Sample Florida Qualified Expenditures Budget

Transcription

1 Sample Florida Qualified Expenditures Budget The following is meant as a helpful guide, and not an exact list, of what are considered qualified expenditures for Florida's incentive program. Qualified expenditures are for pre-production, production, and post-production (NOT for development, marketing, publicity or distribution.) THE FOLLOWING BUDGET ASSUMES, WHERE '' IS DESIGNATED, THAT THE PERSON HIRED OR VENDOR BEING PAID IS A FLORIDA RESIDENT OR FLORIDA BUSINESS. Acct# Description Qualified Comments STORY & RIGHTS Story Rights NO Fringes NO WRITING Writers NO Story Editor NO Research NO Secretaries For a FL resident Script Printing To a Florida vendor Materials & Supplies NO Fringes NO PRODUCER & STAFF Executive Producer Line Producer Producers Associate Producers Secretaries Assistants Purchases and supplies Wrap Party NO Wrap Party is NOT considered a qualified expenditure Entertainment NO Entertainment is NOT considered a Qual. Expenditure Fringes See DIRECTOR & STAFF Director Dialogue Coach Secretaries Choreographers Assistants Towncar Allowance Purchases and Supplies Director Assistant Computer Director Office Rentals Entertainment Allowance NO Fringes See TALENT Principal Cast Supporting Cast Day Player Weekly Player Talent Staff Talent Expenses Stunt Coordinator The FL incentive only covers expenses relating to preproduction, production and post. Story rights, screenplay cost, writer, etc. are considered development costs, which are not qualified See above REMINDER: Only the wages of FL residents are considered qualified expenditures

2 Stunts Looping and Expenses If in FL Casting Director Casting Assistants Casting Office Expenses Fringes See TRAVEL & LIVING Above the Line Producer Travel--General Producer Travel -- to Distant Location Producers Assistants Travel-- General Producers Assistants Travel--to Distant Location Director--General Travel Director Travel -- to Distant Location Director's Assistants Travel General Director's Assistants Travel-- to Distant Location Talent Travel--General Talent Travel--to Distant Location FRINGE BENEFITS (ATL) Pension Plan & Health and Welfare Employer Taxes Local Hire Fringes Payroll Handling See 112 If booked trough a Florida Travel Agency. RE: FRINGES: Fringes that are paid on behalf of a Florida resident employee as part of their compensation are qualified expenditures. Payroll handling fees count only if paid to a FL payroll company. PRODUCTION PRODUCTION STAFF Production Manager Production Supervisor First Assistant Director Second AD's and Trainees Script Supervisor Location Manager Asst Location Managers & Scouts Tech Advisors Production Coordinators Asst Production Coordinators Production Secretaries Production Accountants Assistant Accountants Payroll Construction Estimator Post Accounting Production Assistants Pre-Production Breakdown Board & Budget Script Timing POC and Assistants RE: SALARIES, WAGES & OTHER COMPENSATION: The first $400,000 paid to a Florida resident employee is considered a qualified expenditure. No additional rebate is given for any amount in excess of $400,000. Any payment included on a FL resident employee's check is considered part of their total salary, wage and other compensation, including PER DIEM for food, housing or location expenses. These are qualified expenditures not only for the percentage rebate, but for reaching the $400,000 limit per employee. Fringes are included in the $400,000 salary limit. Any contractual obligation made to a FL resident employee that is not cash, but has monetary value, should be included in calculating the total salary of the employee.

3 Fringes See EXTRA TALENT Stand-ins Casting Commission Extras-Studio Non Union Extras-Location Non Union Sideline Musicians Fittings Wardrobe Atmosphere Cars Casting Svc Fee and Fringes Polaroid Telephone/Office Fringes See CAMERA Director of Photography Operator Asst Cameramen & Operators Steadicam Operator Still Photographer NO Cost of marketing/distribution Loader Loss and Damage Purchases & Supplies Camera Rentals Box and Still Camera Rentals /NO Fringes See ART DEPARTMENT Production Designer Art Director and Assistants Set Designers Illustrators In-state Hire Storyboard Artist Prod. Assistants Blue Printing Stock Units / Backings Purchases & Supplies Processing Research Materials Rentals Equipment Car and Box Rentals Fringes See SET CONSTRUCTION Construction Coordinators Construction Foremen Stage Set Construction Labor Location Set Construction Labor Stage Set Construction Materials Purchase & Rental Still camera rental and still photos are considered costs of marketing/distribution

4 Location Set Construction Materials Purchase & Rental Stage Set Striking Labor Stage Set Striking Materials Purchase and Rental Location Set Striking Labor Location Set Striking Materials Purchase & Rental Set Restoration Fold and Hold Sets Greens Purchase Backings Rental/Purchase Trash Removal Scissor Lifts/Forklifts Car and Box Rental Construction Expendables Fringes See SPECIAL EFFECTS SFX Coordinator SFX Assistants Rig and Strike Loss and Damage Manufacturing Labor & Materials Purchases Equipment Rentals Box Rental Fringes See SET OPERATIONS Key Grip Grips -- all Craft Service Persons Greensperson- Company Stand By Carpenters Stand By Painters Loss and Damage Set Watch/Fireman First Aid & Expenses Medics Other Crafts Heating/Air Conditioning Purchases Grip Expendables Lumber Craft Service Purchases Rentals Grip Package Truck Package Additional Equipment Helicopter Rental Box Rentals Fringes See ELECTRICAL Chief Lighting Technician

