Is it the distributor TV network or the production of the show itself? Who is it that sells the merchandise and receives the money?
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Entirely depends on the contracts that have been signed beforehand.
There is no simple way to explain this beyond that. Various entities (companies, estates), people (authors for instance), etc may own certain percentages (or even all of it) of the IP, various people and entities (actors, directors, studios, etc) involved may have it written into their contracts that they get a certain percentage of merchandise sold and so on.
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