When a budget say 190 million, does it already include the 5 millions they got from Nokia and the 5 millions they got from Budweiser, etc...? A third of the film is already paid for by product placement. Hollywood accounting is a mystery in itself. Don't trust anyone when they say it didn't make a profit. As far as I know, David Prowse has still not seen a penny for his performance in Return of the Jedi, because it didn't make a profit.