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Maybe MGM will find that New Line's 'creative accounting' over the LotR movies comes back to bite them badly as regards getting new finance - claiming that they made no profit from the trilogy might have seemed a good idea at the time, as a way to avoid handing over anything to those who worked on the movie & in particular to the Tolkien Estate, but how many investors will want to put money into the Hobbit movies (particularly in the current economic climate) if they may risk the same thing? After all, the Hobbit movies could apparently gross billions of dollars but still not make any 'actual' profit....
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