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Usually movie theaters keep 45 to 55% of the receipts.
Distributor then take a 25 to 45% cut.
Print and advertising expenses are then deducted from the remaining balance.
In most case, a movie will need to gross about $25M before it brings revenues to the actual movie makers (Investors, Studio if any, Producers, Director and all above the line people that were supposed to get a piece of the pie).
Also, keep in mind that for 90% of movies, the real money is not in theatrical distribution but in the international sales, DVD rental, DVD sales, domestic and international cable TV's rights and a shitload of other ways they can make money.
In Avatar's case, when the dust settles, you're looking at a movie that will bring in close to $3B!!!
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