Forget hollywood accounting, it seems Disney has created their own bizzaro fractional accounting system, which Im sure they reap to no end.
In a slight breach of my normal doom and gloom mentality, I have defended Disney in regards to SWL and how they will, or how they MUST spend the money to make this land a home run. I was sure that Star Wars Launch Bay would somehow wet our whistle with a taste of the imagination to come. (ya, I just read that last sentence, insert your perverted jokes at will). But alas, it was not anything to get overly excited about. Knowing what you just broke down in regards to their accounting methods makes me rethink my position and even if they spend $2 billion dollars at HS they will somehow find a way to miss the mark in terms of an in depth, high quality themed land that could/should compete with Potter at Uni yet they will still harp to the BOD of its glory and profitability. I hope Im wrong and I realize that SWL has little do with what you described in relation to profit distribution within the company, but it just all seems like a fuddled mess they have created in an effort to hide behind it when needed, or rant and rave about it when it suits them.