Entertainment & Production Accounting Glossary

All the production accounting lingo, minus the confusion. This glossary breaks down the acronyms and jargon you hear every day. You can stay in the know from pre‑production to wrap.

1099

A 1099 is an IRS form used to report taxable income paid to independent contractors and vendors, rather than employees (who receive W-2s). Businesses must file 1099s for qualifying payments made during the tax year, using information gathered from a vendor’s W-9. In production, the most common forms are the 1099-NEC for non-employee service payments (such as a composer not on payroll) and the 1099-MISC for items like box rentals, licensing fees, and legal payments.

24 Hour Clock

A 24-hour payroll clock is a continuous timekeeping system that makes calculating work hours easier. Like military time, afternoon and evening hours are expressed as numbers past 12 (for example, 2 PM becomes 14). In production, this clock continues past 24 when a crew works overnight—so 1 AM becomes 25, 2 AM becomes 26, and so on—allowing a shift such as 3 PM to 2 AM to be recorded simply as 15 to 26. Payroll also converts minutes into tenths of an hour to create a consistent, easy-to-calculate standard. Each tenth equals six minutes: 1–6 minutes rounds to .1, 7–12 to .2, and so on, with 55–60 minutes rounding up to the next hour. This system is widely used in production payroll and is required under many union contracts.

Above the Line “ATL”

Above the Line refers to the major creative costs in a production budget—writers, directors, producers, principal cast, and script costs. These expenses are usually negotiated early and set as fixed amounts, so they don’t change with the production schedule. ATL costs appear at the top of a budget and are separated from Below the Line (BTL) and other categories to help studios track spending and compare projects. Because ATL expenses are fixed, productions with high ATL costs have less budget flexibility and often face tighter timelines to turn a profit. While principal talent is ATL, background actors are technically BTL since their costs vary with the schedule, though some budgets still list them under ATL.

Accounts Payable

Accounts Payable (AP) refers to the money a production owes to vendors, crew members, or other entities for goods and services received. This includes payments for invoices, check requests, physical checks, wire transfers, and ACH payments. In production accounting, the Accounts Payable process ensures that all payments are properly recorded and distributed. This includes handling purchase cards (P-cards), tracking outstanding balances, and managing payments to ensure vendors and crew members are compensated on time. AP is the opposite of Accounts Receivable (AR)—while AR tracks money owed to the production, AP tracks money owed by the production.

Accounts Receivable

Accounts Receivable (AR) is money the production expects to receive later. It represents incoming funds—such as reimbursements, vendor credits, or deposits returned at wrap—and does not count as a production cost. Examples include a crew member reimbursing FedEx charges, a studio covering a photographer’s fees, or a vendor refunding an overpayment. In production accounting, AR tracks incoming money, while Accounts Payable (AP) handles outgoing payments.

Accrual

Accrual means recording costs or earnings when they are incurred, not when the cash actually moves. In production, items like holiday pay or sick leave are accrued regularly and paid later. Accruals ensure expenses fall into the correct time period, giving a more accurate financial picture than cash-basis accounting.

Actualize

To actualize a budget is to release or remove extra funds sitting in a budget line once you know they won’t be needed. Accountants compare actual costs and committed costs to see whether ETC funds can be reduced. Most actualizing happens during cost reporting and again at wrap, when all unused ETC money is cleared out.

Actuals to Date

“Actuals to date” is the total of all real, processed expenses—checks, P-cards, and payroll—that have been fully posted in the accounting system. It does not include anything still pending, such as unprocessed POs, P-cards, or invoices.

Additional Dialogue Replacement “ADR”

ADR is audio recorded in a studio to replace or improve dialogue that was unusable or unclear during filming.

Advance

An advance is money given to a crew member before it is technically earned. This can include petty cash advances (which must be repaid with receipts or cash) or per diem advances (which crew keep but are paid ahead of time). Advances sit in trial balance accounts and are cleared once the related expenses are submitted.

Agreement – Area Standards Agreement “ASA”

The collective bargaining agreement between IATSE and producers covering most of the U.S. outside Los Angeles and the New York tri-state area. It also includes Chicago.

Agreement – Basic Agreement

The IATSE contract with the AMPTP covering wages and working conditions for Los Angeles–based IATSE crew. It “travels” with crew hired outside LA as distant hires.

Agreement – Low Budget Theatrical Agreement

An IATSE agreement providing modified wages and conditions for independent or lower-budget films.

