No offense, but you don't have any idea what you're talking about. It's an expense for the entity that produces the movie and potentially taxable revenue for ABC. I wonder what you think should happen when ABC gives commercial time to a Disney movie that it would have otherwise sold to some other company (and how that would be any more clarifying than the existing regime)?

No offense, but you don't have any idea what you're talking about. It's an expense for the entity that produces the movie and potentially taxable revenue for ABC. I wonder what you think should happen when ABC gives commercial time to a Disney movie that it would have otherwise sold to some other company (and how that would be any more clarifying than the existing regime)? Someone like you isn't capable of conceptualizing economic activity any more sophisticated than a lemonade stand.