California Chart Of Accounts
CALIFORNIA CHART OF ACCOUNTS CALIFORNIA FILM & TELEVISION TAX CREDIT PROGRAM 2.0 CALS issued prior to July 1, 2016 INDEPENDENT PROJECTS and Relocating TV Series Revised May 2017 The chart below is intended as a helpful guide, and not an exact list of what are considered Qualified Expenditures. Qualified Expenditures are for pre-production, production, and post-production; not for development, marketing, publicity, or distribution. Qualified expenditures qualify for tax credits. In order for purchases and rentals to qualify, they must be purchased and/or rented and used in the state. In order for wages to qualify, all services must be performed in the state. Visual Effects wages and expenditures indicated with category highlighted in green qualify for Jobs Ratio bonus points. It is highly recommended that you read Budget Tagging and Tracking Tips available on the CFC website before budgeting your project. Most recent changes are highlighted in yellow. Acct # Description Tags Comments ABOVE THE LINE 101-00 STORY & RIGHTS 101-01 Story Rights - Purchase NQ 101-02 Acquisition Expenses NQ 101-06 Title Report QE 101-08 101-99 Copyright Fee Fringe Benefits NQ NQ 102-00 WRITING 102-01 Writers NQ 102-03 Editor and Consultants NQ 102-05 Research QE 102-06 Script Timing QE 102-07 Secretaries QW 102-08 Script Duplication QE 102-18 Script Clearance Research QE 102-19 Clearance Fees QE 102-20 Clearance License Fees NQ 102-25 WGA Registration Fee NQ 102-40 Materials & Supplies QE 102-45 Box Rentals – Writers NQ 102-45 Box Rentals - Staff QE QW Qualified Wages VU Visual Effects (For bonus points) If work performed in CA. QW if paid directly to qualified labor If paid to a CA company. On qualified labor only. QE Qualified Expenditures NQ Not-Qualified
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 102-00 WRITING (Cont.) 102-50 Rentals QE 102-75 Car / Mileage Allowances – Writers NQ 102-75 Car / Mileage Allowances – Staff QW 102-80 Writer Entertainment & Meals QE 102-85 Script Publication Fee (Features) NQ 102-99 Fringe Benefits QW 104-00 PRODUCER & STAFF 104-01 Producer NQ 104-02 Executive Producer NQ 104-03 Line Producer NQ 104-04 Associate Producers NQ 104-07 Producer Secretaries QW 104-08 Producer Assistants QW 104-40 Purchases and Supplies QE 104-45 Box Rentals – Producers NQ 104-45 104-47 104-47 104-50 104-80 104-90 104-95 104-99 Box Rentals – Staff Car / Mileage Allowances – Producers Car / Mileage Allowances - Staff Rentals Producer Entertainment and Meals Producer Overhead Charge Wrap Party/Crew & Cast Gifts Fringe Benefits QE NQ QW QE QE NQ NQ QW 105-00 DIRECTOR & STAFF 105-01 105-02 105-03 105-04 105-05 105-07 105-08 105-40 105-45 105-45 105-47 105-47 105-50 105-60 105-80 105-99 Director Second Unit Director Dialogue Coach, Acting Coach Choreographer Technical Advisor Director's Secretary Director's Assistant Purchases and Supplies Box Rentals – Director(s) Box Rentals – Staff Car / Mileage Allowances – Director(s) Car / Mileage Allowances – Staff Rentals Miscellaneous Director's Costs Directors' Entertainment and Meals Fringe Benefits QW Qualified Wages VU Visual Effects (For bonus points) Tags NQ NQ QW QW QW QW QW QE NQ QE NQ QW QE QE QE QW Revised Oct 24, 2016 Comments On qualified labor only. Paid to writer. On qualified labor only; see account #183. On qualified labor only. On qualified labor only. On qualified labor only; see account #183. Off camera work only. On qualified labor only. On qualified labor only. On qualified labor only; see account #183. QE Qualified Expenditures NQ Not-Qualified Page 2
