Ala. Admin. Code r. 281-3-1-.09 - Chart Of Production Expenditures
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DESCRIPTION |
QUALIFIED |
COMMENTS |
|
Costs Incurred Prior to Approval by Alabama Film Office |
NO |
|
|
Post-Production Costs Related to Marketing |
NO |
|
|
Distribution Expenses |
NO |
|
|
ABOVE-THE-LINE |
||
|
STORY RIGHTS |
||
|
Purchase |
NO |
|
|
Expenses of Acquisition |
NO |
|
|
Writers |
YES |
Expenditures may qualify if incurred after the production has been approved |
|
Editors & Consultants |
YES |
Expenditures may qualify if incurred after the production has been approved |
|
Research/Copyright |
NO |
|
|
Licensing Fee |
NO |
|
|
Materials/Supplies |
NO |
|
|
Photocopying |
NO |
|
|
PRODUCER |
||
|
Producer |
YES |
|
|
Executive Producer |
YES |
|
|
Line Producer |
YES |
|
|
Co-Producer |
YES |
|
|
Associate Producer |
YES |
|
|
Production Executive |
YES |
|
|
Secretaries & Assistants |
YES |
|
|
DIRECTOR |
||
|
Director |
YES |
|
|
Second Unit Director |
YES |
|
|
Dialogue Coach |
YES |
|
|
Dance Director/Choreographer |
YES |
|
|
Secretaries & Assistants |
YES |
|
|
CAST |
||
|
Principal Cast/Voices |
YES |
|
|
Supporting Cast/Voices |
YES |
|
|
Day Player |
YES |
|
|
Weekly Player |
YES |
|
|
Stunt Players |
YES |
|
|
Stunt Coordinators |
YES |
|
|
REHEARSALS |
||
|
Non-Casted Readers |
YES |
|
|
Cast "Models" |
YES |
|
|
CASTING |
||
|
Casting Director |
YES |
|
|
Casting Assistant |
YES |
|
|
SOUND & LOOPING |
||
|
Looping Group |
YES |
|
|
Rental & Purchases |
YES |
|
|
ABOVE-THE-LINE MISCELLANEOUS EXPENDITURES |
||
|
Travel |
YES |
The cost of vehicles purchased for transportation do not qualify |
|
Meals |
YES |
|
|
Per Diems |
YES |
|
|
Rentals |
YES |
|
|
Purchases |
YES |
|
|
Materials/Supplies |
YES |
|
|
Other Miscellaneous Office Expenses |
YES |
|
|
Fringe Benefits |
YES |
|
|
BELOW-THE-LINE |
||
|
EXTRAS |
||
|
Guild Extras |
YES |
|
|
Waiver/Non-Union Extras |
YES |
|
|
Stand-ins |
YES |
|
|
Special Ability Extras |
YES |
|
|
Extras Casting Director |
YES |
|
|
Extras Assistant Casting Director |
YES |
|
|
PRODUCTION STAFF |
||
|
Production Manager |
YES |
|
|
Production Supervisor |
YES |
|
|
Assistant Directors |
YES |
|
|
Production Assistants |
YES |
|
|
Script Supervisor |
YES |
|
|
Production Coordinator |
YES |
|
|
Assistant Production Coordinator |
YES |
|
|
Technical Advisors |
YES |
|
|
Location Manager |
YES |
|
|
Assistant Location Manager |
YES |
|
|
Location Scouts |
YES |
|
|
Production Accountant |
YES |
|
|
Assistant Production Accountant |
YES |
|
|
Construction Accountant |
YES |
|
|
Payroll Accountants |
YES |
|
|
Secretaries & Assistants |
YES |
|
|
ART |
||
|
Production Designer |
YES |
|
|
Art Director |
YES |
|
|
Assistant Art Director |
YES |
|
|
Set Designer |
YES |
|
|
Sketch/Storyboard Artist |
YES |
|
|
Set Model Builders |
YES |
|
|
Art Department Coordinator |
YES |
|
|
Other Art Department Labor |
YES |
|
|
Illustrator |
YES |
|
|
Blue Printing |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
PHOTOGRAPHY |
||
|
Director of Photography |
YES |
|
|
Camera Operator |
YES |
|
|
Assistant Cameramen & Operators |
YES |
|
|
Loaders |
YES |
|
|
Steadicam Operator |
YES |
|
|
Still Photographer |
YES |
|
|
Video Playback |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
