By the late forties, Ford had become frustrated with the Hollywood bookkeeping system known as creative accounting. This term, frequently used within the industry, refers to the studios’ ability to keep adding charges to the accounts of any film they own, in the form of distribution costs, marketing, advertising and overheads (studios routinely add a 20 per cent ‘overhead’ to the budget of any film – money which is then owed to the studio) so that the film never ‘breaks even’. This meant (and still means today) that while the director, producer and lead actors may be well paid up front, they will never share in the profits of the film, because, according to ‘creative accounting’, there are no profits to share.