Curveline
Solution blueprint · Media & Entertainment · Draft for review

Curveline

A configurable, ERP-agnostic planning application for content amortisation — built to replace a bespoke SAP BW/SAC stack at a fraction of its cost, without giving up any of the modelling depth a studio's finance team actually uses.
Interactive pilot

Configure an asset. Watch the schedule move.

Pick a profile code or build a custom year-by-year curve, layer in accelerated Year-1 depreciation, and compare up to three scenarios side by side — at whatever cadence a financial analyst needs to check the numbers. Every figure below is computed live in your browser from the inputs you set.

Demo codes, not the client's real lookup table. A201, A202 etc. below are illustrative — the production tool resolves codes against the client's own table (BRD FR-AMP-10). Pick Custom… or Straightline on any scenario to enter your own curve.
Exchange rates ?
Actuals Closing Period ?
Project ?
Asset ?
Scenarios ?
Scenario A
Excel
Export writes a real workbook, not a values dump: every period's rate and charge is a live formula, so a planner can click any cell, check it by hand, and even edit the capitalised cost and watch it recalculate. Every scenario sheet rolls up Month → Quarter → Year, with the Year table doubling as a self-check tying each year's total back to its target %. Import reads that same workbook back in (BRD FR-XLS-02/04).
Asset catalog ?
No catalog loaded yet. First row = column headers. Recognized columns: Asset #, Name, Capitalised Cost, Currency, Contract Start Date, Air Date, Runtime, Episodes, Region — any other column is kept too.
Profile catalog ?
No custom profiles loaded yet. First row = column headers. Required columns: Code, Years, Split (a slash-separated year-by-year percentage split, e.g. "70/20/10", matching the Years count and summing to 100%). Rows that don't reconcile to 100%, or reuse a built-in code, are rejected.
Reporting cadence ?
Total capitalised—
Content hours—
Cost / hour—
Cost / episode—
Scenario A
Peak period—
Average / period—
Periods shown—
PeriodRate% of totalProjected CostProjected Cost (USD)Actual CostAdjustment (+/-)Opening balanceClosing balance
Interactive pilot

Portfolio report — assets × periods

One row per asset currently set up in this project, one column per period — each cell is that asset's Scenario A Projected Cost at monthly cadence (Scenario A is used as each asset's primary scenario for this report by default; a per-asset scenario picker would be a reasonable future extension, not built here). Build report is an explicit action — it is not recomputed automatically as you type, since it runs the full schedule for every asset in the project.

01

Why this is worth building

Every major studio capitalises the cost of the content it makes or buys, then amortises it into the P&L over the title's commercial life. That amortisation charge is typically the largest cost-of-revenue line a studio reports — and today it's planned inside heavily customised SAP BW / SAP Analytics Cloud or Oracle stacks that no vendor built for this job.

The client's own workshop record is blunt about the consequence: curves are hard-coded, a changed profile is a development ticket, full-population recalculation takes several minutes, and roughly USD 15–20M has gone into a system planners still route around in Excel. Meanwhile the business is trying to shrink its SAP footprint, which makes a platform that only runs well on SAP a liability rather than an asset.

“We are into technology, we are not into accounting… we build tools which they use.”— requirements workshop, 9 September 2026

Two things make this domain genuinely harder than standard fixed-asset depreciation, and they're the reason a generic EPM tool doesn't just drop in: the asset unit is title × country × brand (the same episode is a different asset in every territory it airs in), and the curves are front-loaded and studio-specific rather than straight-line — so the rule itself has to be data, not code.

02

What the market actually offers

We looked across the enterprise EPM/FP&A category and the adjacent entertainment-specific software (payroll, residuals, production accounting) for anything that ships content amortisation as a packaged capability. Nothing does.

PlatformCategoryFit for content amortisationNote
SAP BW + SAP Analytics Cloud Data warehouse + planning UI Custom-built only The client's incumbent. Curves and hierarchy are bespoke ABAP/BW objects, not configuration — this is precisely the rigidity the BRD is written against.
Oracle EPM Cloud (Planning) Enterprise planning suite Generic only Ships finite/indefinite-life intangible amortisation as a generic capital-asset module — straight-line style, no title×country×brand asset model, no retrospective catch-up logic.
Anaplan Connected planning platform Custom-built only No-code modelling engine, actively sold into M&E (Fox Entertainment is a reference account) — but content amortisation is a model someone builds on top, not a shipped template, and Fox's own case notes amortisation-to-GAAP mismatches during build.
OneStream Unified CPM (consolidation + planning) Custom-built only Strong at financial consolidation; amortisation modelling is a solution built on the platform via its partner ecosystem, not out of the box.
Workday Adaptive, Board, Vena, Jedox, Prophix Mid-market FP&A Not applicable Capable generic planning tools; none publish a media content-amortisation template. Same gap, smaller platform.
Cast & Crew / Entertainment Partners Entertainment payroll & residuals Adjacent, not amortisation Worth naming because it's the industry's own proof that table-driven configuration works at scale here — their residuals engine has run on configured rate tables since 1960. It plans wages, not amortisation.

