Sample Florida Qualified Expenditures Budget

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Sample Qualified Expenditures Budget for Florida Film Incentive applicationRevised 02/15/2008

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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 'YES' IS DESIGNATED, THAT THE PERSON HIRED OR VENDOR BEING PAID IS A FLORIDA RESIDENT OR FLORIDA BUSINESS.
Acct# 101-00 101-02 101-99 103-00 103-02 103-04 103-06 103-08 103-10 103-12 103-99 105-00 105-02 105-04 105-06 105-08 105-10 105-12 105-14 105-16 105-18 105-99 107-00 107-02 107-04 107-06 107-08 107-10 107-12 107-14 107-16 107-18 107-20 107-99 109-00 109-02 109-04 109-06 109-08 109-10 109-12 109-14 Description STORY & RIGHTS Story Rights Fringes WRITING Writers Story Editor Research Secretaries Script Printing Materials & Supplies Fringes PRODUCER & STAFF Executive Producer Line Producer Producers Associate Producers Secretaries Assistants Purchases and supplies Wrap Party Entertainment Fringes DIRECTOR & STAFF Director Dialogue Coach Secretaries Choreographers Assistants Towncar Allowance Purchases and Supplies Director Assistant Computer Director Office Rentals Entertainment Allowance Fringes TALENT Principal Cast Supporting Cast Day Player Weekly Player Talent Staff Talent Expenses Stunt Coordinator Qualified Comments 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

NO NO

NO NO NO YES YES NO NO

See above For a FL resident To a Florida vendor

YES YES YES YES YES YES YES NO NO See 112

REMINDER: Only the wages of FL residents are considered qualified expenditures

Wrap Party is NOT considered a qualified expenditure Entertainment is NOT considered a Qual. Expenditure

YES YES YES YES YES YES YES YES YES NO See 112

YES YES YES YES YES YES YES

Acct# 109-16 109-18 109-20 109-22 109-24 109-99 111-00 111-02 111-04 111-06 111-08 111-10 111-12 111-14 111-16 111-18 111-20 112-00 112-02 112-04 112-06 112-08

Description Stunts Looping and Expenses Casting Director Casting Assistants Casting Office Expenses Fringes 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

Qualified YES YES YES YES YES See 112

Comments If in FL

YES YES YES YES If booked trough a Florida Travel Agency. YES YES YES YES YES YES 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.

YES YES YES See 112

PRODUCTION 113-00 113-02 113-04 113-06 113-08 113-10 113-12 113-14 113-16 113-18 113-20 113-22 113-24 113-26 113-28 113-30 113-32 113-34 113-36 113-38 113-40 113-42 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

YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES

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.

Acct# 113-99 115-00 115-02 115-04 115-06 115-08 115-10 115-12 115-14 115-16 115-18 115-20 115-22 115-24 115-26 115-99 117-00 117-02 117-04 117-06 117-08 117-10 117-12 117-14 117-16 117-18 117-20 117-99 119-00 119-02 119-04 119-06 119-08 119-10 119-12 119-14 119-16 119-18 119-20 119-22 119-24 119-26 119-28 119-30 119-99 121-00 121-02 121-04 121-06 121-08 121-10

Description Fringes 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 CAMERA Director of Photography Operator Asst Cameramen & Operators Steadicam Operator Still Photographer Loader Loss and Damage Purchases & Supplies Camera Rentals Box and Still Camera Rentals Fringes 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 SET CONSTRUCTION Construction Coordinators Construction Foremen Stage Set Construction Labor Location Set Construction Labor Stage Set Construction Materials Purchase & Rental

Qualified See 112

Comments

YES YES YES YES YES YES YES YES YES YES YES YES YES See 112

YES YES YES YES NO YES YES YES YES YES/NO See 112

Cost of marketing/distribution

Still camera rental and still photos are considered costs of marketing/distribution

YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES See 112

YES YES YES YES YES

Acct# 121-12 121-14 121-16 121-18 121-20 121-22 121-24 121-26 121-28 121-30 121-32 121-34 121-36 121-99 123-00 123-02 123-04 123-06 123-08 123-10 123-12 123-14 123-16 123-99 125-00 125-02 125-04 125-06 125-08 125-10 125-12 125-14 125-16 125-18 125-20 125-22 125-24 125-26 125-28 125-30 125-32 125-34 125-36 125-38 125-40 125-42 125-44 125-99 127-00 127-02