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 106-00 PRINCIPAL CAST 106-01 106-03 106-09 106-15 106-20 106-21 106-40 106-45 106-47 106-47 106-50 106-55 106-60 106-65 106-80 106-99 Cast/Voices/Singers Cast Guardian Sideline Musicians Teacher/Welfare Worker Casting Director Casting Assistants Purchases and Supplies Teachers' Box Rentals Car / Mileage Allowances – Cast Car / Mileage Allowances – Staff Rentals Wardrobe Allowance, Meal Penalties Principal Cast Expenses Cast Gifts Cast Entertainment and Meals Fringe Benefits 107-00 SUPPORTING CAST 107-01 107-03 107-04 107-40 107-45 107-45 107-47 107-47 107-50 107-55 107-63 107-65 107-99 Supporting Cast/Day Players Puppet Captain Puppeteers Purchases and Supplies Box Rentals – Cast Box Rentals – Staff Car / Mileage Allowances - Cast Car / Mileage Allowances - Staff Rentals Wardrobe Allowance, Meal Penalties Loop Group Supporting Cast Gifts Fringe Benefits 108-00 STUNTS 108-01 108-02 108-03 108-09 108-10 108-40 108-42 108-43 108-45 Stunt Coordinator Stunt Performers/Doubles Stunt Riggers/Safeties Overtime Stunt Adjustments Stunt Equipment/Rigging Supplies Stunt Equipment/Rigging Rentals Safety Advisors Box Rentals QW NQ QW QW NQ QE QE QE QE 108-47 Car / Mileage Allowances QW QW Qualified Wages VU Visual Effects (For bonus points) Tags NQ QW QW QW QW QW QE QE NQ QW QE NQ QE NQ QE QW NQ QW NQ QE NQ QE NQ QW QE NQ NQ NQ QW Revised Oct 24, 2016 Comments Per diem only. Must be paid through extras voucher. For work performed in CA On qualified labor only. Itemized with proof of payment by prod. co. On qualified labor only; see account #183. Off-camera work only. On qualified labor only. On qualified labor only; see account #183. Off-camera work days only. Includes rehearsals. Off-camera work days only. Off-camera work days only. On qualified labor only. Qualified labor for off-camera work days only. QE Qualified Expenditures NQ Not-Qualified Page 3
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description Tags 108-00 STUNTS (Cont.) 108-55 108-99 Wardrobe Allowance, Meal Penalties Fringe Benefits 109-00 REHEARSALS 109-01 109-15 109-40 109-47 109-50 109-99 Non-Cast Readers Cast Stand Ins Purchases and Supplies SAG Mileage Allowance Rentals (Rehearsal Space, etc.) Fringe Benefits 110-00 ABOVE-THE-LINE TRAVEL & LIVING 110-25 Travel Day Salaries- intrastate QW 110-26 Travel Day Salaries - into and out of CA NQ 110-27 Above The Line Per Diem – Stunts QW 110-28 110-30 110-31 110-35 110-99 110-28 110-30 110-31 110-35 110-99 Above The Line Per Diem – Staff Luggage Fees Travel Agent Fees/Taxes Ground Transportation Fringe Benefits Above The Line Per Diem – Staff Luggage Fees Travel Agent Fees/Taxes Ground Transportation Fringe Benefits QW QE QE QE QW QW QE QE QE QW Revised Oct 24, 2016 Comments NQ QW On qualified labor only; see account #183. QW QW QE NQ QE QW On qualified labor only; see account #183. Intrastate travel only. Must be purchased from a CA vendor. CA hotel or corporate housing only; no private residences or Air BnB. On qualified labor only. On qualified labor; off camera days only. On qualified labor only. On qualified labor only; intrastate travel only. CA travel agency; intrastate travel only. On qualified labor only. On qualified labor only; see account #183. PRODUCTION 111-00 EXTRAS 111-01 111-02 111-03 Guild Extras Waiver/Non-Union Extras Stand-Ins QW QW QW 111-04 Special Ability Extras, Photo doubles QW 111-05 111-06 111-07 111-08 111-09 111-15 111-20 111-21 111-40 SAG Adjustments Pre-Production Interviews and Fittings Precision Drivers Dancers Sideline Musicians Teachers/Welfare Workers Extras Casting Director Extras Casting Assistant Purchases and Supplies QW QW QW QW QW QW QW QW QE QW Qualified Wages VU Visual Effects (For bonus points) Includes singers & choir, sideline musicians, dancers. Does not include upgrades to performers. If paid on an extras voucher. For CA casting duties only. For CA casting duties only. QE Qualified Expenditures NQ Not-Qualified Page 4
