A split sheet is a written record of what percentage of a composition each contributor owns, agreed at the time the song is made.
The mechanism
Ownership shares must be registered consistently by every party. Where contributors disagree or fail to register, the payment cannot be matched and the shares fall into the unmatched pool.
A worked example
Three writers agreeing 40/30/30 in the room, and all three registering those figures, produces a work that pays cleanly. One writer registering 50% while another registers 40% produces a conflict that suspends payment.
What it is confused with
- Credits A credit is who is named. A split is who is paid, and the two frequently differ.
Why it matters
It takes minutes in the room and is nearly impossible to reconstruct years later, and its absence is the most common single cause of unmatched royalties.
Sources: The MLC
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Related: Recoupment · Black box royalties · 360 deal