Methodology & Review Notes37 C.F.R. § 385 • 17 U.S.C. §§ 114, 115

Royalty & Deal Math Examples

Launch Deal Simulator

This document provides worked equations, configurable examples, and step-by-step calculation traces for Music Business Hub tools. The examples are educational; rates, contract terms, and jurisdiction-specific rules should be checked against current authorities before use.

Live verification inspector

Trace one traditional deal line by line

This inspector uses the same calculation engine as the deal simulator. Change an assumption and every line, balance, and reconciliation updates together.

Input assumptions
Calculation traceTraditional royalty model
1. Modeled master receipts10,000,000 streams × $0.0038 = $38,000.00
2. Artist royalty earned$38,000.00 × 18% = $6,840.00
3. Recoupable account and current recovery$100,000.00 advance + $50,000.00 costs = $150,000.00min($6,840.00, $150,000.00) = $6,840.00 recouped
4. Artist current cash and remaining balanceArtist cash now = $0.00Unrecouped balance = $143,160.00
5. Revenue reconciliation$0.00 artist current cash + $38,000.00 company share/recovery = $38,000.00
Separate physical mechanical example
1,000 copies × $0.1310 = $131.00 statutory baseline.
Illustrative 75% physical clause = $98.25; difference $32.75.
This does not estimate streaming mechanicals or decide whether a particular clause is enforceable for a format.
Same tested engine as the simulatorOpen all six deal models →
Legal & Regulatory Citation Matrix

Statutory Authorities & Governing Bodies

DomainStatutory Citation / RuleGoverning AuthorityConfigured Example / Standard
Physical / PDD Mechanicals37 C.F.R. § 385.11Copyright Royalty Board (CRB)$0.1310 / work (or $0.0252 / min)
Physical Controlled-Comp ExampleNegotiated clause; 17 U.S.C. § 115(c)(2)(A) for digital limitsContract terms / Copyright Act$0.09825 / controlled song (illustrative 75%)
Interactive Streaming Blanket37 C.F.R. § 385.21 / MMAThe MLC (P.L. 115-264)15.3% in 2026 (15.35% in 2027)
Eligible Statutory Noninteractive Use17 U.S.C. § 114(g)(2)SoundExchange50% Label / 45% Artist / 5% AFM-SAG
PRO Accounting ConventionCurrent society distribution rulesASCAP / BMI and applicable societyOften 50% writer-side / 50% publisher-side
Authority: 37 C.F.R. § 385.11 (Phonorecords IV)

1. Statutory Mechanical Royalty Equations

Statutory mechanical royalties are compulsory royalties paid by record labels and distributors to song copyright owners (songwriters and publishers) for physical vinyl, CDs, and permanent digital downloads under 17 U.S.C. § 115.

A. Standard Statutory Rate Formula (Per Unit Sold):
M_unit = max($0.1310, ceil(duration_seconds / 60) × $0.0252)

In this configured example, $0.1310 is used for songs up to 5 minutes (300 seconds), and $0.0252 per minute is used under the Long Song Rule for songs exceeding 5 minutes. Confirm the current CRB schedule before relying on these inputs.

B. Illustrative Physical Controlled-Composition Formula:
M_controlled = $0.1310 × 0.75 = $0.09825 per unit (9.825¢)

Some recording agreements use a percentage cap for artist-controlled songs on physical copies. This example models a 75% clause and a difference of $0.03275 per physical unit. It is not applied to streaming, and post-June 22, 1995 artist contracts generally cannot replace CRB digital-delivery rates with a contrary reduced rate, subject to the exceptions in 17 U.S.C. § 115(c)(2)(A).

Implementation: DealSimulatorTool.tsx

2. Record Deal Recoupment & Royalty Math

The simulator does not force every offer through one royalty formula. It first selects the matching economic model, then keeps generated revenue, cash paid now, and any advance paid earlier separate. The contract controls which revenue base, deductions, costs, and recoupment rules actually apply.

1. Traditional master royalty:
ArtistEarned = MasterReceipts × ArtistRoyalty%
Recouped = min(ArtistEarned, Advance + Costs)

Artist cash paid now equals artist royalties earned minus current recoupment. The remaining royalty-account balance cannot fall below zero.

2. Indie net-profit split:
Profit = max(0, MasterReceipts - Advance - Costs)
ArtistCash = Profit × ArtistProfitShare%

In this model, the defined cost pool is recovered before—not after—the remaining profit is divided.

