The Accountant (2001)

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Movie
Original title The Accountant
Country of production United States
original language English
Publishing year 2001
length 38 minutes
Rod
Director Ray McKinnon
script Ray McKinnon
production Walton Goggins
music Rusty Andrews
camera Blake B. Jackson
cut Joan Sobel
occupation

The Accountant is an American short film made in 2001 by director Ray McKinnon .

action

David O'Dell inherited the family-owned farm from his father and ran into over $ 200,000 in debt. The second mortgage is now on the ground and the farm is threatened with loss. Brother Tommy gets an accountantto the farm, who has already helped one-armed Johnny Vance keep his farm. The accountant turns out to be a cranky man who drinks tons of beer. He begins to check David's books, doing mental arithmetic instead of using a calculator. In the end he has several options for David. He could set the farm on fire, with the animals being sold or brought to safety beforehand. The farm could then be prepared in such a way that the animals would probably die from burns. To avoid suspicion, David's dog would also have to be killed, as no one would accept such cold-bloodedness to reduce debt. However, the fire would only reduce the debt in part.

The accountant David makes it clear through extensive calculations that his wife is cheating. She takes the kids to town every week, taking $ 100 with her, but always ends up with $ 27.99, enough money to pay for a motel room. The accountant then makes further suggestions for debt repayment. David could lose an arm and two legs to health insurance and get paid - it is now clear why Johnny Vance only has one arm. However, because David needs both legs to run the farm, the accountant suggests that either David or his wife might die. The life insurance would ensure that not only would the debt be paid off, but that the farm could also be renovated. As David begins to think about this option, Tommy reacts indignantly. The accountant explains why saving the farm is so important to him: According to his theory, there is a conspiracy according to which the countryside is to be wiped out. Entire consortia have been formed for this purpose, which first rob farmers of their money and then of their identity, until they ultimately become pseudo-farmers, but believe that they still live traditionally.

The next day, Tommy leads the accountant to a bridge. Both look down at the creek where David's body lies. He killed himself to save the farm. The accountant foresaw this, especially since David's wife is cheating on Tommy, who now also has to shape the future of the farm. When Tommy begins to plan the expected money for a new truck, the accountant reacts energetically: It is important to maintain the farm and to get David's children to appreciate rural life. They should learn to love Tommy like their own father. If he doesn't follow the rules, the accountant will come back and take a closer look at his numbers. In the end, the accountant charges $ 27.99 for his work - a pure coincidence, he says.

production

The Accountant was filmed in Covington and Douglasville , Georgia . The film constructions come from Chris Jones. The film was first shown in January 2001 at the Slamdance Film Festival . It was released on DVD in 2009.

Awards

The Accountant won the Spirit of Slamdance Award at the Slamdance Film Festival . At the Austin Film Festival the film received the short film award in the same year; also in 2001 he won the Jury Award and the Southeastern Media Award at the Atlanta Film Festival.

The Accountant won an Oscar in 2002 for Best Short Film . At the DC Independent Film Festival in Washington, the film received the audience award for the best short film and the Grand Jury Award, also for the best short film.

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