Hollywood or the film market has a history of inventive accounting mainly because of the nature of their company. It is the identical with quite a few other industries that have higher expenses in item improvement. Fundamentally they get to capitalize assets that then unwind off the balance sheets as the item or providing unfolds into realized revenue. From time to time the asset does not outcome in the anticipated revenue, and they need to have to amortize the price of the asset in an suitable manner. How they chose to do it depends on their accountants. Orion had problems with this back in their day. They took deliberately extended periods of time to create off the expenses of flopped films. The truth is constantly realized even though. It is like hiding your dirty garments below the bed. When the time comes your cleanup is going to be way bigger than was when required. You do not need to have to be worried about this, except that you need to have to keep away from investing in firms you assume are engaging in such behavior. I suspect your interest comes from a diverse proclivity even though.
EDIT: The explanation I described the above is mainly because your hyperlink to the wikipedia short article is in no way connected to the tweets or present interest in Captain Marvel. Not but anyway… and I do not assume Disney is in the type of difficulty that would call for this type of accounting. They have money flows.