Description Qualified Location Set Construction Materials YES Purchase & Rental Stage Set Striking Labor YES Stage Set Striking Materials YES Purchase and Rental Location Set Striking Labor YES Location Set Striking Materials YES Purchase & Rental Set Restoration YES Fold and Hold Sets YES Greens Purchase YES Backings Rental/Purchase YES Trash Removal YES Scissor Lifts/Forklifts YES Car and Box Rental YES Construction Expendables YES Fringes See 112 SPECIAL EFFECTS SFX Coordinator SFX Assistants Rig and Strike Loss and Damage Manufacturing Labor & Materials Purchases Equipment Rentals Box Rental Fringes 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 ELECTRICAL Chief Lighting Technician

Comments

YES YES YES YES YES YES YES YES See 112

YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES See 112

YES

Acct# 127-04 127-06 127-08 127-10 127-12 127-14 127-16 127-18 127-20 127-22 127-24 127-26 127-28 127-30 127-32 127-34 127-36 127-38 127-99 129-00 129-02 129-04 129-06 129-08 129-10 129-12 129-14 129-16 129-18 129-20 129-22 129-24 129-26 129-28 129-99

Description Qualified Lighting Assistant and Technicians YES Rig and Strike YES Generator Operator YES Generator Assistants YES Special Equipment Operator YES Electric Hookup YES Current YES Loss and Damage YES Purchases-- Expendables, Gels, Etc YES Globes and Carbons YES Rentals YES Electric Package YES Stage Package YES Rigging Package YES Addl Equipment YES Specialty Lighting YES Generator Rentals YES Box Rentals YES Fringes See 112 SET DRESSING Set Decorator Leadman/Buyer Set Dressing Labor Drapery/Carpet Loss, Damage, Cleaning Manufacturing/Materials Set Dress Purchase & Materials Fixtures Rentals Rentals - All Sets Car and Box Rentals Research Film Processing Expendables Fringes

Comments

YES YES YES YES YES YES YES YES YES YES YES YES YES YES See 112

REMINDER: Only payments to Florida vendors and businesses count as qualified expenditures

If during pre-production and/or production

131-00 131-02 131-04 131-06 131-08 131-10 131-12 131-14 131-16 131-18 131-99 133-00 133-02 133-04 133-06 133-08 133-10

ACTION PROPS Propmaster YES Assistant Propmaster & Labor YES Loss and Damage YES Manufacturing In-state Labor/Materia YES Purchases & Rentals YES Car and Box Rentals YES Film Processing YES Research YES Expendables YES Fringes See 112 PICTURE VEHICLES/ANIMALS Picture Car Coordinator Picture Car Drivers Picture Car Rentals Picture Car Expense Marine Expense

If during pre-production and/or production

YES YES YES YES YES

Acct# 133-12 133-14 133-16 133-18 133-20 133-22 133-24 133-99 135-00 135-02 135-04 135-06 135-08 135-10 135-12 135-14 135-16 135-18 135-99 139-00 139-02 139-04 139-06 139-08 139-10 139-12 139-14 139-16 139-18 139-20 139-22 139-24 139-26 139-28 139-30 139-99 141-00 141-02 141-04 141-06 141-08 141-10 141-12 141-14 141-16 141-18 141-99 143-00 143-02 143-04 143-06 143-08

Description Aircraft/Helicopter Expense Pic Vehicle Manufacturing Mechanic Animals Loss & Damage Wranglers, Handlers Feeding and Stabling Fringes SPECIAL PHOTOGRAPHY Process Operating Blue Screen Matte Shots Contract Matte Crew Expenses Animation Miniature Contact Miniature Expenses Computer Graphics Equipment Rental Fringes 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 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

Qualified YES YES YES YES YES YES YES See 112

Comments

YES YES YES YES YES YES YES YES YES See 112

YES YES YES YES YES YES YES YES YES YES YES YES YES YES See 112

YES YES YES YES YES YES YES YES YES YES

YES YES YES YES

Acct# 143-10 143-12 143-14 143-16 143-18 143-20 143-22 143-99 145-00 145-02 145-04 145-06 145-08 145-10 145-12 145-14 145-16 145-18 145-20 145-22 145-24 145-26 145-28 145-30 145-32 145-34 145-36 145-38 145-40 145-42 145-44 145-46 145-48 145-50 145-52 145-54 145-56 145-58 145-60 145-62 145-64 145-99 147-00 147-02 147-04 147-06 147-08 147-10 147-12 147-14 147-16 147-18 147-22 147-24

Description Purchases Rentals Sound Package Addl Equipment Walkie Talkies Beepers Box Rental Fringes LOCATIONS Site Fees and Rentals Police/Firemen/Watchmen Set Security - In-state Scouting Travel Fares Airfare Rates Hotels Per Diems Meals Extras Catering Off Production Catering Assistants Entertainment/Gratuities Film Shipping Shipping Negative Baggage/Equipment Shipping Mileage and Parking 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 VIDEO TAPE Supervision Technical Director Video Operator Video Recordist Additional labor Purchases Supplies Rentals Video Assist Package Video Transfers Video Editing

Qualified YES YES YES YES YES YES YES See 112

Comments

If FL

YES YES YES YES YES YES YES YES YES YES YES YES NO YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES See 112

Only if booked through a Florida travel agent!