3. Distribution / artist services:
ServiceFee = MasterReceipts × Fee%
ArtistCash = MasterReceipts - ServiceFee - Recoupment

The stated service fee is deducted once. Any advance or funded support must be entered separately instead of hiding a second fee inside the artist share.

4. Co-publishing:
ArtistEarned = CompositionCollections × ArtistShare%
ArtistCash = ArtistEarned - min(ArtistEarned, Advance + Costs)

Publishing percentages apply to composition income, not the master-receipts estimate.

5. Publishing administration:
AdminFee = CompositionCollections × AdminFee%
ArtistCash = CompositionCollections - AdminFee

This is one commission on composition collections. It is not also modeled as a reduced ownership share.

6. 360 / multiple-rights:
Label360Share = DefinedAncillaryRevenue × LabelRate%
ArtistAncillaryCash = DefinedAncillaryRevenue - Label360Share

The tool adds this separate ancillary split to the traditional master model. It does not assume ancillary income recoups a master account unless the user confirms that rule from the contract.

Reconciliation invariant:

For every model, Artist current cash + partner share + fees + cost recovery = generated revenue. The advance is displayed on a separate cash timeline because it was paid earlier and is not newly generated revenue.

Simplified accounting examples — verify society and contract rules

3. Publishing & Co-Publishing Split Equations

U.S. performance-royalty accounting commonly describes a writer's share and a publisher's share as equal halves. That collection convention is not the same thing as copyright ownership under 17 U.S.C. § 201(a), and mechanical, synchronization, and administration statements may present income differently.

A. Co-Publishing Deal (75/25 Split):

In this simplified example, the writer keeps the full writer-side accounting share (50%) plus half of the publisher-side share (25%). The co-publisher receives the other 25%.

Artist Total Take = 50% + 25% = 75%
B. Administration Deal (85/15 Split):

In this simplified example, the songwriter retains ownership and pays a 15% administration commission on covered gross collections.

Artist Net Payout = Gross × (1 - 0.15) = 85%
Statutory Authority: 17 U.S.C. § 114(g)(2)

4. SoundExchange Statutory Distribution

For eligible U.S. noninteractive digital performances made under the statutory license, the designated collective distributes sound-recording royalties under 17 U.S.C. § 114(g)(2). A platform name alone is not enough to classify a use because a company may operate more than one type of offering.

50%
Record Label / Master Owner
45%
Featured Artist
5%
AFM / SAG-AFTRA Royalty Fund
Worked Calculation Example

5. Worked Example: 10,000,000 Streams

Below is the step-by-step trace for the simulator's default traditional-record-deal scenario. The $0.0038 master rate is a user-editable planning assumption, not a promised DSP rate:

Input Parameters:
• Streams (S) = 10,000,000
• Rate (r) = $0.0038 / stream
• Advance (A) = $100,000
• Royalty Share (r_royalty) = 18%
• Marketing Debt (M) = $50,000
Step-by-Step Derivation:
1. Gross Revenue = 10,000,000 × $0.0038 = $38,000.00
2. Artist Master Earned = $38,000 × 0.18 = $6,840.00
3. Label Master Share = $38,000 × (1 - 0.18) = $31,160.00
4. Total Recoupable Debt = $100,000 + $50,000 = $150,000.00
5. Recoupment Status: $6,840 < $150,000 ⇒ UNRECOUPED
6. Unrecouped Debt = $150,000 - $6,840 = $143,160.00
7. Artist Cash Paid This Period = $6,840 - $6,840 Recouped = $0.00
8. Company-Side Current Allocation = $31,160 Contractual Share + $6,840 Cost Recovery = $38,000.00
9. Reconciliation = $0 Artist Current Cash + $38,000 Company-Side Allocation = $38,000 Generated Revenue
10. Artist Cash Timeline = $100,000 Advance Paid Earlier + $0 Current Payout = $100,000.00
Implementation cross-check: the automated verifier separately checks all six models, the allocation invariant, non-negative balances, and the 2026 physical mechanical example.
Net-Profit Contrast:
$38,000 Revenue - $35,000 Advance/Costs = $3,000 Profit
$3,000 × 50% = $1,500 Artist Cash
$35,000 Recovery + $1,500 Partner Profit + $1,500 Artist Cash = $38,000
15% Distribution Contrast:
$38,000 × 15% = $5,700 Service Fee
$38,000 - $5,700 = $32,300 Artist Cash
$5,700 Fee + $32,300 Artist Cash = $38,000

Deal math in context

Compare the contract structures that determine which assumptions belong in each calculation.

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