SPECIAL PHOTOGRAPHY |
||
|
Process Operating |
YES |
|
|
Matte Shots Contract |
YES |
|
|
Matte Crew Expenses |
YES |
|
|
Animation |
YES |
|
|
Miniature Contract Labor |
YES |
|
|
Computer Graphics |
YES |
|
|
Equipment Rental |
YES |
|
|
SET CONSTRUCTION |
||
|
Construction Coordinator |
YES |
|
|
Construction Carpenter Foreman |
YES |
|
|
Construction Carpenter |
YES |
|
|
Construction Paint Foreman |
YES |
|
|
Construction Painters |
YES |
|
|
Construction First Aid |
YES |
|
|
Construction Labor |
YES |
|
|
Construction Set Costs |
YES |
|
|
Scaffolding |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
SET DRESSING |
||
|
Set Decorator |
YES |
|
|
On-Set Dressers |
YES |
|
|
Leadman/Buyer |
YES |
|
|
Set Dressing Labor |
YES |
|
|
Swing Crew |
YES |
|
|
Drapery/Carpet |
YES |
|
|
Loss, Damage, Cleaning |
YES |
|
|
Manufacturing Materials |
YES |
|
|
Fixtures |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
GRIP/SET OPERATIONS |
||
|
Key Grip |
YES |
|
|
Best Boy Grip |
YES |
|
|
Company Grips |
YES |
|
|
Crane Grips |
YES |
|
|
Dolly Grips |
YES |
|
|
Additional Grip Labor |
YES |
|
|
Rigging & Striking Grips |
YES |
|
|
Standby Painter |
YES |
|
|
Greensman |
YES |
|
|
Craft Service |
YES |
|
|
First Aid/Medics |
YES |
|
|
Grip Package |
YES |
|
|
Truck Package |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
PRODUCTION SOUND |
||
|
Mixer |
YES |
|
|
Boom |
YES |
|
|
Sound Package |
YES |
|
|
Cable Men |
YES |
|
|
B.oom Operator |
YES |
|
|
Audio Playback Operator |
YES |
|
|
Audio Playback Assistant |
YES |
|
|
Additional Sound/ Audio Crew |
YES |
|
|
Rentals & Purchases |
YES |
|
|
ELECTRICAL/SET LIGHTING |
||
|
Gaffer |
YES |
|
|
Best Boy Electrician |
YES |
|
|
Lamp Operators |
YES |
|
|
Generator Operator |
YES |
|
|
Generator Assistant |
YES |
|
|
Electrician |
YES |
|
|
Rigging & Striking Electrician |
YES |
|
|
Electric Current/Tie-Ins |
YES |
|
|
Chief Lighting Technician |
YES |
|
|
Special Equipment Operator |
YES |
|
|
Electric Hookup |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
SPECIAL EFFECTS |
||
|
Special Effects Coordinator |
YES |
|
|
Special Effects Foreman |
YES |
|
|
Special Effects Labor |
YES |
|
|
Special Effects Rigging & Striking |
YES |
|
|
Special Effects Manufacturing |
YES |
|
|
Special Effects Assistants |
YES |
|
|
Rentals & Purchases |
YES |
Tangible personal property (including, but not limited to automobiles, boats, or aircraft) may qualify if the script calls for the property to be destroyed or consumed during production. |
|
Equipment |
YES |
Tangible personal property (including, but not limited to automobiles, boats, or aircraft) may qualify if the script calls for the property to be destroyed or consumed during production. |
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
CREATURE/MECHANICAL EFFECTS |
||
|
Creature/Mechanical Effects Coordinator |
YES |
|
|
Creature/Mechanical Effects Foreman |
YES |
|
|
Creature/Mechanical Effects Labor |
YES |
|
|
Creature/Mechanical Effects Rigging & Striking |
YES |
|
|
Rentals & Purchases |
YES |
Tangible personal property (including, but not limited to automobiles, boats, or aircraft) may qualify if the script calls for the property to be destroyed or consumed during production |
|
Equipment |
YES |
