"We went to the music division and asked what it would cost to clear this film for video," he said.

For three years he has headed the books and music division as a vice president.

The music division reported a 24 percent drop in profits, to $125 million.

But despite the uncertainty, the company's music division appears to be doing just fine.

The music division's cash flow rose 4 percent, to $518 million.

But it is more art than science to figure out just how profitable the music divisions are.

The company continues to face problems at its music division, where profits for the first quarter were down 21 percent, to $93 million.

He reported that enrollment in the music division has jumped to more than 300 from 270 last year.

The company's music division has been especially hard hit.

The music division has lost more than $132 million so far in its latest fiscal year, largely because of higher artist costs.