Only if paid to a Florida Resident!

Shipping Co. must be a FL registered company

Parking can only be included if lot was rented/leased

YES YES YES YES YES YES YES YES YES YES YES

Acct# 147-26 147-99 149-00 149-02 149-04 149-06 149-08 149-10 149-12 149-14 149-16 149-18 149-20 149-22 149-24 149-26 149-28 149-30 149-32 149-34 149-36 149-38 149-40 149-42 149-44 149-46 149-99 151-00 151-02 151-04 151-06 151-08 151-10 151-12 151-14 151-16 151-18 151-20 153-00 153-02 153-04 153-06 153-08 153-10 153-99 155-00 155-02 155-04 155-06 155-08 155-10 155-12

Description Video Contact Fringes TRANSPORTATION Transportation Coordinator Captains Studio Drivers Location Drivers Loss and Damage Repairs/Maintenance Box Rental Car Wash Pickup Service Taxis Car Pickups Gas and Oil Genny Gas & Oil Off Production Tolls and Road Permits Purchases Honeywagon Supplies Studio Vehicles Production Trucks & Vehicles Location Vehicles Cranes Insert Car Camera Cars Fringes PRODUCTION FILM & LAB Raw Stock Steadicam Negative Develop Develop (90%) Positive Printing 1/4" Sound Tape Sound Transfers Video Cassette Dailies Telecine Transfers Polaroid - All Department TESTS Talent Labor Purchases Rentals Film Fringes FACILITY EXPENSES Studio Telephone Studio Phone Charges Post Phone Charges Postage and Messengers Studio Shipping/Messengers Outside Facility

Qualified YES See 112

Comments

YES YES YES YES YES YES YES YES YES YES YES YES YES YES NO YES YES YES YES YES YES YES YES See 112

For production vehicles only In Florida only Not for personal use In Florida only

Would need breakdown

YES YES YES YES NO YES YES YES YES YES

Cost of Distribution

YES YES YES YES YES See 112

YES YES YES YES YES YES

All charges in this category would have to be for Florida studio/stage expenditures.

Acct# 155-14 155-16 155-18 155-20 155-22 155-24 155-26 155-28 155-30 155-32 155-34 155-36 155-38 156-00 156-02 156-04 156-06 156-08 156-10 156-99 157-00 157-02 157-04 157-06 157-08 157-10 157-12 157-14 157-16 157-18 157-20 157-22 157-24 157-26 157-28 157-30 157-32 157-34 157-36 157-38 157-40 157-42 157-99 159-00 159-02 159-04 159-06 159-08 159-10 159-12 159-14 159-16 159-18

Description 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 Dumpsters, Cleaning AUDIENCE RELATIONS Audience Talent Bleachers/Drapes Food/Drink Transport Fringes 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 SPECIAL UNIT Talent Staff Labor Transportation Contract Locations Raw Stock/Develop Purchases Rentals

Qualified YES YES YES YES YES YES YES YES YES YES YES YES YES

Comments

Only if related directly to production

NO This category may be considered qualified NO expenditures in some circumstances. OFE will need to NO discuss your specific production. NO NO See 112

YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES See 112

YES YES YES YES YES YES YES YES YES

Acct# 159-20 159-99 163-00 163-02 163-04 163-06 163-08

Description Miscellaneous Expense Fringes FRINGES-SHOOTING PERIOD Pension Plan & Health and Welfare Employer Taxes Local Hire Fringes Payroll Handling

Qualified YES See 112

Comments All Misc. needs to be detailed

See 112 See 112 See 112 See 112

POST PRODUCTION 165-00 165-08 165-10 165-12 165-14 165-16 165-18 165-20 165-22 165-24 165-26 165-28 165-30 165-32 165-34 165-35 165-36 165-38 165-40 165-42 165-44 165-46 165-48 165-50 165-52 165-54 165-56 165-58 165-99 167-00 167-02 167-04 167-06 167-08 167-10 167-12 167-14 167-16 167-18 167-20 167-22 167-24 167-25 167-26 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 MUSIC Clearances Writers Composers Supervisor Arrangers Copyists Pre-Score Musicians Underscore Musicians Star Vocalist Vocalists Music Editing Travel and Living Expenses Meals Purchases

YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES YES 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.