Sources for vendor positioning and category context are listed at the end of this document.

02.1

What that costs today

Published 2026 benchmarks for the enterprise planning category, set against the client's own reported spend on its incumbent build.

Year-1 cost, USD — log scale
SAP Analytics Cloudlicence + BTP credits, annual
Anaplan / OneStream / Workdayrunning licence, annual
OneStream, full deploymentlicence + SI build + training, year 1
Client's incumbent stackcumulative to date — BRD §2.1
Third-party platform pricing (published benchmarks, 2026)
Client's own reported investment, not a vendor quote
Ranges are illustrative industry benchmarks, not quotes for this engagement — actual figures depend on user count and scope. See sources.

Curveline's cost structure is deliberately different in kind, not just in degree: there is no enterprise EPM licence tier to buy into, no multi-year SI-led build, and no cost carried for FP&A modules (workforce, revenue, capex) the client doesn't need for this problem. Section 05 sets out why.

03

The gap, capability by capability

Eight mechanics the workshop treated as non-negotiable, scored against what's achievable out of the box versus what requires a bespoke build on each platform. Two of these — daily granularity and accelerated Year-1 depreciation — are gaps the client named directly in their current SAP BW/SAC tool, not just inferred from market research.

Capability SAP BW/SAC (today) Oracle EPM Anaplan / OneStream Curveline
Curve as configuration, not codeFR-AMP-01 No Generic only Build it Native
Title × country × brand asset unitFR-AST-02 Build it Build it Build it Native
Retrospective catch-up into open periodFR-RET-04 No No Build it Native
Excel round-trip as primary interfaceFR-XLS-04 Export only Partial Partial Native
Sub-minute full-population recalcNFR-02 Minutes today Depends on model Depends on model Design target
ERP-agnostic connectors (SAP + Oracle)FR-INT-01 SAP-bound Oracle-bound Platform-neutral Native
Daily-granularity amortisation viewFR-CAL-05 Monthly only Monthly only Depends on model Native
Accelerated depreciation nested in Year 1FR-AMP-03 No No Build it Native
04

Curveline, the shape of it

A planning tool, not a book of record. The ERP stays the ledger of truth; Curveline models, forecasts and compares — then hands numbers back.

Interfaces — web dashboards & Excel add-in
Bulk-first. Every screen exports to the same template it imports, so a planner never re-keys a number.
FR-XLSFR-RPT
Scenario & comparison service
What-if, side-by-side profile comparison, save/promote a scenario into the working plan.
FR-SCN
Calculation engine — server-side
Computes plan, forecast, actual and catch-up values per asset per month; nothing calculated in the browser.
NFR-03FR-RET
Profile configuration store
Curves, terms and conditional rules held as versioned data. A new curve is a form submission, not a release.
FR-AMPNFR-05
ERP connectors — SAP / Oracle / file
Master data and actuals in, planned values out. A third ERP is a new connector, not a new core.
FR-INT-01FR-INT-08

The one relationship the workshop insisted on holding exactly is the asset unit itself — it's what makes clean aggregation possible on every reporting cut:

Project / Deal→ Title→ Asset = Title × Country × Brand→ Company code · Profit centre · Cost centre
Episode 1 of a series on HBO in the US and the same episode on a different network in the UK are two separate assets — same title, same project, different amortisation schedules.
05

Why it costs less

01

No EPM licence tier

Anaplan, OneStream, SAC and their peers are priced as general-purpose planning suites. Curveline is scoped to one problem, so the client stops paying for workforce, revenue and capex modules it doesn't use here.

02

Config replaces the change request

A curve change is the single largest recurring cost driver in the incumbent model — every one is a development ticket. Moving it to data removes that cost permanently, not just for the pilot.

03

No SI-led multi-year build

OneStream-class deployments carry $400K–$1.5M in systems-integrator time before a single curve is configured. A purpose-built pilot with a narrow, well-specified scope avoids that build tax.

04

Portable by design

Connector-based ERP integration means the second and third media house are a configuration exercise, not a re-build — spreading build cost across more than one client from day one.

06

Path to a decision

The BRD's own delivery approach, carried forward: documentation before build, a deliberately small pilot before a product.

PHASE 0

Requirements confirmation

Close Section 12's open items. SME validates the core amortisation logic before anything is built.

PHASE 1

Pilot build

Profiles, asset hierarchy, calc engine, prospective/retrospective handling, Excel round-trip, comparison view.

PHASE 2

Demonstration

Shown to the studio's finance planning community; feedback captured into a formal business case.

PHASE 3

Integration & hardening

Live ERP connectivity, performance tuning at production volume, role-based security, reporting depth.

PHASE 4

Wider market

Generalise configuration for a second media house; package for distribution beyond the first client.