5 Lighting Assistant and Technicians Rig and Strike Generator Operator Generator Assistants Special Equipment Operator Electric Hookup Current Loss and Damage Purchases-- Expendables, Gels, Etc Globes and Carbons Rentals Electric Package Stage Package Rigging Package Addl Equipment Specialty Lighting Generator Rentals Box Rentals Fringes See SET DRESSING Set Decorator Leadman/Buyer Set Dressing Labor REMINDER: Only payments to Florida vendors and Drapery/Carpet businesses count as qualified expenditures Loss, Damage, Cleaning Manufacturing/Materials Set Dress Purchase & Materials Fixtures Rentals Rentals - All Sets Car and Box Rentals Research If during pre-production and/or production Film Processing Expendables Fringes See ACTION PROPS Propmaster Assistant Propmaster & Labor Loss and Damage Manufacturing In-state Labor/Materia Purchases & Rentals Car and Box Rentals Film Processing Research If during pre-production and/or production Expendables Fringes See PICTURE VEHICLES/ANIMALS Picture Car Coordinator Picture Car Drivers Picture Car Rentals Picture Car Expense Marine Expense

6 Aircraft/Helicopter Expense Pic Vehicle Manufacturing Mechanic Animals Loss & Damage Wranglers, Handlers Feeding and Stabling Fringes See SPECIAL PHOTOGRAPHY Process Operating Blue Screen Matte Shots Contract Matte Crew Expenses Animation Miniature Contact Miniature Expenses Computer Graphics Equipment Rental Fringes See WARDROBE Costume Designer Designer Staff Wardrobe Labor Costumers & Assts Cleaning and Dying Loss and Damage Alterations & Repairs Allowance Purchases & Rentals Car and Box Rentals Research Expendables Washing Machine & Dryer Shop Set Up Polaroid Fringes See MAKEUP & HAIRDRESSING Makeup Artist Key Makeup Additional Makeup Additional Hairstylists Makeup & Hairdressing Supplies Chair Rental Wigs Purchase/Rentals Appliances Box Rentals Fringes PRODUCTION SOUND Mixer Boom Operator Additional Labor Sound Loss and Damage

7 Purchases Rentals Sound Package Addl Equipment Walkie Talkies Beepers Box Rental If FL Fringes See LOCATIONS Site Fees and Rentals Police/Firemen/Watchmen Set Security - In-state Scouting Travel Fares Only if booked through a Florida travel agent! Airfare Rates Hotels Per Diems Only if paid to a Florida Resident! Meals Extras Catering Off Production Catering Assistants Entertainment/Gratuities NO Film Shipping Shipping Co. must be a FL registered company Shipping Negative Baggage/Equipment Shipping Mileage and Parking Parking can only be included if lot was rented/leased Location Restoration Purchases Office Supplies & Equipment Rentals In-State Office Space Utilities Cleaning Art Dept Office Set Dec/Props Warehouse Construction Mill Telephone/Postage Install Phone Systems Phone Charges Cell Charges Office Equipment Rental Fringes See VIDEO TAPE Supervision Technical Director Video Operator Video Recordist Additional labor Purchases Supplies Rentals Video Assist Package Video Transfers Video Editing

8 Video Contact Fringes See TRANSPORTATION Transportation Coordinator Captains Studio Drivers Location Drivers Loss and Damage Repairs/Maintenance Box Rental Car Wash For production vehicles only Pickup Service In Florida only Taxis Not for personal use Car Pickups In Florida only Gas and Oil Genny Gas & Oil Off Production Tolls and Road Permits NO Purchases Would need breakdown Honeywagon Supplies Studio Vehicles Production Trucks & Vehicles Location Vehicles Cranes Insert Car Camera Cars Fringes See PRODUCTION FILM & LAB Raw Stock Steadicam Negative Develop Develop (90%) Positive Printing NO Cost of Distribution /4" Sound Tape Sound Transfers Video Cassette Dailies Telecine Transfers Polaroid - All Department TESTS Talent Labor Purchases Rentals Film Fringes See FACILITY EXPENSES Studio Telephone Studio Phone Charges Post Phone Charges Postage and Messengers Studio Shipping/Messengers Outside Facility All charges in this category would have to be for Florida studio/stage expenditures.