NO YES YES YES YES YES YES YES YES YES YES YES YES YES

Rights are costs of distribution

If Florida resident, and work is in-state

Acct# 167-28 167-30 167-99 169-00 169-02 169-04 169-06 169-08 169-10 169-12 169-14 169-18 169-20 169-22 169-24 169-26 169-28 169-30 169-32 169-34 169-36 169-38 169-40 169-42 169-44 169-46 169-48 169-99 171-00 171-02 171-04 171-06 171-08 171-10 171-12 171-14 171-16 171-18 171-20 171-22 171-24 171-26 171-28 171-30 171-32 171-34 171-36 171-38 171-40 173-00 173-02 173-04 173-06

Description Cassettes Rental and Cartage Fringes SOUND (POST PRODUCTION) Dubbing Stage Temp Dub Pre Dub Final Dub Post Preview/Session Foreign Mu/Fx DTS ADR Stage Foley Efx Recording Walkers Video Transfer Tape Transfer Dubbing Travel and Living Expenses Purchases Equipment Rental Dolby Cards DTS Fee License Fee Dolby License DTS License SDDS License Close Captioning Fringes FILM AND STOCK SHOTS Film Leader Stock Shot Purchase Stock Shots Labor Stock Shots Film & Process Reprints Lab Special Handling Video Cassettes/Tape Reversal Dupes Tape Purchase Optical Sound Track Reference Print Protection Dupes Composite Print Laboratory Overtime Negative Splicing Answer Prints Check Print Interpositive Protection Master-YCM Master Positive/YCM VISUAL EFFECTS Visual Effects Supervisor Miniatures Wire Removal

Qualified YES YES See 112

Comments

YES YES YES YES YES NO YES YES YES YES YES YES YES YES YES YES YES NO NO NO NO NO NO See 112

Cost of distribution

If for Florida residents Would need further breakdown

Cost of distribution Cost of distribution Cost of distribution Cost of distribution Cost of distribution Cost of distribution

YES YES YES YES YES YES YES NO YES YES YES NO NO YES YES YES NO NO NO NO

If from a FL business

Cost of distribution

Cost of distribution Cost of distribution

Cost of distribution Cost of distribution Cost of distribution Cost of distribution

YES YES YES

Acct# 173-08 173-10 173-12 173-99 175-00 175-02 175-04 175-06 175-08 175-10 175-12 175-99

Description Mattes Purchases Misc Expenses Fringes TITLES, OPTICALS, INSERTS Main & End Titles Title Designer Optical Effects Inserts Trademarks and Rating Optical Development Fringes

Qualified YES YES YES See 112

Comments

YES YES YES YES NO YES See 112

If using a Florida post facility.

179-00 179-02 179-04 179-06 179-08 OTHER 181-00 181-02 181-04 181-06 181-08 181-10 183-00 183-02 183-04 183-06 183-08 156-99 185-00 185-02 187-00 187-02 187-04 187-06 187-08 187-10 187-12 187-14 187-16 187-18 187-20 187-22 187-24 187-26 187-28 187-30

FRINGES-POST PRODUCTION Pension Plan & Health and Welfare Employer Taxes Local Hire Fringes Payroll Handling

See 112 See 112 See 112 See 112

INSURANCE Cast Insurance Negative Insurance Extra Expense Marine and Aircraft Miscellaneous UNIT PUBLICITY Unit Publicist Publicity Contract Outside Photographer Stills Film and Processing for Shoot Fringes PRODUCT PLACEMENT Product Placement Credits GENERAL EXPENSES MPAA Seal Work Order Transfers Legal Fees Bank/Exchange Costs Professional Fees Studio Entertainment Outside Bank Interest Preview Expenses Previews Office Purchases Computers and Software Office Space Rental Post Office Office Equipment Rental Post Office Equipment

YES YES YES YES 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)

NO NO NO NO NO

Considered cost of marketing/publicity

NO

NO NO YES NO NO NO NO NO NO YES YES YES YES YES YES

If a Florida Entertainment Attorney, for production only (not distribution)

If office is in FL and if paid to a FL vendor

Acct# 187-32 187-34 187-36 189-00 189-02 189-04 189-06 189-08 191-00 191-02 191-04 191-06 191-08 193-00 195-00

Description Miscellaneous OSHA Safety Wrap Party FRINGES- OTHER Pension Plan & Health and Welfare Employer Taxes Local Hire Fringes PR Handling INSURANCE CLAIMS Cast Negative Extra Expenses Marine, Aircraft Etc. COMPLETION BOND CONTINGENCY

Qualified NO NO NO

Comments

See 112 See 112 See 112 See 112

NO NO NO NO YES NO If from a Florida completion bond company

Please remember that the previous budget assumes, where 'YES' 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) 410-4765.

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