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