Agreement – Majors Agreement

An IATSE agreement covering wages and working conditions for productions made by studios designated as “Majors.” Applies to East Coast IATSE Locals.

Agreement – One-Off Agreement

A type of agreement used in some low-budget or independent SAG-AFTRA contracts, common in regions like Texas, Oklahoma, and New Mexico.

Agreement – Pay TV

A type of agreement that applies to subscription-based premium television networks such as HBO, Showtime, and Starz.

Agreement – Side Letter

A supplemental agreement that clarifies, amends, or adds terms to a primary contract. Holds the same legal force as the main agreement.

Alliance of Motion Picture and Television Producers “AMPTP”

The organization that negotiates labor contracts on behalf of major studios and production companies.

American Federation of Musicians “AFM”

The labor union representing professional instrumental musicians in the United States and Canada.

Art Department Coordinator

The administrative support person for the art department. They manage paperwork, tracking, communication, and day-to-day department organization.

Art Director

A senior creative role that works with the Production Designer to execute the visual look of the project. The Art Director typically oversees the art department and manages sets, design elements, and departmental workflow.

Assets – Financial

Financial assets are General Ledger accounts that represent anything of value the company owns. They are listed from most liquid (cash) to least liquid and may include Cash, Accounts Receivable, Petty Cash or P-Card advances, Vendor Deposits, Payroll Advances, and Prepaid Expenses. More complex asset types such as Inventory or Fixed Assets are uncommon in production accounting and are mostly used in corporate accounting.

Assets – Recoverable

Recoverable assets are purchased items the studio wants tracked because they have resale or reuse value. Each studio sets its own threshold (e.g., over $100 or over $500). These items are tagged in the accounting system so departments can return or account for them at wrap. They are reusable—not expendables—even if expensive.

Assistant Director “AD”

A DGA crew member who helps run the set and overall production workflow. ADs handle scheduling, create the DOODs, and manage daily on-set operations.

Associate Producer

A producer who works under a supervising producer to help assemble the project. In television, this title is often held by writers.

Audit

An audit is an independent review of a production’s financial records to verify accuracy, compliance, and eligibility for things like tax incentives. Audits can check adherence to studio policy, union payroll rules, or state tax-credit requirements. Some review samples of transactions; others review everything. Maintaining proper documentation helps ensure audit readiness. Automated Clearing House “ACH” ACH is the banking network used for electronic funds transfers. It’s how direct deposit payroll is sent and how many productions pay vendors without issuing paper checks.

AVIDs Avid Media

Composer systems used for non-linear editing in post-production. Productions usually rent pre-loaded Avid machines for editors.

B-Roll

Supplemental footage not tied directly to the main action—such as skyline shots, buildings, hands on a clock, or other establishing visuals.

Background Voucher

A background actor’s timecard. It records their call time, meal time, wrap time, and any pay bumps. Most productions now use digital versions submitted by extras each day.

Balance Sheet

Also called a Trial Balance in production. It lists totals for Assets, Liabilities, and Equity (though Equity is rarely used in production accounting). The balance sheet is the top half of the Trial Balance.

Bank Reconciliation

A comparison of the bank’s activity to the GL to confirm that all payments and deposits match. Items not yet cleared are marked “outstanding.”

Base Camp

The main staging area for all production trailers—cast, AD, transportation, wardrobe, and meal areas. It may be on the studio lot or on location.

Basecamp Production Assistant “Basecamp PA”

A PA assigned specifically to Basecamp to assist with cast, trailer activity, paperwork, and general setup/tear-down.

Batch

A group of documents (invoices, POs, petty cash, etc.) processed together in accounting software like SmartAccounting or PSL. Batches may be grouped by vendor, PO status, account coding, or workflow.

Below the Line “BTL”

BTL refers to all non-creative production costs—crew labor (camera, grip, art, wardrobe, office, etc.), rentals, travel, supplies, and post-production services. It sits below the ATL section of the budget and includes most of the day-to-day operational costs of making the project.

Best Boy

The second-in-command in the lighting and grip departments. Contractually named the “Asst Chief Lighting Technician” and “2nd Company Grip” respectively. They manage department paperwork (POs, timecards), help hire crew, and support the department head.

BG Report / Extras Breakdown

A daily AD report listing all background actors, their times, union status, and any special adjustments (car bumps, smoke work, wardrobe changes, etc.).

BG Skins

The list of background actors expected on set that day and their roles - generated by extras casting.

