If a distributor is working with a theatrical exhibitor, the distributor secures a written contract stipulating the amount of the gross ticket sales the exhibitor will be allowed to retain (usually a percentage of the gross). The distributor collects the amount due, audits the exhibitor's ticket sales as necessary to ensure the gross reported by the exhibitor is accurate, secures the distributor's share of these proceeds, surrenders the exhibitor's portion to it, and transmits the remainder to the production company (or to any other [intermediary], such as a film release agent).