This seems to be a typical business practice. I know in my past career, the person footing the bill for a new building would often push costs from one job to another. The movie industry is no different. And when it comes to grudges that's the easy accounting to send a message.

Here's a recent case:

http://www.worstpreviews.com/headline.php?id=18219&count=0

Deadline got its hands on profit statement for "Harry Potter and the Order of the Phoenix," the 2007 Warner Bros movie which grossed $938 million in worldwide ticket sales on a $150 million budget. But if you take a look at the statement below, the studio claims that the film actually lost $167 million.