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B<I>ill Murray, Joanne Whalley, Richard Wilson, Alfred Molina, Peter Gallagher. Directed by Jon Amiel. Aspect ratios: 1.85:1 (anamorphic), side one; pan&scan, side 2. Dolby Digital 5.1. 94 minutes. 1997. Warner Bros. 15626. Rated PG. $24.95.</I>

As applied to Hollywood's profits and losses, creative writing could soon become a much more difficult craft. On September 18, a new set of strict accounting guidelines for film studios was taken under consideration by the Financial Accounting Standards Board, a movie-industry panel that establishes rules for accountants. The new standards are designed to bring Hollywood accounting more into line with standard business practices, or "to make the balance sheet tighter, more representationally faithful," as Standards Board project manager Frank Scheuerell puts it.

The annual Custom Electronic Design and Installation Association (CEDIA) show has just vacated New Orleans, leaving several interesting announcements for home-theater fans in its wake. Custom-installation products and home-automation technologies usually cram the aisles, but among the in-wall speakers and specialized wiring systems were plenty of new consumer-electronics products.

An otherwise good year for <A HREF="http://www.circuitcity.com/">Circuit City</A> could be marred by the debut of Divx. On August 31, the Richmond, VA-based company announced that earnings for the most recent quarter of their fiscal year would increase from 44 to 46 cents per share, up primarily on the sales strength of DSS, computers, wireless and mobile electronics, and major appliances. However, investments in Divx could reduce earnings substantially for the second half, during which the pay-per-view DVD alternative will get its official launch.