Film Accounting Glossary

Minimum guarantee

What is a minimum guarantee?

Also called MG, or guarantee.

A minimum guarantee (MG) is the floor amount a licensee or distributor commits to pay for rights in a territory, recoupable from that territory's receipts.

Presale MGs are what independent productions borrow against, so the MG's size and the buyer's creditworthiness together determine how much financing it can actually support. An MG is not additional income once earned out; it is an advance against the same revenue.

Example

A territory commits a $400,000 MG payable on delivery, recoupable from that territory's receipts. It is not extra income once earned out, it is an advance against the same revenue, and its value as collateral depends on the buyer's credit.

Figures are illustrative, chosen to show the mechanics rather than to quote market rates.

Where you'll see it

Presale contracts, which are the core collateral for independent film financing.

Common mistake

Treating an earned-out MG as extra income. It is an advance against the same territory's receipts, not a payment on top of them.

Related questions

What is a minimum guarantee in film sales?
The floor amount a distributor or licensee commits to pay for rights in a territory, recoupable from that territory's receipts.
Why do lenders care who gave the minimum guarantee?
Because the loan is secured on that buyer's promise to pay. A large MG from a weak buyer supports less financing than a smaller one from a strong buyer.

Related terms

Written and maintained by the team at Revolution Picture Cars, who budget and invoice picture-car rentals for productions. General explanation of industry practice, not tax, legal, or accounting advice. Union rates, incentive rules, and tax law change; confirm the current terms with your production accountant, your payroll company, or the relevant film office before relying on them.

Last updated August 2026.