Bible

A detailed GL report of expense accounts used when reviewing the budget or cost report. It provides a line-by-line view of transactions within selected accounts.

Billbacks

Internal billbacks are balance-sheet accounts used to transfer costs from one production (or person) to the party actually responsible for them. They are common at studios or production companies with multiple shows and are also used to recover personal expenses from crew members.

Box Rental – Capped vs. Uncapped

A capped box rental has a maximum amount the studio or production will pay over the course of the show. Uncapped means no limit. Example: A computer rental might be capped at $500 for a 6-month production or $1,000 for a year-long production.

Box Rental – Computer Rental

A stipend paid to an employee for the use of their personal computer for work purposes. Budget The financial “blueprint” of a project: the complete breakdown of expected costs. Actual spending is tracked separately as the Estimated Final Cost.

Box Rental / Kit Rental

A fee paid to an employee for the use of their personal equipment or tools for production-related work.

Budget – Amort Budget

Costs that benefit the entire season and cannot be assigned to a specific episode. Examples include office rent or a standing set. These expenses are spread (amortized) across all episodes.

Budget – Episodic Budget

The budget for an individual episode (or block of episodes). Each episode has its own episodic budget showing how it differs from the pattern/series budget.

Budget – Holiday Budget

Covers costs related to holidays or hiatus periods—such as shut-down costs, holding crew, or extending rentals. Sometimes called a Hiatus Budget.

Budget – Locked

The final, approved version of the project’s budget.

Budget – Overage

Any cost that exceeds the approved budget amount. Some studios require an “approved overage” memo explaining and authorizing these additional expenses.

Budget – Pattern Budget

The standard budget for what a “typical” episode should cost. Individual episodes are compared to this baseline (e.g., “over pattern” or “under pattern”). Sometimes called the Series Budget.

Budget – Prep Budget

All costs incurred before principal photography begins—i.e., the cost of preparing the show for production.

Budget – Wrap Budget

All costs incurred after principal photography ends—such as striking sets and closing out the production.

Call Sheet

A document distributed to crew and the studio detailing the next shooting day’s schedule, locations, and call times.

Call Sheet – “Calls Pulled”

When call times are moved earlier than what was shown on the preliminary call sheet.

Call Sheet – “Calls Pushed”

When call times are delayed (pushed later), often due to rest requirements, availability issues, or logistical changes.

Call Sheet – Map & Safety Bulletins

The call sheet section that provides maps to the location or crew parking, plus safety warnings relevant to the day’s work.

Call Sheet – Preliminary “Prelim”

A draft call sheet sent to department heads for review before the official call sheet is released.

Call Time

The time you are expected to arrive ready to work—meaning already parked and checked in. Gear setup occurs after call time.

Camera Loader

Historically, the person who loaded film into cameras. Today, they manage and swap out digital media cards on set.

Camera Operator

The crew member who physically operates the camera during shooting.

Camera Test

A session to test cameras, lenses, lighting, and technical settings before principal photography begins.

Camera Wrap

The typical end-of-day wrap time for the Director of Photography (DP), Operators, and Directors.

Car Allowance

A stipend paid to an employee for using their personal vehicle for work. It is taxable and included in W-2 wages. Many union agreements allow daily car allowances instead of mileage reimbursement.

Car Bumps

A fee paid to a background actor for the use of their personal vehicle on camera.

Cash Flow

A projection showing how much money will be spent each week, so financiers or studio accounting can fund the production bank account appropriately.

Cashet

A third-party company that manages production credit cards.

CashetPay

A third-party payment processor that pays vendors via credit card, ACH, or check. They handle payment issues and offer invoice approval workflows.

Catering Report

A daily report from the caterer listing the number of meals served and any additional items provided, which form the basis for the catering invoice.

Cell Phone Allowance

A stipend paid to an employee for using their personal phone for production work. This can also be called a Mobile Tech Allowance.

Central Casting

A casting company specializing in background actors, stand-ins, and body doubles.

Chart of Accounts

A complete list of all general ledger accounts. Studios typically maintain a standard chart of accounts for consistency across all productions.

Check Register

A list of all checks issued during a specific period.

Check Request

A form used to request payment for goods or services not covered by a Purchase Order. Commonly used for reimbursements, contractual or rush payments, or when a vendor cannot extend NET-30 credit terms to the production.

Check Stock

The physical paper used to print checks. Check stock may be single-page (white) or multi-part forms (white/yellow/pink). The white copy is issued to the vendor, the yellow is filed in the vendor’s folder, and the pink is filed centrally for reference if other copies are misplaced.

