Yep-yep. To go into more detail and expand on your point- I understand one thing they do with marketing 'budgets' is make "X million dollar deals" where they let someone basically use the movie to advertise their own stuff (like putting transformers on drink cups or such), both sides just shake hands since it's mutual advertisement/benefit, but they just write it as being worth X million rather than actually exchanging it. Some of the money in the production budget is paying other parts of the studio, too, so this "20 mil for doing such and such to the film," could actually cost them 10m for the actual work but the money still being in the studio. And of course, like people mention on the ticket end, only some of that goes to the studio. The traditional 2x is trying to guess where it all balance out after marketing budgets are and such and with neither the box office take or the budget being the real numbers, but it really is just an average guesstimate and on some movies it takes more, some less. Like heck, I gather Wonder Woman spent less on ads because they had less faith in it which made it's multiplier easier, but that in itself is just a rumor. Hollywood studio accountant really sounds like a full time job. And/or a job for wizards.