Film Accounting Glossary

Prints and advertising

What is prints and advertising?

Also called P&A, prints and ads, or release costs.

Prints and advertising (P&A) is the budget for releasing a picture rather than making it: media buys, creative and trailers, publicity, festival and premiere costs, and physical or digital delivery to exhibitors.

P&A is funded and accounted for separately from the negative cost and is recouped ahead of production cost in most distribution waterfalls. On a wide release, P&A can rival or exceed the cost of the picture.

Example

A wide release spends $45M on media, creative, trailers, publicity, and premieres against a $60M negative cost. P&A is funded separately and recouped ahead of production cost in most waterfalls, which is why it moves break-even so far.

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

Where you'll see it

A separate release budget owned by the distributor, not the production's cost report.

Common mistake

Treating P&A as part of the production budget. It is funded and recouped separately, and on most waterfalls it comes back ahead of production cost.

Related questions

What does P&A cover?
The cost of releasing a picture: media buys, creative and trailers, publicity, festival and premiere costs, and delivery to exhibitors.
Is P&A part of negative cost?
No. Negative cost is what it took to make the picture. P&A is a distribution cost, funded separately and recouped ahead of production cost in most deals.

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.