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Negative cost is the net expense to produce and shoot a
film A film, also known as a movie or motion picture, is a work of visual art that simulates experiences and otherwise communicates ideas, stories, perceptions, emotions, or atmosphere through the use of moving images that are generally, sinc ...
, excluding such expenditures as distribution and promotion. Low-budget movies, for example '' The Blair Witch Project'', can have promotional expenses that are much larger than the negative cost.''IMDb Explanation for differences in reported budget'' https://www.imdb.com/help/show_leaf?boxofficedifferentRetrieved 2007-02-12 The term comes from the costs up to the production of the final negative.


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'We call it martian accounting'
Gary Susman, ''
The Guardian ''The Guardian'' is a British daily newspaper. It was founded in Manchester in 1821 as ''The Manchester Guardian'' and changed its name in 1959, followed by a move to London. Along with its sister paper, ''The Guardian Weekly'', ''The Guardi ...
'', 31 August 2001
IMDb Glossary - N
Film production Film and video terminology {{film-term-stub