Tangible personal property (including, but not limited to automobiles, boats, or aircraft) may qualify if the script calls for the property to be destroyed or consumed during production. |
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
ANIMAL/HANDLERS |
||
|
Head Wrangler/Gang Boss |
YES |
|
|
Wrangler |
YES |
|
|
Ramrods |
YES |
|
|
Wild Animal Trainer/Handler |
YES |
|
|
Domestic Animal Trainer/Handler |
YES |
|
|
Veterinarian |
YES |
|
|
Additional Trainers/Handlers |
YES |
|
|
Purchases/Rentals of Animals |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
WARDROBE |
||
|
Costume Designer |
YES |
|
|
Wardrobe Labor |
YES |
|
|
Designer Staff |
YES |
|
|
Costumes & Materials |
YES |
|
|
Costumers & Assistants |
YES |
|
|
Cleaning & Dying |
YES |
|
|
Kit Rental |
YES |
|
|
Alterations & Repairs |
YES |
|
|
Costume Sketch Artist |
YES |
|
|
Seamstress/Tailor |
YES |
|
|
Washing Machine/Dryer |
YES |
|
|
MAKEUP & HAIRDRESSING |
||
|
Makeup Artists |
YES |
|
|
Body Makeup Artists |
YES |
|
|
Hairstylists |
YES |
|
|
Prosthetic Makeup Artists |
YES |
|
|
Chair Rental |
YES |
|
|
Wig Purchase/Rentals |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
LOCATIONS |
||
|
Site Fees & Rentals |
YES |
|
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Police/Firemen/Watchmen |
YES |
|
|
Other Local Hires |
YES |
|
|
Set Security |
YES |
|
|
Survey Costs |
YES |
|
|
Permits/Licenses/Fees |
YES |
|
|
Scouting |
YES |
|
|
Certain Travel |
YES |
Point of departure or arrival must be in Alabama for air travel to qualify and any travel agent fees must be paid to an Alabama based company. |
|
Hotels |
YES |
|
|
Per Diems |
YES |
|
|
Meals |
YES |
|
|
Catering |
YES |
|
|
Film Shipping |
YES |
Expenditures may qualify if shipping cost is paid to an Alabama office, branch, or division of an entity doing business in Alabama |
|
Baggage/Equipment Shipping |
YES |
Expenditures may qualify if shipping cost is paid to an Alabama office, branch, or division of an entity doing business in Alabama |
|
Location Restoration |
YES |
|
|
Cleaning |
YES |
|
|
Utilities and Telephone Charges |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
TRANSPORTATION |
||
|
Transportation Coordinator |
YES |
|
|
Captains & Co-Captains |
YES |
|
|
Studio Drivers |
YES |
|
|
Location Drivers |
YES |
|
|
Repairs & Maintenance |
YES |
|
|
Car Wash |
YES |
|
|
Pickup Service |
YES |
|
|
Taxis |
YES |
|
|
Location Vehicles - Rental |
YES |
Within Alabama Only |
|
Tolls & Road Permits |
YES |
Within Alabama Only |
|
Honeywagon |
YES |
|
|
Motor Homes |
YES |
|
|
Production Trucks & Vehicles -Rental |
YES |
|
|
Camera Cars - Rental |
YES |
|
|
Fuel/Oil/Liquids |
YES |
|
|
Mileage Allowances |
YES |
|
|
Department of Transportation Filings |
YES |
|
|
Rentals & Purchases |
YES |
Tangible personal property (including, but not limited to automobiles, boats, or aircraft) may qualify if the script calls for the property to be destroyed or consumed during production. |
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
VIDEO PLAYBACK |
||
|
Video Assistant Operator |
YES |
|
|
24 Frame Playback Operator |
YES |
|
|
24 Frame Playback Assistant |
YES |
|
|
Miscellaneous Playback Assistant |
YES |
|
|
Miscellaneous Video Labor |
YES |
|
|
VIDEO TAPE |
||
|
Supervision |
YES |
|
|
Technical Director |
