Film Accounting Glossary

Sales estimate

What is a sales estimate?

Also called sales projections, or territory estimates.

A sales estimate is a projection of what a picture can license for in each territory and medium, prepared by a sales agent and used to support gap financing and investor pro formas.

Lenders discount estimates heavily and usually require unsold territories to cover a gap loan by a multiple rather than one to one. Estimates are opinions with a track record attached, so whose estimates they are matters as much as the numbers.

Example

An agent estimates 14 unsold territories at $2.7M. A gap lender wanting 2x cover will lend around $1.35M against them, not $2.7M. Whose estimates they are matters as much as the numbers, because the lender is pricing a track record.

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

Where you'll see it

Prepared by the sales agent, used to support gap financing and investor pro formas, and discounted heavily by anyone lending against them.

Common mistake

Treating estimates as values. A lender discounts them heavily and wants cover at a multiple, so estimated value never equals financeable amount.

Related questions

What are film sales estimates used for?
Supporting gap financing and investor pro formas by projecting what a picture can licence for in each territory and medium.
How much will a lender advance against sales estimates?
Considerably less than the estimate. Lenders typically require unsold territories to cover a gap loan by a multiple rather than one to one.

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.