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 111-00 EXTRAS (Cont.) 111-45 Teachers Box Rentals QE 111-46 Atmosphere Cars QW 111-47 111-50 111-55 111-99 Car / Mileage Allowances Extras Casting Rentals Wardrobe Allowance Fringe Benefits QW QE QW QW 112-00 PRODUCTION STAFF 112-01 Production Manager QW 112-02 112-03 112-04 First Assistant Director Key Second Assistant Director Other BTL DGA Staff QW QW QW 112-05 Production Supervisor QW 112-06 112-07 112-08 112-09 112-10 112-11 112-12 112-13 112-14 112-16 112-19 112-20 112-21 Script Supervisor Production Coordinator Assistant Production Coordinator Production Secretaries Technical Advisor/Consultants/Interpreter Production Assistants Location Manager Assistant Location Manager Location Scouts Production Accountant Assistant Production Accountants Construction Accountant Payroll Accountant QW QW QW QW QW QW QW QW QW QW QW QW QW 112-35 Miscellaneous Prep/Board/Budget QW 112-40 112-45 112-47 112-50 112-75 112-99 Purchases and Supplies Box Rentals Car / Mileage Allowances Rentals On set Synchronize Subscription Fringe Benefits QE QE QW QE QE QW 114-00 ART DEPARTMENT 114-01 114-02 114-03 114-04 114-05 114-06 Production Designer Art Director Assistant Art Director Set Designers Sketch/Storyboard Artists Set Model Builders QW Qualified Wages VU Visual Effects (For bonus points) Tags Revised Oct 24, 2016 Comments If paid to qualified labor through payroll company as car allowance. On qualified labor only. On qualified labor only; see account #183. 100,000 cap (plus qualified fringe & box rental) if also receiving a producer credit. 100,000 cap (plus qualified fringe & box rental) if also receiving a producer credit. If in CA after issuance of Credit Allocation Letter. On qualified labor only; see account #183. QW QW QW QW QW QW QE Qualified Expenditures NQ Not-Qualified Page 5
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 114-00 ART DEPARTMENT (Cont.) 114-07 114-08 114-11 114-12 114-13 114-14 114-15 114-40 114-45 114-47 114-50 114-60 114-70 114-71 114-72 114-73 114-99 Art Department Coordinator Other Art Department Labor Construction Coordinator Construction Carpentry Foreman Construction Paint Foreman Grip/Labor Foreman Construction First Aid Purchases and Supplies Box Rentals Car / Mileage Allowances Rentals Loss and Damages Blue Printing Stock Units/Backings Processing Research Materials Fringe Benefits 115-00 SET CONSTRUCTION 115-01 Set Construction Labor 115-10 115-45 115-47 115-50 115-70 115-83 115-85 115-86 115-90 115-92 115-93 115-94 115-95 115-99 Set Construction Materials Purchase & Rentals Set Striking Labor Set Striking Materials Purchase and Rentals Fold and Hold Sets Box Rentals Car / Mileage Allowances Rentals Mill Costs Strike - General Miscellaneous Set Labor Lighting Platforms Backings Rentals/Purchase General Start-Up Expenses Scaffolding Rentals Greens Trash Disposal Fringe Benefits 116-00 GRIP/SET OPERATIONS 116-01 116-02 116-03 Key Grip Best Boy Grip Company Grips 115-02 115-03 115-04 QW Qualified Wages VU Visual Effects (For bonus points) Tags QW QW QW QW QW QW QW QE QE QW QE QE QE QE QE QE QW QW QE Revised Oct 24, 2016 Comments On qualified labor only; see account #183. If not detailed, maximum Set Construction Labor cost allowed is 70% labor / 30% materials. QW QE QE QE QW QE QE QE QE QE QE QE QE QE QE QW On qualified labor only; see account #183. QW QW QW QE Qualified Expenditures NQ Not-Qualified Page 6
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 116-00 GRIP/SET OPERATIONS (Cont.) 116-04 116-05 116-07 116-08 116-09 116-10 116-11 116-12 116-15 116-17 116-40 116-45 116-47 116-50 116-51 116-52 116-53 116-60 116-99 Dolly Grips Crane Grips Additional Grip Labor Rigging and Striking Grips Stand By Painters Greensperson Craft Service Stand By Carpenters Set First Aid Set Watchperson / Security Purchases and Supplies Box Rentals Car / Mileage Allowances Rentals Grip Package Additional Equipment Rigging Package Loss and Damages Fringe Benefits 118-00 CAMERA 118-01 118-02 118-03 118-04 118-05 118-06 118-07 118-08 118-09 118-40 118-41 118-45 118-47 118-50 118-51 118-60 118-99 Director