YES |
|
|
Video Operator |
YES |
|
|
Video Recorder |
YES |
|
|
Additional Labor |
YES |
|
|
Video Assistant Package |
YES |
|
|
Video Transfers |
YES |
|
|
Video Editing |
YES |
|
|
Video Contact |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
FILM & LAB |
||
|
Film Raw Stock |
YES |
|
|
Negative Develop |
YES |
|
|
Develop (90%) |
YES |
|
|
Positive Printing |
YES |
|
|
%n Sound Tape |
YES |
|
|
Sound Transfers |
YES |
|
|
Video Cassette Dailies |
YES |
|
|
Telecine Transfers |
YES |
|
|
Polaroid - All Departments |
YES |
|
|
TESTS |
||
|
Talent |
YES |
|
|
Labor |
YES |
|
|
Film |
YES |
|
|
Sound |
YES |
|
|
Makeup & Hair |
YES |
|
|
Purchases & Rentals |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
PROPS |
||
|
Prop Master |
YES |
|
|
Assistant Prop Master |
YES |
|
|
Weapons Handlers |
YES |
|
|
Action Prop Vehicle Coordinators |
YES |
|
|
Food Stylist |
YES |
|
|
Prop Manufacturing |
YES |
|
|
Rentals & Purchases |
YES |
Tangible personal property (including, but not limited to automobiles, boats, or aircraft) may qualify if the script calls for the property to be destroyed or consumed during production. |
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
LOCATION/OFFICE & FACILITY EXPENSE |
||
|
Telephone Charges |
YES |
|
|
Photocopy & Fax Charges |
YES |
|
|
Materials/Supplies |
YES |
|
|
Shipping & Postage |
YES |
|
|
Portable Restroom Facilities |
YES |
|
|
Trash Removal |
YES |
|
|
Furniture |
YES |
|
|
Air Conditioning/Heating |
YES |
|
|
Parking |
YES |
|
|
Rentals & Purchases |
YES |
|
|
BELOW-THE-LINE TRAVEL & LIVING EXPENDITURES |
||
|
Hotel/Per Diem |
YES |
|
|
Meals |
YES |
|
|
Catering |
YES |
|
|
VISUAL EFFECTS |
||
|
Visual Effects Supervisor |
YES |
|
|
Visual Effects Coordinator |
YES |
|
|
Visual Effects Editor |
YES |
|
|
Visual Effects Accountant |
YES |
|
|
Storyboard Artist |
YES |
|
|
Special Consultant |
YES |
|
|
Motion Control |
YES |
|
|
Motion Capture |
YES |
|
|
Wire Removal |
YES |
|
|
Telecine/Scanning |
YES |
|
|
Miniature Supervisor Crew |
YES |
|
|
Miniature Shooting Crew |
YES |
|
|
Miniature Model Shop |
YES |
|
|
Miniature Other Expense |
YES |
|
|
Greenscreen |
YES |
|
|
Bluescreen |
YES |
|
|
Rentals & Purchases |
YES |
Tangible personal property (including, but not limited to automobiles, boats, or aircraft) may qualify if the script calls for the property to be destroyed or consumed during production. |
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
FRINGES-SHOOTING PERIOD |
||
|
Talent |
YES |
|
|
Staff |
YES |
|
|
Labor |
YES |
|
|
Transportation |
YES |
|
|
Contract |
YES |
|
|
Locations |
YES |
|
|
Raw Stock/Develop |
YES |
|
|
Retroactive Pay |
YES |
|
|
Health & Welfare, Pension |
YES |
|
|
Local Hire Fringes |
YES |
|
|
Accrued Holiday & Vacation |
YES |
|
|
FICA/FUTA/SUTA/SUI |
YES |
|
|
Workmen's Compensation |
YES |
|
|
Union Dues |
NO |
|
|
Medicare & Medicaid |
YES |
|
|
POST-PRODUCTION |
||
|
FILM EDITING & PROJECTION |
||
|
Film Editor |
YES |
|
|
Assistant Film Editors |
YES |
|
|
Feature Editor |
YES |
|
|
Assistant Feature Editors |
YES |
|
|
Editorial Production Assistants |
YES |
|
|
Conforming |
YES |
|
|
Post-Production Supervisor |
YES |
|
|
Projectionist |
YES |
|
|
Coding & Miscellaneous Editorial |
YES |
|
|
Negative Cutting |
YES |
|
|
Cutting Continuity |
