Accounting features basic General Ledger, Accounts Receivable, and Accounts Payable modules, plus specialized film/TV processing modules such as Royalty/Participation Accounting, Special Accounting (FASB 139) and Credit Management. In addition, Harpoon® has an interface module which connects to corporate general ledger systems. Acquisitions Management manages acquisitions purchases, sets up the legal rights database, and manages workflow for acquisitions and internal productions. Free form business affairs commentary. Advertiser/Barter Sales provides a complete, integrated system -- from upfront plans and holds, sales contracts, inventory management, and integration to invoicing, receipts, ratings, tracking, earnings projections, and post analyses against CPM guarantees. Distribution Materials Management maintains material and component inventory and tracks shipping history including satellite deliveries; fully integrated with the WorldWide Distribution Licensing module. Home Video Distribution manages the inventory and flow of product against individual or bulk orders. Marketing Rights Management defines marketing windows, sales packages, target pricing; links the product acquisition data base with the marketing parameters for each product/title; tracks talent and music associations at title, episode and segment levels. Pay-TV/Pay-Per-View offers specialized contracts on a per-subscriber and/or per-exhibition basis; integrated accounting. Residuals Payment Processing processes payments due for the reuse of commercial or public TV and film products under US guild/union obligations. Worldwide Distribution Licensing manages the worldwide licensing of entertainment products including multi-right, multi-language, multi-territory, multi-currency deals; sets up invoicing and revenue recognition schedules; provides global availabilities and a full library of sales reports.