![]() This can be due to Hollywood accounting practices that manipulate profits or keep costs secret to circumvent profit-sharing agreements, but it is also possible for films to lose money legitimately even when the theatrical gross exceeds the budget. Some films on this list grossed more than their production budgets yet are still regarded as flops. ![]() Because the films on the list have been released over a large span of time, currency inflation is a material factor, so losses are adjusted for inflation using the United States Consumer Price Index to enable comparison at equivalent purchasing power. To accommodate this uncertainty, the losses are presented as ranges where this is the case, and the list is ordered alphabetically in the absence of a definitive order. Due to the secrecy surrounding costs and profit margins in the film industry, figures of losses are usually rough estimates at best, and there are often conflicting estimates over how much a film has lost. In the film and media industry, if a film released in theatres fails to break even by a large amount, it is considered a box office bomb (or box office flop), thus losing money for the distributor, studio, and/or production company that invested in it.
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