Checking the Gate

An older term for checking the camera gate for debris (hair, dust) that could ruin a shot. It has evolved to mean a quick playback of the last take to ensure there are no technical errors or other issues.

Clearances

The process of securing permission to use copyrighted materials—such as music (sync licensing), artwork, set dressing, or props—in a production. Clearances require the vendor to know the context, usage, duration, media, territories, and term of the license before negotiating fees and rights.

Coding

Assigning the appropriate codes to each cost so it can be correctly categorized and reported. Coding may include: ● Production code (season filtering) ● Location code (city or set location) ● Episode code (episode-specific tracking) ● Account code (budget-line classification) ● Set code (per-set construction/decoration/location costs) ● Free field codes (custom filters such as tax credit, asset tracking, or insurance

Coding – Account Code

Assigning an expense to the correct general-ledger account that corresponds to a specific line in the budget.

Coding – Company Code

Used in studio systems to group costs by company. Often applies in international co-productions where different companies pay for separate portions of the same production.

Coding – Free Field Code

Custom-coded characters used to flag costs for specialized reporting—such as insurance claims, tax-credit tracking, or asset identification.

Coding – Location Code

A code used to filter or group costs by geographic location or specific shooting location.

Coding – Set Code

A code used to break down costs by individual set numbers or characters (e.g., set construction, set decoration, wardrobe by character, or multiple roles within a department).

Coding – Tax Credit Code

A code indicating whether a line item qualifies for a tax incentive and in what jurisdiction. Codes vary by locale and may be alphabetical or alphanumeric (e.g., F1, NQ).

Company Move

A crew move from one shooting location to another during the same shooting day. Mileage or move fees may apply according to union rules.

Competitive Bids

The process of obtaining multiple vendor quotes for high-cost purchases (commonly those over $10,000). Required to ensure fair vendor selection, prevent favoritism, secure competitive pricing, and satisfy studio and audit requirements.

Completion Bond/Guarantee “Bonded”

An insurance guarantee for financiers that the project will be completed. If a production experiences significant issues, the bond company may intervene and make creative or financial decisions to ensure completion, sometimes limiting creative flexibility. If a film has a completion bond, it is often referred to as “bonded.”

Comtek

A wireless listening device that allows users—such as sound personnel, directors, and producers—to hear what the boom microphone is capturing in real time.

Conflict of Interest

Occurs when a crew member (or a family member) sells goods or services to the production outside their negotiated compensation, potentially compromising cost-control. Productions typically require disclosure and approval before such purchases are made for audit transparency.

Construction Buyer/Accountant

The person responsible for managing all purchases for the construction department. They track set costs, coordinate payroll paperwork, review and code timecards, and assist with departmental budgeting and administrative needs.

Contingency

A budget line set aside for unforeseen or emergency costs. These funds are not preassigned to any department and may be used for needs such as extra shooting days, unexpected cast expenses, or weather-related disruptions.

Core Crew vs. Additional Crew

Core crew are hired for the full run of the show. Additional crew are brought in as needed to support the core team on busy days. This differs from substitutions, who fill in for absent core crew members.

Cost Report

A financial report comparing the Estimated Final Costs (EFC) to the budget by line. Created by the Production Accountant with input from the Line Producer and delivered on a regular schedule to the studio, financiers, or producers.

Cost to Complete

The amount needed to finish the project. It is the difference between Cost to Date and the Estimated Final Cost. This column may also be adjusted to move savings from one department to offset overruns in another.

Cost to Date “CTD”

All cash paid to date (checks, wires, ACH, petty cash) plus committed costs (open Purchase Orders or Cashet commitments).

Costume Coordinator

Manages scheduling, timecards, paperwork, and administrative tasks within the costume department.

Costume Designer

The head of the costume/wardrobe department. Responsible for designing the overall wardrobe look for all characters.

Costumer

The on-set crew member who fits actors into their costumes and assists with wardrobe continuity and maintenance during filming.

Craft Service “Crafty”

The team responsible for providing snacks, beverages, and light food for the cast and crew throughout the workday. “Crafty” also refers to the snacks themselves.

Credit Reference Sheet “One Sheet”

A document listing a production’s contact information, banking references, and vendor references. Used to establish credit accounts with new vendors who typically offer NET30 payment terms.

Crew List

A master list of all personnel working on the production during prep, shoot, wrap, and post. May also include key studio contacts.