YES |
|
|
Editing Equipment Repairs |
YES |
|
|
Editorial Meals/Craft Services |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
SOUND EDITORIAL |
||
|
Sound Designer |
YES |
|
|
Sound Effects Editors |
YES |
|
|
Assistant Sound Effects Editors |
YES |
|
|
Outside Sound Editing Package |
YES |
Expenditures may qualify if paid to an Alabama office, branch, or division of an entity doing business in Alabama |
|
Sound Editor's Room |
YES |
|
|
Music Editor's Room |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
POST PRODUCTION SOUND |
||
|
Sound Reprints |
YES |
|
|
Re-Recording/Dubbing |
YES |
|
|
Looping/ ADR Facilities |
YES |
|
|
Foley Stages |
YES |
|
|
Foley Walkers |
YES |
|
|
Mag Stock Reprints |
YES |
|
|
Negative Raw Stock |
YES |
|
|
Optical Transfers |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
POST-PRODUCTION FILM/LAB |
||
|
Editorial Reprints |
YES |
|
|
Film to Videotape XFRS |
YES |
|
|
Work Print/Reversal Dupes |
YES |
|
|
Answer Prints |
YES |
|
|
Interpositive |
YES |
|
|
Internegative |
YES |
|
|
Composite Check Print |
YES |
|
|
TV Version |
YES |
|
|
Stock Footage |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
MUSIC |
||
|
Orchestration |
YES |
|
|
Composer |
YES |
|
|
Conductor |
YES |
|
|
Songwriters |
YES |
|
|
Coaches/Music Supervisors |
YES |
|
|
Singers |
YES |
|
|
Copyists |
YES |
|
|
Arrangers |
YES |
|
|
Pre- Score Musicians |
YES |
|
|
Underscore Musicians |
YES |
|
|
Star Vocalists |
YES |
|
|
Vocalists |
YES |
|
|
Song Purchases |
YES |
|
|
Album Mastering |
YES |
|
|
Music Editor |
YES |
|
|
Assistant Music Editor |
YES |
|
|
Rentals & Purchases |
YES |
|
|
Equipment |
YES |
|
|
Tools |
YES |
|
|
Materials/Supplies |
YES |
|
|
Travel & Living |
YES |
|
|
VISUAL EFFECTS: |
||
|
Digital Intermediate |
YES |
|
|
Film: Interpositive/Fine Grain |
YES |
|
|
Film: Prints |
YES |
|
|
Lab Processing |
YES |
|
|
MAIN & END TITLES |
||
|
Titles |
YES |
|
|
MISCELLANEOUS CHARGES |
||
|
Dolby License Fee |
NO |
|
|
DTS License Fee |
NO |
|
|
SDDS License |
NO |
|
|
MPAA Rating |
NO |
|
|
City Business License |
YES |
|
|
Auditing Fee |
YES |
Expenditures may qualify if the services are performed in Alabama |
|
Post-Production Accounting |
YES |
Expenditures may qualify if the services are performed in Alabama |
|
Legal: Production |
YES |
Expenditures may qualify if the services are performed in Alabama |
|
Payroll Service Fees |
YES |
Expenditures may qualify if the services are performed in Alabama |
|
Computer Purchases/Software |
YES |
|
|
Insurance-any |
YES |
Expenditures may qualify if purchased from an office, branch, or division of an entity doing business in Alabama |
|
Currency Exchange Fees |
NO |
|
|
Traffic /Parking Tickets/Towing |
NO |
|
|
Web/Internet Purchases |
NO |
|
|
Entertainment/Gratuities |
NO |
|
|
Wrap Party |
NO |
|
|
Loss & Damage/Liability |
NO |
|
|
Work Visa |
NO |
|
|
Completion Bond |
YES |
Expenditures may qualify if purchased from an office, branch or division of an entity doing business in Alabama; allowable percentage on |
|
Contingency |
YES |
|
|
Finance & Bank Fees |
NO |
|
Notes
Author: Department of Commerce/Alabama Film Office
Statutory Authority: Code of Ala. 1975, ยงยง 41-7A-40 through -48.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.