Hollywood accounting gets its name from the frequency with which it is alleged to be practiced in the entertainment industry — that is, in the movie studios of Hollywood. Stereotypically, the creators of material which is adapted into screenplays fall victim to Hollywood accounting.
"Darling! This is the Industry! The really creative people are the accountants. A big studio got over half the profit, after setting breakeven at about three times the cost, taking twenty-five percent of income as an overhead charge, and taking thirty percent of income as a distribution charge, plus rental fees, and prime interest on what they advanced."