Cross-Boarding

Shooting scenes from multiple episodes in the same period. Actors' times must be clocked on separate Exhibit G forms for each episode, ensuring accurate compensation and residual tracking.

Cutting Room

The workspace used for editorial teams to assemble, edit, and manage footage during post-production.

Dailies

The raw footage shot each day, typically reviewed by the director, DP, and producers to evaluate performances, continuity, and technical quality.

Day Out of Days “DOODs”

A schedule showing each actor’s work status throughout the production period (e.g., work, travel, hold, start, finish).

Day-for-Night Shot

Shooting during the day using lenses, lighting, or filters to simulate nighttime conditions. (Example: Most of Jordan Peele’s ‘night’ shots in the film Nope)

Deal Memo

An employment contract outlining the specific terms of an individual's engagement on the production. Signed by both the employee and production.

DGA Trainee

An entry-level, hands-on position providing training toward becoming an Assistant Director through the Directors Guild of America program.

Digital Imaging Technician

Manages the digital imaging workflow on set, including backing up footage, transcoding media, assessing image quality, and preparing files for post-production.

Director of Photography “DP” or “DoP”

The head of the camera and lighting departments. Works with the director to execute the project’s visual style, determining lighting, lenses, camera angles, and composition.

Directors Guild of America “DGA”

The labor union representing directors, assistant directors, unit production managers, and related positions in film and television. DocuSign A digital-signature platform used to route documents—such as invoices, L&D forms, and PO revisions—for electronic approval.

Doing Business As “DBA”

A legally registered name under which a business operates publicly. On a W-9, the legal business name appears on line 1, and the DBA appears on line 2.

DPO (Digital Purchase Order)

An online platform used to create, submit, and approve digital purchase orders

Edits

Reports generated by payroll or accounting software to verify data accuracy before posting. Used to ensure payroll and AP entries are entered correctly.

Edits – AP Edit

A pre-posting report showing all invoices entered into the accounting system, used to review and correct errors before finalizing.

Edits – Payroll Edit

A summary of payroll costs entered into the accounting system, reviewed by the payroll accountant to ensure accuracy and completeness.

Elapsed Hours – OT Calculation

The total time from clock-in to clock-out without subtracting meal breaks (e.g., 8am–8pm = 12 elapsed hours vs. 11.5 worked hours). Some union contracts base overtime on elapsed rather than worked hours.

Electronic File Transfer “EFT”

The process of transmitting payment data from accounting software to online banking modules to streamline electronic payments.

Employee Status – Off Production

Employee Employees who do not directly follow the shooting crew (e.g., production office, accounting, art departments).

Employee Status – On Production Employee

Employees whose jobs “follow camera,” meaning their schedules and locations align with the shooting crew and call sheet times. Employer of Record (EOR) The company legally responsible for issuing paychecks and tax documents—typically the payroll provider. This is the employer listed for tax or unemployment purposes.

Establishing Shots

Wide shots used to define the setting, time, or location of a scene.

Estimate to Complete

The projected costs remaining to finish the project.

Estimated Final Cost “EFC”

The total anticipated cost of the project: Cost to Date + Estimate to Complete = Estimated Final Cost.

Evermap Auto Split

An Adobe Acrobat Pro plugin that automatically splits multi-page documents into individual files and renames them based on embedded data.

Everyset

A digital voucher and payroll-processing platform for background actors. Exhibit G (Actor’s Daily Time Sheet) A SAG-AFTRA time sheet used to record an actor’s daily work status, including travel (for distant hires), hair/makeup/wardrobe times, on-set and off-set times, fittings, rehearsals, hold dates, and travel days.

Expendables

Supplies that are consumed during production (e.g., pens, batteries, tape, hair spray). Expendables typically have their own budget line, separate from durable goods.

Fair Labor Standards Act “FLSA”

U.S. labor law that sets minimum wage, overtime, recordkeeping, and child labor standards.

Federal Tax ID Number “FEIN”

A unique identification number issued by the IRS to a business, like an individual’s SSN.

Fittings

Wardrobe appointments where costumes are tried on and adjusted to the performer before filming. Flat Rate (Exempt Classification) Employees paid a fixed weekly amount regardless of hours worked. Exempt employees are not eligible for overtime or minimum wage protections.

Foley

Sound effects created and recorded in a studio to mimic real-world sounds (e.g., footsteps, clothing rustle). For Services Of (FSO) Notation used when paying a loan-out corporation “for the services of” the individual performing the work.

