Concord reportedly cost $400 million to make
(ghostarchive.org)
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That also doesn't include the fluffing up of numbers for tax purposes and all the other fun forms of Hollywood Accounting this country uses.
I truly doubt Sony lost 400m or whatever on this. On paper they might claim such, but in reality its likely a fraction of that and the money is just magically gone and used so it can't be used against them.