Category: Business & Commerce, Entertainment Case Study: Guild Residual Calculations - Studio vs. Independent Film Models TASA ID: 3919 The Writers Guild of America (WGA), Screen Actors Guild (SAG), and the Director’s Guild of America (DGA) track the international box office, DVD, VOD, and television revenues of films around the world in order to assess the correct residual amounts for their members. The challenge facing the producer; however, is that the Guilds utilize the same accounting methods to assess royalties with independently financed films as they do the studio financed films, and; therefore, the producer can be overcharged dramatically on an indie film. Read more