Aaron linked to the following article, which suggests (surprise surprise
surprise) that NBC's claim that the Coco Tonight Show would be the first to
ever lose money is BS. It seems the most likely way such a claim could be
supported is if NBC counted the start-up costs (like the 50 Million dollar
studio/offices) against the Show's revenues for the year.

Which would mean NBC is claiming it had to fire Conan because he did not
make all of the start up costs back in the first year of the show.

http://www.thewrap.com/ind-column/ratings-finish-line-conan-pulls-ahead-dave-13413

"...Through the week of Jan. 15, "Tonight" is averaging a 1.1/4 in the demo
vs. a 1.0/4 for "Late Show." Until last week, "Tonight" and "Late Show" had
been in a dead heat, each averaging a 1.0 rating. (SNIP)

NBC executives have claimed that because of those ratings declines for
"Tonight," the show was on track to lose million of dollars this year --
despite being the No.1 show in the demo the network says is key to
advertisers.

While revenues would clearly start to go down, it's hard to see why
"Tonight," despite its higher demo ratings, would lose money when CBS
insiders say the similarly- rated "Late Show" remains very lucrative.
Revenues for Letterman's show have also declined in recent years, but CBS
has trimmed its license fee for the show, ensuring continued profitability.

What's more, O'Brien's salary is generally understood to be much less than
what CBS pays Letterman to produce "Late Show" (Dave pays his own salary via
the money he makes from license fees).

NBC also owns "The Tonight Show" and can better exploit ancillary ad revenue
sources, as evidenced by O'Brien's pimping for Intel on the "Tonight Show"
website. It costs in the neighborhood of $1.25 million per week to produce a
show like "Tonight," a person familiar with the financials for late-night
said.

Nonetheless, NBC U TV chairman Jeff Gaspin told several outlets Thursday
that "Tonight" would lose money for the first time ever this year -- despite
its demo advantage.
Unless NBC is being tricky and counting start-up costs for O'Brien -- such
as the $50 million studio and office complex it built for "Tonight" -- it's
hard to see how the show could so quickly go from profit to deficit in less
than one year."

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