Homeframe — GA Tax Credit
Every line behind the three figures on the tax credit page. On the left, what a season costs through a production company at industry rate, which is the number the credit is calculated against. On the right, what it costs the way we make it.
Cost through Motiontellers Production Company
| Item | RATE | DAYS / UNITS | EPISODE COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| Producer | 750 | 1 | 750 | 12 | $9,000 |
| Research / Scripting | 500 | 3 | 1500 | 12 | $18,000 |
| Director | 1500 | 1 | 1500 | 12 | $18,000 |
| Casting Director | 1000 | 1 | 1000 | 12 | $12,000 |
| Location Fees | 1500 | 1 | 1500 | 12 | $18,000 |
| Total | $6,250 | Total / 12 Eps | $75,000 |
| Item | RATE | DAYS / UNITS | COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| Producer | 750 | 1 | 750 | 12 | $9,000 |
| Director | 1500 | 1 | 1500 | 12 | $18,000 |
| 1st AD | 600 | 1 | 600 | 12 | $7,200 |
| Production Assistant | 250 | 1 | 250 | 12 | $3,000 |
| Script Supervisor | 500 | 1 | 500 | 12 | $6,000 |
| Camera, Lighting, Audio Equipment | 1500 | 1 | 1500 | 12 | $18,000 |
| DP | 1250 | 1 | 1250 | 12 | $15,000 |
| Camera Operator | 650 | 1 | 650 | 12 | $7,800 |
| Gaffer | 600 | 1 | 600 | 12 | $7,200 |
| Grip | 400 | 1 | 400 | 12 | $4,800 |
| Camera Assistant | 500 | 1 | 500 | 12 | $6,000 |
| Audio Operator | 750 | 1 | 750 | 12 | $9,000 |
| Art Director/Set Design | 750 | 2 | 1500 | 12 | $18,000 |
| Hair/Make-up Artist | 500 | 1 | 500 | 12 | $6,000 |
| Wardrobe | 500 | 1 | 500 | 12 | $6,000 |
| Craft Services | 250 | 1 | 250 | 12 | $3,000 |
| On Camera Talent | 1250 | 1 | 1250 | 12 | $15,000 |
| Agency Fee | 20% | 1 | 250 | 12 | $3,000 |
| Total | $13,500 | Total / 12 Eps | $162,000 |
| Item | RATE | DAYS / UNITS | COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| Post Supervisor | 1000 | 4 | 4000 | 12 | $48,000 |
| Lead Editor | 750 | 4 | 3000 | 12 | $36,000 |
| Assistant Editor | 500 | 2 | 1500 | 12 | $18,000 |
| Color Correction | 750 | 1 | 750 | 12 | $9,000 |
| Sound Design | 750 | 1 | 750 | 12 | $9,000 |
| Music Supervisor | 500 | 1 | 500 | 12 | $6,000 |
| Final Audio Mix | 750 | 1 | 750 | 12 | $9,000 |
| Animation | 1250 | 3 | 3750 | 12 | $45,000 |
| Motion Graphics | 750 | 2 | 1500 | 12 | $18,000 |
| Stock Footage | 250 | 1 | 500 | 12 | $6,000 |
| Music Licensing | 250 | - | $250 | 12 | $3,000 |
| Total | $17,250 | Total / 12 Eps | $207,000 |
| Item | RATE | DAYS / UNITS | COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| Insurance | 400 | - | 400 | 12 | $4,800 |
| Prod Meals | 250 | - | 250 | 12 | $3,000 |
| Miscellaneous | 150 | - | 150 | 12 | $1,800 |
| Total | $800 | Total / 12 Eps | $9,600 |
| COST / EPISODE | # of Eps | TOTAL COST / 12 Eps |
|---|---|---|
| $37,800 | 12 | $453,600 |
| COST / EPISODE | # of Eps | TOTAL COST / 48 Eps |
|---|---|---|
| $37,800 | 48 | $1,814,400 |
4 SHOWS (48 episodes) in 12 months
30% Tax Credit$544,320
The same slate, made the way we make it
| Item | RATE | DAYS / UNITS | EPISODE COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| Producer / director / showrunner | 2500 | 1 | 2500 | 12 | $30,000 |
| Writing - Research, scripting, worksheet printouts | 1000 | 1 | 1000 | 12 | $12,000 |
| Total | $3,500 | Total / 12 Eps | $42,000 |
| Item | RATE | DAYS / UNITS | COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| DP / Camera Op | 1000 | 1 | 1000 | 12 | $12,000 |
| Gaffer / Grip | 650 | 1 | 650 | 12 | $7,800 |
| Audio Operator / Mix | 750 | 1 | 750 | 12 | $9,000 |
| Art Director/Set Design/ Props | 500 | 1 | 500 | 12 | $6,000 |
| Camera, Lighting, Audio Equipment | 400 | 1 | 400 | 12 | $4,800 |
| On Camera Talent | 1000 | 1 | 1000 | 12 | $12,000 |
| Total | $4,300 | Total / 12 Eps | $51,600 |
| Item | RATE | DAYS / UNITS | COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| Post Editing Team | 4000 | 1 | 4000 | 12 | $48,000 |
| VFX/Animation/Motion GFX | 1500 | 1 | 1500 | 12 | $18,000 |
| Color / Sound / Music / Mix | 750 | 1 | 750 | 12 | $9,000 |
| Total | $6,250 | Total / 12 Eps | $75,000 |
| Item | RATE | DAYS / UNITS | COST | # of EPISODES | SEASON COST |
|---|---|---|---|---|---|
| Prod Day Expenses / Admin / Crew Meals | 200 | 1 | 200 | 12 | $2,400 |
| Total | $200 | Total / 12 Eps | $2,400 |
| COST / EPISODE | # of Eps | TOTAL COST / 12 Eps |
|---|---|---|
| $14,250 | 12 | $171,000 |
| COST / EPISODE | # of Eps | TOTAL COST / 48 Eps |
|---|---|---|
| $14,250 | 48 | $684,000 |
4 SHOWS (48 episodes) in 12 months