of Photography Camera Operator First Assistant Camera Operator Second Assistant Camera Operator Loaders Still Photographer Additional Camera Crew (includes D.I.T.) Steadicam Operator Steadicam Assistant Purchases and Supplies Helmet Camera Purchase Box Rentals Car / Mileage Allowances Rentals Camera Package Loss and Damages Fringe Benefits 119-00 PRODUCTION SOUND 119-01 119-02 119-03 119-04 Mixer Boom Operator Cablepersons Special Boom Operator QW Qualified Wages VU Visual Effects (For bonus points) Tags QW QW QW QW QW QW QW QW QW QE QE QE QW QE QE QE QE QE QW QW QW QW QW QW QW QW QW QW QE QE QE QW QE QE QE QW Revised Oct 24, 2016 Comments QW if paid directly to the individual. On qualified labor only; see account #183. Subject to digital asset reduction. On qualified labor only; see account #183. QW QW QW QW QE Qualified Expenditures NQ Not-Qualified Page 7
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 119-00 PRODUCTION SOUND (Cont.) 119-05 119-06 119-07 119-40 119-45 119-47 119-50 119-51 119-52 119-60 119-99 Audio Playback Operator Audio Playback Assistant Additional Audio Crew Purchases and Supplies Box Rentals Car / Mileage Allowances Rentals Walkie Talkies Sound Package Loss and Damages Fringe Benefits 120-00 ELECTRICAL/SET LIGHTING 120-01 120-02 120-03 120-04 120-05 120-07 120-08 120-09 120-12 120-13 120-40 120-41 120-45 120-47 120-50 120-51 120-52 120-53 120-54 120-55 120-56 120-60 120-99 Gaffer/Chief Lighting Technician Best Boy Electrician Lamp Operators Generator Operator and Assistants Electrician Local 40 Additional Lamp Operators Rigging and Striking Electricians Special Equipment Operator Electric Current Tie-Ins Current Purchases and Supplies Globes, Gels and Carbons Box Rentals Car / Mileage Allowances Rentals Electric Package Stage Package Rigging Package Specialty Lighting Generator Rentals Cable Package Loss and Damages Fringe Benefits 121-00 SPECIAL EFFECTS 121-01 121-02 121-03 121-07 121-08 SPFX Coordinator SPFX Foreman SPFX Assistants Additional SPFX Labor SPFX Rigging and Striking QW Qualified Wages VU Visual Effects (For bonus points) Tags Revised Oct 24, 2016 Comments QW QW QW QE QE QW QE QE QE QE QW On qualified labor only; see account #183. QW QW QW QW QW QW QW QW QE QE QE QE QE QW QE QE QE QE QE QE QE QE QW On qualified labor only; see account #183. QW QW QW QW QW QE Qualified Expenditures NQ Not-Qualified Page 8
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 121-00 SPECIAL EFFECTS (Cont.) 121-40 121-45 121-47 121-50 121-60 121-99 SPFX Manufacturing - Labor and Materials Purchases and Supplies Box Rentals Car / Mileage Allowances Rentals Loss and Damages Fringe Benefits 122-00 CREATURE/MECHANICAL EFFECTS 122-01 122-02 122-03 122-07 122-08 122-09 122-09 122-40 122-45 122-47 122-50 122-60 122-99 C/M Effects Coordinator C/M Effects Foreman C/M Effects Assistants Additional C/M Effects Labor C/M Rigging and Striking C/M Manufacturing - Labor C/M Manufacturing Materials Purchases and Supplies Box Rentals Car / Mileage Allowances Rentals Loss and Damages Fringe Benefits 123-00 SET DRESSING 123-01 123-02 123-03 123-04 123-05 123-06 123-09 123-10 123-11 123-40 123-41 123-45 123-47 123-50 123-60 123-99 Set Decorator On Set Dressers Leadperson Buyers Swing Gang Additional Swing Labor Set Dressing Manufacturing/Labor Electrical Fixture Manufacturing/Labor Set Dressing – Electronic Purchases Purchases and Supplies Drapery/Carpet Box Rentals Car / Mileage Allowances Rentals Loss and Damages Fringe Benefits 121-09 QW Qualified Wages VU Visual Effects (For bonus points) Tags Revised Oct 24, 2016 Comments QE QE QE QW QE QE QW On qualified labor only; see account #183. QW QW QW QW QW QW QE QE QE QW QE QE QW On qualified labor only; see account #183. QW QW QW QW QW QW QW QW QE QE QE QE QW QE QE QW Subject to digital asset reduction. On qualified labor only; see account #183. QE Qualified Expenditures NQ Not-Qualified Page 9
