[gruez]

Not an accountant, but tax write-offs aren't some sort of no tax glitch that you make them seem. You can only deduct losses that you've actually suffered, not imaginary losses. If you spent $10M into making a movie, you can't value the movie at $80M and then use that against all your other revenues to pay less taxes. If this were true every company would be making fake movies to destroy and pay less taxes, not destroy actual movies that they spent millions on.