9 Stage Use / Licensing Agreement Stage Includes Power/Security Prep/Strike Shoot Power Backlot Rental Dressing Room Rental Parking Space Rental Prep - Parking Shoot - Parking Other Studio Facilities Studio Personnel Charges Only if related directly to production Dumpsters, Cleaning AUDIENCE RELATIONS Audience NO Talent NO Bleachers/Drapes NO Food/Drink NO Transport NO Fringes See 112 This category may be considered qualified expenditures in some circumstances. OFE will need to discuss your specific production SECOND UNIT Second Unit Director Cast Talent Production Staff Camera Art Department Construction Special Effects Set Operations Electrical Set Dressing Props Pic Vehicles and Animals Extras Wardrobe Makeup and Hair Sound Locations Video Tape Transportation Raw Stock/Develop Post Prod Labor Fringes See SPECIAL UNIT Talent Staff Labor Transportation Contract Locations Raw Stock/Develop Purchases Rentals

10 Miscellaneous Expense All Misc. needs to be detailed Fringes See FRINGES-SHOOTING PERIOD Pension Plan & Health and Welfare See Employer Taxes See Local Hire Fringes See Payroll Handling See 112 POST PRODUCTION EDITING & PROJECTION Film Editor Assistant Film Editors Conforming Post Prod Supervisor Projectionist Coding and Misc Editorial Coding Equipment Sound Effects Editing ADR Editing Production Assistant Negative Cutting Music Editors Post Ship/Messenger Travel and Living Expense Meals Continuity Expenses Purchases Expendables Rentals Editorial Room Rentals Editors' KEM/Equipment Bins, Sync, Racks Lightworks System Equip, Deliver/Pickup Sound Editors' Room Music Editors' Room Other Equip Fringes See 112 Post Production is covered if using a FL facility. We urge you to check out Florida's top-quality post production facilities. See our production guide for contacts MUSIC Clearances NO Rights are costs of distribution Writers Composers Supervisor Arrangers Copyists Pre-Score Musicians Underscore Musicians Star Vocalist Vocalists Music Editing Travel and Living Expenses If Florida resident, and work is in-state Meals Purchases

11 Cassettes Rental and Cartage Fringes See SOUND (POST PRODUCTION) Dubbing Stage Temp Dub Pre Dub Final Dub Post Preview/Session Foreign Mu/Fx NO Cost of distribution DTS ADR Stage Foley Efx Recording Walkers Video Transfer Tape Transfer Dubbing Travel and Living Expenses If for Florida residents Purchases Would need further breakdown Equipment Rental Dolby Cards DTS Fee NO Cost of distribution License Fee NO Cost of distribution Dolby License NO Cost of distribution DTS License NO Cost of distribution SDDS License NO Cost of distribution Close Captioning NO Cost of distribution Fringes See FILM AND STOCK SHOTS Film Leader Stock Shot Purchase If from a FL business Stock Shots Labor Stock Shots Film & Process Reprints Lab Special Handling Video Cassettes/Tape Reversal Dupes NO Cost of distribution Tape Purchase Optical Sound Track Reference Print Protection Dupes NO Cost of distribution Composite Print NO Cost of distribution Laboratory Overtime Negative Splicing Answer Prints Check Print NO Cost of distribution Interpositive NO Cost of distribution Protection Master-YCM NO Cost of distribution Master Positive/YCM NO Cost of distribution VISUAL EFFECTS Visual Effects Supervisor Miniatures Wire Removal

12 Mattes Purchases Misc Expenses Fringes See TITLES, OPTICALS, INSERTS Main & End Titles If using a Florida post facility Title Designer Optical Effects Inserts Trademarks and Rating NO Optical Development Fringes See FRINGES-POST PRODUCTION Pension Plan & Health and Welfare See Employer Taxes See Local Hire Fringes See Payroll Handling See 112 OTHER INSURANCE Cast Insurance Negative Insurance Extra Expense Marine and Aircraft Miscellaneous NO If insurance is paid through a Florida-based entertainment insurance provider; E&O Insurnace is NOT a qualified expenditure (considered a cost of distribution) UNIT PUBLICITY Unit Publicist NO Considered cost of marketing/publicity Publicity Contract NO Outside Photographer NO Stills Film and Processing for Shoot NO Fringes NO PRODUCT PLACEMENT Product Placement Credits NO GENERAL EXPENSES MPAA Seal NO Work Order Transfers NO Legal Fees Bank/Exchange Costs NO Professional Fees NO Studio Entertainment NO Outside Bank Interest NO Preview Expenses NO Previews NO If a Florida Entertainment Attorney, for production only (not distribution) Office Purchases If office is in FL and if paid to a FL vendor Computers and Software Office Space Rental Post Office Office Equipment Rental Post Office Equipment

13 Miscellaneous NO OSHA Safety NO Wrap Party NO FRINGES- OTHER Pension Plan & Health and Welfare See Employer Taxes See Local Hire Fringes See PR Handling See INSURANCE CLAIMS Cast NO Negative NO Extra Expenses NO Marine, Aircraft Etc. NO COMPLETION BOND If from a Florida completion bond company CONTINGENCY NO Please remember that the previous budget assumes, where '' is designated, that the person hired or vendor being paid is a Florida resident or a Florida business. Again, this list is meant as a helpful guide, and not an exact list, of what are considered qualified expenditures for Florida's incentive program. If you have any questions please contact the Office of Film and Entertainment at (850)