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 124-00 ANIMALS & HANDLERS 124-01 124-02 124-03 124-04 124-05 124-06 124-07 124-40 124-41 124-45 124-47 124-50 124-51 124-55 124-60 124-99 Head Wrangler/Gang Boss Wranglers Ramrods Wild Animal Trainer/Handler Domestic Animal Trainer/Handler Veterinarian Additional Trainers/Handlers Purchases and Supplies Animal Purchases Box Rentals Car / Mileage Allowances Rentals Animal Rentals Animal Transportation, Feeding & Stabling Loss and Damages Fringe Benefits 125-00 WARDROBE 125-01 125-02 125-03 125-04 125-05 125-06 125-07 125-08 125-09 125-10 125-15 125-19 125-20 125-40 125-41 125-45 125-47 125-51 125-52 125-60 125-99 Costume Designers Assistant Costume Designer Costume Supervisor Key Costumers Costumers Wardrobe Assistants Costume Sketch Artist Additional Wardrobe Assistants Seamstress/Tailor Manufacturing Labor Outside Alterations Restocking Fee Wardrobe Cleaning and Dyeing Purchases and Supplies Washing Machine & Dryer Box Rentals Car / Mileage Allowances Wardrobe Rentals Shop Rentals Loss and Damages Fringe Benefits QW Qualified Wages VU Visual Effects (For bonus points) Tags QW QW QW QW QW QW QW QE QE QE QW QE QE QE QE QW QW QW QW QW QW QW QW QW QW QW QE QE QE QE QE QE QW QE QE QE QW Revised Oct 24, 2016 Comments If paid directly; otherwise QE. Transportation within CA. On qualified labor only; see account #183. QE if paid to outside vendor. On qualified labor only; see account #183. QE Qualified Expenditures NQ Not-Qualified Page 10
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 127-00 MAKEUP & HAIRDRESSING 127-01 127-02 127-05 127-07 127-11 127-12 127-17 127-21 127-22 127-27 127-40 127-41 127-45 127-47 127-50 127-60 127-99 Key Makeup Artists Makeup Artists Body Makeup Artists Additional Makeup Artists Key Hairstylists Hairstylists Additional Hairstylists Key Prosthetic Makeup Artist Prosthetic Makeup Artist Additional Prosthetic Makeup Artists Purchases and Supplies Wigs Purchase/Rentals Box Rentals Car / Mileage Allowances Rentals Loss and Damages Fringe Benefits 128-00 VIDEO PLAYBACK AND ASSIST 128-01 128-03 128-04 128-07 128-40 128-41 128-45 128-47 128-50 128-51 128-60 128-99 Video Assist Operator Playback Operator Playback Assistant Miscellaneous Video Labor Purchases and Supplies Video Transfers Box Rentals Car / Mileage Allowances Rentals Video Assist Package Loss and Damages Fringe Benefits 131-00 PROPERTY DEPARTMENT 131-01 131-02 131-03 131-05 131-07 131-08 131-09 131-09 131-40 131-42 Propmaster Assistant Propmaster Second Assistant Propmaster Weapons Handler Additional Property Persons Food Stylist Prop Manufacturing Labor Prop Manufacturing Materials Purchases and Supplies Props – Electronic QW Qualified Wages VU Visual Effects (For bonus points) Tags QW QW QW QW QW QW QW QW QW QW QE QE QE QW QE QE QW QW QW QW QW QE QE QE QW QE QE QE QW QW QW QW QW QW QW QW QE QE QE Revised Oct 24, 2016 Comments If paid directly; otherwise QE. On qualified labor only; see account #183. If paid directly; otherwise QE. On qualified labor only; see account #183. Labor must be in CA; QE if not paid directly. Subject to digital asset reduction. QE Qualified Expenditures NQ Not-Qualified Page 11
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 131-00 PROPERTY DEPARTMENT (Cont.) 131-45 131-47 131-50 131-60 131-99 Box Rentals Car / Mileage Allowances Rentals Loss and Damages Fringe Benefits 135-00 ACTION PROPS AND PICTURE VEHICLES 135-01 135-02 135-05 135-09 135-40 135-41 135-42 135-43 135-45 135-47 135-50 135-51 135-52 135-53 135-54 135-60 135-61 135-99 Picture Vehicle Coordinator Assistant Picture Vehicle Coordinator Mechanic/Automobile Service Person Vehicle Prop Manufacture Automobile Purchases and Supplies Aircraft Purchases and Supplies Boat/Watercraft Purchases and Supplies Train/Railroad Purchases and Supplies Stage Coach / Wagon Purchases & Supplies Box Rentals Car / Mileage