Forced Call / Rest Invasion

A penalty paid to cast or crew who are required to return to work before their contractually required rest period. Rest turnaround varies by union; if violated, a forced call is triggered. Foreman (Construction) A lead craftsperson in the construction department, often specializing in a particular area (e.g., metal, scenic).

French Hours

A shooting schedule in which crew does not break for a traditional lunch period. Food is provided continuously, and the day typically lasts 10 hours. Note: French Hours must be voted on and approved by the crew. Payment rules differ from “continuous day.”

Fringe – Federal Insurance Contributions Act “FICA”

Federal payroll tax withheld from employees’ paychecks to fund Social Security and Medicare.

Fringe – Federal Unemployment Insurance “FUI”

An employer-paid payroll fringe that funds federal unemployment benefits.

Fringe – Payroll Handling Fee

An employer-paid fringe charged by the payroll company for processing payroll.

Fringe – Pension, Health & Welfare “PH&W”

Employer-paid contributions to a union or guild’s pension, health insurance, and welfare funds. Tied to the employee’s hours or days worked.

Fringe – State Unemployment Insurance “SUI”

An employer-paid tax used to fund state unemployment benefits.

Fringe – Workers’ Compensation “Workers Comp”

An employer-paid insurance providing medical care and wage benefits to workers injured or made ill in the course of their employment.

Fringes

Employer-paid costs on top of wages, including payroll taxes, workers’ compensation, unemployment insurance, union pension/health contributions, and payroll service fees.

Funded Account

A funding account that currently has money in it.

Funding Bank Account

A bank account used to hold production funds separate from the production account. Funds are transferred into the production account to cover payroll or A/P, protecting the larger balance from exposure.

Gaffer

Head of the lighting department; responsible for designing and executing the lighting plan.

Gaffer’s Tape

Durable tape similar to duct tape but non-residue. Used extensively on set for securing cables and equipment. Gangboss (Construction) A construction supervisor who manages on-set builds, oversees materials, and ensures work stays on schedule.

Gap Financing

Short-term, high-interest financing used to cover a funding “gap” when expected funds have not yet arrived.

General Ledger “GL”

A complete record of all financial transactions of a company or production, including assets, liabilities, equity, income, and expenses.

Genny Operator

Operates and maintains the generator (“genny”) that powers set. First to arrive and last to leave, they run power distribution and monitor fuel and load.

Go Again

A direction to repeat the same shot.

Gold Time

A premium overtime rate (commonly 2x, 3x, or 4x the hourly wage) generally applied after long workdays. Usage depends on union contracts.

Grace

A period (commonly 12 minutes, contract-dependent) allowing Production to finish a shot after a meal is due without incurring meal penalties. Must be approved by the Shop Steward and recorded. If the break begins after grace, penalties apply retroactively.

Green Light

Formal approval from the studio/financier to begin production based on an agreed-upon script, budget, schedule, and plan.

Greens

Crew responsible for sourcing, placing, and maintaining live or artificial plants, trees, and greenery used on camera.

Guaranteed Hours

A minimum number of hours an employee is paid for each day or week, regardless of hours actually worked.

Hazard Pay

Additional pay for performing dangerous or physically demanding work beyond normal job requirements.

Head Chef / Driver

Department head for Catering. Oversees meal planning, prep, cooking, staffing, and shopping; also drives the catering truck and is a Teamster in most jurisdictions.

Helicopter Shots

Aerial footage historically filmed from a helicopter; now often accomplished via drones.

Hiring Status – Distant Hire

A cast or crew member brought from another location to the filming location. They may receive travel, housing or housing allowance, per diem, and may follow different union rules regarding idle days, turnarounds, and overtime.

Hiring Status – Local Hire

A cast or crew member who lives locally or provides their own housing. They do not receive travel, per diem, or distant-hire benefits.

Hiring Status – Nearby Hire

A crew member who lives within the jurisdiction of the local union administering the agreement, but lives 60+ miles from production location. Contractually they are not entitled to idle days or per diem, but they are entitled to a hotel room or housing allowance.

HMIs

High-intensity discharge lights that produce daylight-balanced illumination, creating a sunlight-like effect.

Holiday Accrual

Certain unions “bank” fringes weekly to cover upcoming holiday pay. Any remaining balance at wrap may be paid out to the employee.

Home Plan

A document allowing a union member’s health and pension contributions earned in another jurisdiction to be routed to their home local, subject to approval by the union (e.g., IATSE).

