A series of shady, unconventional accounting practices Hollywood studios use to convert financial successes in the entertainment industry into financial losses. This is done to avoid paying taxes, royalties, and profit-sharing for a project.
"Hey Disney, this movie I starred in made over $1.3 billion at the box office. Why haven't I gotten any cut of revenue?"
"Oh, no one told you? That movie lost $23 million, we can't pay you anything."
"Hey, you were engaging in Hollywood Accounting, weren't you?!"