Allowances Automobile Rentals Aircraft Rentals Boat/Watercraft Rentals Train/Railroad Rentals Misc. Rentals Loss and Damages Vehicle Repair/Restoration/Maintenance Fringe Benefits 140-00 PRODUCTION MEDIA, STOCK & LAB 140-17 Raw Stock QE 140-18 140-19 QE QE 140-22 140-32 140-40 140-63 140-65 140-66 Negative Developing Printing Daily Film to Media Transfers/Conversions HD-Cam Videotape/Hard Drives/Digital Cards Raid Drives Sound Transfers Polaroid Still Film/HD Stills Expense 141-00 SECOND UNIT 141-## All Categories 135-44 140-20 QW Qualified Wages VU Visual Effects (For bonus points) Tags QE QW QE QE QW Revised Oct 24, 2016 Comments On qualified labor only; see account #183. QW QW QW QW QE QE QE QE QE QE QW QE QE QE QE QE QE QE QW On qualified labor only; see account #183. Deduct rebates, including studio usage rebates. QE QE QE QE QE QE QE Same as 1st Unit Subject to digital asset reduction. Not subject to asset reduction. Only for production purposes - not publicity. Uplifts for PP Das wages and spend also apply to 2nd Unit. QE Qualified Expenditures NQ Not-Qualified Page 12
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 142-00 ADDITIONAL UNITS 142-## All Categories 144-00 TESTS 144-## All Categories 147-00 TRANSPORTATION 147-01 147-02 147-03 147-04 147-## 147-## 147-40 147-41 147-42 147-43 147-44 147-45 147-46 147-47 147-48 147-49 147-50 147-60 147-99 Transportation Coordinator Transportation Captain Transportation Co-Captain Dispatcher Drivers Vehicles, Equipment Gasoline & Oil Maintenance & Supplies Permits/Tolls/Parking/Etc. Traffic and Parking Fines Messengers Driver Meal Allowances Limousines & Taxis Car / Mileage Allowances Self-Drive Vehicle Rentals Drop Loads D.O.T. Filings Loss and Damages Fringe Benefits 150-00 LOCATION AND OFFICE EXPENSES 150-01 Survey Costs - Air Fares QE 150-02 150-03 150-04 150-10 150-11 150-19 150-31 Survey Costs – Housing Survey Costs - Per Diems Travel Agency Fees & Taxes Fire Safety Officers/Police Security Caterers Labor Production Office Rent QE QW QE QE QE QW QE 150-32 Location Office Furniture & Equip. Rentals QE 150-33 150-40 150-41 Office Phones & Communication Equip. Rentals Production Office Supplies Shipping and Postage QW Qualified Wages VU Visual Effects (For bonus points) Tags Revised Oct 24, 2016 Comments Same as 1st Unit Uplifts for PP Das wages and spend also apply to 2nd Unit. Same as 1st Unit Uplifts for PP Das wages and spend also apply to 2nd Unit. QW QW QW QW QW QE QE QE QE NQ QE QW QE QW QE QE QE QE QW Within CA. Within CA for qualified labor only. Intrastate. On qualified labor only; see account #183. Intrastate travel only. Must be purchased from a CA vendor. No private residences or Air BnB. On qualified labor only. On intrastate travel only; CA Agency. QW if paid directly to the individual. QW if paid directly to the individual. Asset reduction only pertains to purchases – not rentals. QE QE QE Intrastate shipping only. Within CA. QE Qualified Expenditures NQ Not-Qualified Page 13
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 150-00 LOCATION AND OFFICE EXPENSES (Cont.) 150-42 150-47 150-48 150-49 150-50 150-51 150-52 150-53 150-54 150-55 150-56 150-57 150-60 150-63 150-65 150-75 150-80 Other Location Expenses Car / Mileage Allowances Police Motorcycles Wrap Party Expenses Location Site Rentals Donations for Use of Location Crew Work Space Rentals Storage Space Rentals Location Permits Relocation Fees for site usage Office Parking Location Gratuities Location Site Restoration Air Conditioning & Heating Rentals Portable Restroom Facilities Trash Bins & Trash Removal Below The Line Meals QE QW QW NQ QE QE QE QE QE QE QE QE QE QE QE QE QE QW if paid directly to the individual. If not paid directly to the individual, QE. 150-99 Fringe Benefits QW On qualified labor only; see account #183 155-00 BELOW-THE-LINE TRAVEL & LIVING 155-01 Below the Line Airfares QE 155-02 Below the Line Housing QE 155-03 155-04 Below the Line Per Diem Travel Agent Fees/Taxes QW QE 155-10 Travel Day Salaries - intrastate QW 155-12 155-13 155-75 Travel Day Salaries - into and out of CA Luggage Fees Publicity Travel Expenses NQ QE NQ Intrastate travel only. 155-99 Fringe Benefits QW On qualified labor only; see Acct 183. 