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If a film released in theatres fails to break even at the box office by a large amount, it is considered a box office bomb or box office flop, thus losing money for the distributor, studio, and/or production company that invested in it. Unless officially acknowledged by studios, figures of losses are usually rough estimates at best. This is mostly due to Hollywood accounting practices that typically manipulate profits or keep information on costs a secret in order to avoid profit-sharing agreements. In some cases, a company can make profits from a box office bomb when ancillary revenues are taken into account, such as home media sales and rentals, television broadcast rights, and licensing rights, so a box office bomb can still break even after its theatrical run. However, this list includes a chart of films that failed to recover their production costs during their theatrical run from worldwide box office revenue, ranked by the nominal value of their losses. Because studios rarely release official distribution, prints, and advertising costs for most films, costs are limited to production budgets. The losses presented in this list are very approximate. ==Estimating loss== Production outfits do not retain all of the box office revenue their films generate, and their share, which can often be variable throughout a film's run, largely depends on their deals with distributors and exhibitors as well as the various taxes that are imposed. For example, the tax filings for Cinemark Theatres in 2010 showed that 54.5% of box office revenues were paid to distributors. Earnings from outside of the US and Canada are even harder to gauge because of various cost factors, like the "dollar fluctuating against foreign currencies" and tariffs. Notably in 2013, the "Big Six" major studios were involved in a dispute with the China Film Group over delay in payments from Chinese box office revenue. Because of these complex considerations that vary from film to film, it is not possible to calculate exactly how much a film has earned for its backers, but industry analysts regularly apply the rule of thumb that film studios take half of the box office receipts, with theaters taking the other half. Thus, a film would normally need to make twice its production budget worldwide to break even. In keeping with industry analyses, losses are calculated by subtracting the production budget from half of the theatrical box office revenues: : where ''TWG'' is the total worldwide box office gross and ''PB'' is the production budget. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「List of box office bombs」の詳細全文を読む スポンサード リンク
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