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PDF Editor FAQ

What is it like to be an accountant in the entertainment industry?

Television Production Accounting6 AM: After picking up some coffee from craft services, my day starts with an angry call from our wardrobe supervisor telling us that the department store is refusing to let the show pull merchandise, even though our parent studio set up our accounts last week.7 AM: I spend an hour hunting down the receipt for a $2.15 gas purchase from our locations department a month ago.8 AM: One of the cast members stops by to pick up his pay check early. He's friends with the executive producer so we release it to him.9 AM: I get an email from the maker of our animal costumes, threatening that if funds were not wired yesterday, he will stop working on them and they won't be ready in time for principal photography to start. Of course the funds were not wired yesterday, because he filled out his tax forms incorrectly.10 AM: I get an angry voicemail from the agent of the cast member who picked up his check. The agent is furious that I entrusted him with the check before the agent could take his fee off the top. The cast member has already spent the money at the casino.11 AM: I enter some invoices for payment, until our accounting program goes offline. (We use a specially-designed system just for film/TV accounting. It works great. No bugs, whatsoever.)4 PM: I send a cost report to our tax department, so they can update their projection of the tax credit we'll be receiving.5 PM: I reconcile some purchasing card receipts, and marvel at how little people tip even though it's not their money.6 PM: Finally, I file everything away and go home.======Motion Picture Tax Accounting5 AM: I had to come in early today to call the film commission in the canary islands to confirm that the recently completed audit will be pushed through in a timely fashion.6 AM: In tax, we have a really old coffee machine and really cheap beans, so I run onto the lot to pick up some coffee at the commissary.7 AM: I spend some time drafting a reply to a notice from the City of Los Angeles, claiming we owe $80,000 for not properly registering with the city in 2011. I tell them that we don't owe $80,000, citing some obscure statute in the city tax code.8 AM: I spend the next 5 hours converting a cost report from our production accountant (see above) from PDF to excel and cleaning it up. It doesn't convert perfectly, but it will do. I curse our specially-designed production accounting software for not being able to output into excel.3 PM: I spend 2 hours researching locations that could look like Mars and that also offer a tax incentive for filming. Jordan looks good.5 PM: I head out to a dinner we were invited to by the Film Commissioner of a small Midwestern state that wants to woo us into filming there. She makes us pay.8 PM: I rush back to the office to finish working on a quarterly timing report that I send out to the finance group, basically telling them when we'll actually get the tax credit money back from the various states and countries.======Studio Finance9 AM: I start my day with coffee from the Starbucks machine in our kitchen, along with a bowl of oatmeal and fresh fruit.10 AM: I get a pleasant voicemail from the agent of one of our writers, asking if we've remitted funds for their term deal yet. Apparently, they really need this month's $39,000 or they'll be living on the street.11 AM: I reread a recently renewed deal memo, trying to figure out why this producer gets paid $555,000 a month for his term deal, when he hasn't come up with a new idea in 40 years.12 PM: I pop down to the commissary, because I heard they're giving away samples of that new Ben & Jerry's Ice Cream inspired by one of our shows.1 PM: I spend a half hour imagining what the pilot for the "Untitled Improvised Dickens Project" will look like once it's finished.2 PM: I take the golf cart to our cashier's office, because apparently the world will explode if we don't get an option payment messengered to the agency before 2pm. I wave at the guests on the tram as I pass. On the way back, I stop by my old office in the trailers and say hello.3 PM: I thank the tax department for sending over the quarterly incentive tracking report, which tells me when I'll actually get the money back from the various states and countries we're filming in. I ask them why the animal-suit-maker's tax forms were invalid.4 PM: I call the department store to find out why they wouldn't let the wardrobe supervisor on our new pilot pull this morning. They appreciate our business and apologize profusely.5 PM: I leave early. Life is good.======DEFINITIONSCraft Services: Heavily regulated and monitored food provided for the cast and crew on a film set.Wardrobe: Clothing worn by cast on camera. "Pulled" from departments stores. Usually returned. Sometimes kept in storage.Parent Studio: Corporation that is funding the production.Executive Producer / EP: Friend to a surprising number of cast/crew members, apparently. Be careful, you never know who might have gone to high school with them.Locations Department: People who scout and secure locations for filming. Great photographers.Agent: Another word for vampire.Wire: The most inconvenient way to pay someone. Used primarily in the old west.Tax Forms: Always completed incorrectly, and that's our fault.Specially-designed Production Accounting Software (Examples): Entertainment Partners Vista 5, Cast and Crew PSL3, Ease Accounting. Free training is available at their Burbank offices!Cost Report: Report detailing all of the things we've spent money on this week.Tax Credit / Tax Incentive: A rebate that is offered by local, state, and national governments for film productions. The amount you can get varies by location, with some offering considerable tax advantages (Louisiana, Canada, Hungary) and some being a pain in the ass (Massachusetts, California, Spain). Ostensibly, the local economy is being heavily stimulated and we're creating jobs. For the most part, I believe that is true.Purchasing Cards: Instead of requesting petty cash, certain crew members can charge things for their department.Film Commission: The government organization put in place to help promote filming in a given location. They are mostly found at the State and National level. They audit the books to make sure we are actually stimulating the economies. In charge is a Commissioner.Coffee: An important part of my morning.Commissary: On-lot cafeteria. Super fancy, usually.Jordan: A small country in Asia that kinda looks like Mars. Ridley Scott agrees.Deal Memo: A short summary of a long-form talent contract, that is usually used to make payments to talent.Term Deal: A yearly deal where the studio pays for the "right of first refusal". Basically, if you come up with an idea, you have to pitch it to us first. If we don't like the idea, you can take it out on the town. Term deals range from as low as $4,000 a month to as high as $600,000 a month. Some deals also contain other perks (such as food, water, housing, employees).Pilot: Initial episode of a show. Made to see if the executives will like it and want to pick it up for a whole season.Golf Cart: Fun to drive. Easy to crash.

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