159-00 STAGE AND BACKLOT CHARGES 159-02 159-03 159-04 159-10 159-43 159-50 159-51 159-52 159-60 159-63 First Aid/Nurse Fire Safety Officers Security Utilities Crew Parking Stage/Backlot Rentals Crew Working Space Rentals Storage Space Rentals Repairs and Restoration Air Conditioning & Heating Rentals QW Qualified Wages VU Visual Effects (For bonus points) Tags Revised Oct 24, 2016 QW QW QW QE QE QE QE QE QE QE Comments Executed location agreement required. QW if paid direct through payroll. Intrastate travel only. Must be purchased from a CA vendor. Hotel, Motel, and Corporate Housing within the state. No private residences or Air BnB. On qualified labor only. CA Travel Agency; intrastate travel only. On qualified labor only. If paid to third party vendor then it is QE. QE Qualified Expenditures NQ Not-Qualified Page 14
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 159-00 STAGE AND BACKLOT CHARGES (Cont.) 159-65 Trash Bins & Trash Removal QE 159-99 Fringe Benefits QW 183-00 FRINGE BENEFITS 183-01 183-02 183-03 183-04 183-05 183-06 183-07 183-08 183-09 183-10 FUI - Unemployment Insurance FICA - Social Security FICA - Medicare FUTA CA Solvency Tax CA Care Medical CA State Unemployment Insurance CA Worker's Compensation Vacation Accrual Vacation Paid Holiday Accrual (if not budgeted separately) Holiday Paid Sick Pay Accrual Sick Pay Paid Crew Union PH&W Teamster Union PH&W DGA PH&W SAG Extras PH&W 183-11 183-12 183-13 183-14 183-15 183-16 183-17 183-18 Tags NQ NQ NQ NQ NQ QE QW QW NQ QW Revised Oct 24, 2016 Comments On qualified labor only; see account #183. On qualified labor only. On qualified labor only. NQ QW NQ QW QW QW QW QW 183-19 Extras Casting Fee (do not include with handling fees) 183-20 C.S.A.C.S – Contract Services Administration Trust Fund – Editors Union QW 183-24 Above the Line Handling Fees QW On qualified labor only. On qualified labor only. On qualified labor only. QE On qualified labor only. POST PRODUCTION 361-00 PICTURE EDITORIAL 361-01 361-02 361-03 361-04 361-05 361-06 361-07 Picture Editor First Assistant Picture Editor Second Assistant Editor Third Assistant Editor Apprentice Editors Editorial Production Assistants Additional Editorial Staff Animation Quick Time Editor & Animation Editor 361-08 QW Qualified Wages VU Visual Effects (For bonus points) QW QW QW QW QW QW QW Work must be performed in CA. QW QE Qualified Expenditures NQ Not-Qualified Page 15
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 361-00 PICTURE EDITORIAL (Cont.) 361-09 Post Supervisor QW 361-10 Librarian QW 361-12 361-17 361-21 361-40 361-42 361-45 361-47 361-48 361-50 361-51 361-56 361-60 361-64 361-80 Coding Negative Cutting Animation Projection Purchases Purchases – Raid Drive Box Rentals Car / Mileage Allowance Messengers Rentals Editing Room Rentals Equipment Shipping Editing Equipment Repairs Courier Charges Editorial Meals & Craft Service QE QE QE QE QE QE QW QE QE QE QE QE QE QE 361-99 Fringe Benefits 362-00 SOUND EDITORIAL 362-01 362-02 362-03 362-04 362-05 Sound Designer Sound Effects Editors Assistant Sound Effects Editors Apprentice Sound Effects Editors Additional Sound Effects Editors QE QE QE QE QE 362-06 Additional Assistant Sound Effects Editors QE 362-07 362-08 362-09 362-10 362-11 362-15 362-40 362-45 362-47 362-50 362-51 362-62 362-63 362-64 Animation Quick Time Sound Editor ADR Editor Assistant ADR Editor Additional ADR Editors M & E Editing Outside Contractor Sound Package Purchases Box Rentals Messengers Equipment Rentals Studio Rentals Temp Dub: Labor Temp Dub 3:1 Transfer Stereo Dub