Honeywagon

A restroom and dressing-room trailer used on set.

Hot Cost Report

A daily report tracking overtime, meal penalties, and other predictable daily costs, used to monitor budget variances in real time.

Hours to Gross

The calculation of gross wages: Hours Worked × Rate = Gross Pay. This phrase can also be used to refer to the digital timecard systems provided by the payroll companies. Hours+ Software for cast and crew timecard processing provided by Cast & Crew.

Housing Allowance

A stipend paid to distant hires to cover housing costs while working on location (varies by project).

I-9

Federal form used to verify employee identity and authorization to work in the U.S.

IATSE National Benefit Fund “NBF”

Pension, Health & Welfare fund for IATSE members outside of California and the Tri-State area.

Idle Day / Idle Pay

Paid days off for distant hires on unworked 6th or 7th days or specified non-work days. Paid at partial rates with pensionable hours, depending on union contract.

Inconvenience Fee

Payments made by the locations department to residents or businesses impacted by filming activities (e.g., noise, traffic, reduced access, loss of business).

Insert Shots

Close-up shots that isolate specific details within a scene (e.g., hands dialing a phone, a key turning).

Insurance – Cast Exams

Medical exams required for essential cast members so the insurer can assess risk for Cast Coverage or Essential Elements insurance.

Insurance – Certificate of Insurance “COI”

A document verifying the insurance coverage carried by the production (e.g., general liability, auto, workers compensation).

Insurance – Claim

A request to the insurer to reimburse costs associated with covered losses (e.g., property damage, auto accidents, weather delays, cast illness). Insurance – Completion Bonding (Completion Guarantee) Insurance that guarantees the film will be completed. The bond company may enforce budget, schedule, key hires, or creative limitations and will take control if the production fails to meet obligations.

Insurance – Errors & Omissions “E&O”

Insurance covering media-related legal risks such as defamation, invasion of privacy, and copyright infringement.

Insurance – Essential Elements “EE”

Enhanced cast insurance covering key cast members whose absence would jeopardize the production. If an EE cast member becomes unable to work, an insurance claim may recoup project losses.

Insurance – General Production Insurance

Broad insurance policy covering defined risks that may arise during production. International Alliance of Theatrical Stage Employees “IATSE” A major labor union representing film, TV, theater, and event workers across the U.S. and Canada. Covers departments including Grip, Electric, Costumes, Makeup/Hair, Craft Service, and more.

Invoice

A billing document from a vendor listing goods or services provided, the amount due, taxes, and terms.

Invoice Aging Report

A report detailing outstanding invoices by age (e.g., current, 30 days, 60 days). Used to track overdue payments. Often considered the same as a vendor statement.

Journal Entry “JE”

An accounting entry used to record or adjust financial transactions, including corrections, transfers, funding, and deposit returns.

Labor Law – Federal

Nationwide labor regulations governing minimum wage, overtime, hours, and child labor.

Labor Law – State

State-specific labor regulations that may add to, but cannot reduce, federal protections; varies by state.

Last Man

The final crew member to leave set. The ADs use this time to log the end of the workday.

Lifts

Equipment such as scissor lifts or cherry pickers used (often by Grip/Electric) to reach lighting grids, hang equipment, or access elevated areas. May be rented by Production or Transportation.

Line Producer

The senior production manager responsible for budget, schedule, hiring, logistics, and daily operations of the shoot. Works closely with the UPM and reports to producers/studio. A person responsible for managing a project's budget and overseeing all logistics and operations.

Living Allowance

Funds provided to an employee working away from home to cover living expenses. May be taxable depending on structure.

Loan Out / Loan-Out

A personal corporation (e.g., LLC or S-Corp) through which an individual provides services. Production pays the loan-out company rather than the individual; common for ATL talent and department heads.

Long Form Agreement

A fully negotiated contract outlining detailed employment terms, beyond what is included in a basic deal memo.

Loss & Damage Report “L&D”

Department form used to report missing or damaged items. Typically includes description, photos, location/time of loss, cost to replace/repair, and required approvals.

Lunch Count

The number of cast/crew who went through the lunch line; used for Catering billing and reconciliation.

Main Unit

The primary shooting crew responsible for filming the main scenes of the project, typically involving principal cast and key creative personnel.

Mandays

Budgeted labor days allocated to a department for additional or flexible staffing needs. Often used in Construction and Set Decoration. Example: “50 mandays for Construction to build Set 101” means the budget allows 50 labor days at a fixed number of hours (e.g., 10 or 12 hours) across all crew assigned to that work.