Transfer QE QE QE QE QE QE QE QE QE QE QE QE QE QE QW Qualified Wages VU Visual Effects (For bonus points) Tags QW Revised Oct 24, 2016 Comments Work must be performed in CA; 100,000 cap (plus fringe and box rental), if also receiving a producer credit Work must be performed in CA. QE if not paid directly to individual. Not subject to digital asset reduction. Work must be performed in CA Within CA only. Within CA only. On qualified labor only; see account #183. QW if paid directly to the individual. Studio must be located in CA. QW if paid directly to the individual. QE Qualified Expenditures NQ Not-Qualified Page 16
California Film Commission - Qualified Expenditure Chart Indies& Relocating Series – CALS issued prior to 07-01-16 Acct # Description 362-00 SOUND EDITORIAL (Cont.) 362-80 Field Recordist QE QW if paid directly to the individual. 362-99 Fringe Benefits QW On qualified labor only; see account #183. 363-00 POST PRODUCTION SOUND 363-01 363-05 363-08 363-15 363-16 363-20 363-23 363-24 363-25 363-26 363-30 363-31 363-40 363-44 363-47 Sound Reprints Re-recording/Dubbing Looping & ADR Facility Foley Stages Foley Walkers Records and Supplies Vocal Mix Downs Mag Transfers Music T
112-14 Location Scouts QW 112-16 Production Accountant QW 112-19 Assistant Production Accountants QW 112-20 Construction Accountant QW 112-21 Payroll Accountant QW 112-35 Miscellaneous Prep/Board/Budget QW If in CA after issuance of Credit Allocation Letter. 112-40 Purchases and Supplies QE .
chart of accounts from a legacy system. You first need to create a new company database with a user-defined chart of accounts. You can also use DTW to add accounts to an existing chart of accounts, including a chart of accounts based on the default localization template. Use
For more information, see Help Contents Chart of accounts. Goal: Learn about the chart of accounts, and how to add an account and a department in Ajera. Setting up the chart of accounts and departments In this quick lesson Step 1: Open the chart of accounts 2 Step 2: Create a new account 3 Step 3: P
existing chart, you can select from a variety of chart types (such as a column chart or a pie chart) and their subtypes (such as a stacked column chart or a pie in 3-D chart). You can also create a combination chart by using more than one chart type in your chart. The image is an example of a combination chart
accounts or if you are making significant changes to your current chart of accounts. Option 2: Import a previous chart of accounts To import an existing COA, map your QuickBooks chart of accounts to your new chart of accounts in Aplos using our preformatted Excel template. For faster entr
Which of the following chart is drawn Machine vs time? a) Man machine chart b) The load chart c) The progress chart d) Curve chart (Ans: option b) 11. Gantt chart is mostly used for a) Routing b) Scheduling c) Follow up d) Inspection and quality control (Ans: option b) 12. Key to chart is provided in a) Man machine chart b) The load chart
With the QuickBooks KeyPay online integration, once you import your chart of accounts the journals will be exported directly to QuickBooks each time you finalise a pay run. To set up the Chart of Accounts: Click on "Chart Of Accounts" "Import Accounts": You will then be redirected to your available accounts:
Mar 01, 2010 · 3-1-7 You have 3 options for defining a Chart of Accounts: xThe first option is selecting a pre-defined Chart of Accounts template. This option could be suitable for a standard company, especially a new company without a legacy chart of accounts. Note that once you have started to wor
The chart of accounts is where all financial transactions that take place in the university are recorded. All financial aspects of university account management are dependent on the chart of accounts (C -FOAP). Below are the accounting elements that define the Banner Chart of Accounts.