Manual Check

A payment issued outside the accounting software (e.g., hand-written check or bank-issued cashier’s check) that must be manually entered into the system for accurate financial tracking.

Martini

The final shot of the day before wrap.

Meal Money

A set amount paid to a crew member (via payroll) instead of providing a meal during work hours. Rules vary by union/guild, especially DGA and Teamsters 817.

Meal Penalty

A monetary penalty paid to cast or crew when meal breaks are not provided within union/guild-mandated intervals.

Mileage Rate – IRS

The per-mile reimbursement rate set annually by the IRS for business use of a personal vehicle. Typically updated each January 1.

Mill

A workshop where Construction builds set pieces using woodworking and fabrication equipment. Finished pieces are then transported to set for installation and painting.

Minimum Call

The minimum number of hours a cast or crew member must be paid when they are called to work, as defined by their union/guild agreement.

Minors – Coogan’s Law

A law protecting child performers by requiring a portion of their earnings to be placed in a trust account (Coogan account) accessible when they reach adulthood. Named after exploited child actor Jackie Coogan from Charlie Chaplin’s The Kid.

Minors – Guardian

The parent or designated legal guardian responsible for a minor while they are working on set. May receive per diem during this time.

Minors – Working Conditions

Rules governing hours, breaks, schooling, rest, and supervision for minors (any individual under the age of 18) working on set. Requirements vary by age group and state law.

Money Break

A pay threshold above which performers may negotiate their contracts outside standard union rules. May alter the performer’s overtime schedule or other contract provisions.

Motion Picture Association of America Rating “MPAA Rating”

A budgeted fee paid to submit a film for official MPAA rating.

Motion Picture Industry Pension and Health Plans “MPIPHP”

Taft–Hartley trust funds funded by employers under collective bargaining agreements to provide pension, health, and welfare benefits to eligible employees.

Movie Magic Scheduling “MMS”

Industry-standard scheduling software used to break down scripts and create shooting schedules.

Multi-Cam

A style of shooting where multiple cameras film the same scene simultaneously, typically used in sitcoms and live-audience shows. Differs from Single-Camera productions, which shoot scenes out of order more like feature films.

Night Premium

Additional pay (a percentage of hourly rate) for SAG BG needing to work during designated nighttime hours, as per union agreement.

Non-Deductible Breakfast “NDB”

A 15-minute meal break provided within two hours of call time that does not count toward worked hours. Commonly used to delay when the first official meal is due, especially for cast who start early. Important for the computation of meal penalty violations.

Non-Union

A cast or crew member who does not belong to a union or guild and works in a position not covered by union/guild jurisdiction.

Non-Union Background

Background actors who are not SAG-AFTRA members and are hired for non-speaking roles.

Occupation Codes “OCC codes”

Payroll coding used to identify a worker’s union, craft, position, pay type (daily/weekly/on-call), rate, and benefit allocations (PH&W and pension hours). Critical for accurate payroll compliance when working under agreements that have designated occupation codes.

Office Production Assistance “Office PA”

An entry-level position in the production office responsible for administrative tasks such as answering phones, deliveries, copies, runs, and general office support.

On Call

A classification for certain IATSE positions where employees are exempt from daily overtime and instead accrue overtime only after working a set number of hours in a five-day period.

Pass-Thru Company

A company located in a tax-incentive state that purchases or rents goods/services from out-of-state vendors so the spend qualifies for the state’s rebate. The pass-thru bills production the cost plus a pre-negotiated fee. Note: Some states prohibit pass-thrus (e.g., Georgia, Texas).

Pay Code

A payroll system code that determines how wages and fringes are calculated based on the type of work, union rules, or compensation category.

Pay Hours

A budgeting method that converts worked hours into “pay hour” units that reflect the impact of overtime premiums. Example: 1 hour at time-and-a-half = 1.5 pay hours. 8 hours @ 1x + 4 hours @ 1.5x = 14 pay hours. Paymaster (Payroll Coordinator) The payroll-company representative who works with the production’s payroll accountant to process payroll.

Pay or Play

A contractual guarantee that an actor or crew member will be paid even if the project does not go forward or their services are not ultimately used.

Payment Terms – NET 15

Invoices that must be paid within 15 days of issue. Typically established when opening a vendor credit account.

Payment Terms – NET 30

Invoices that must be paid within 30 days of issue. Usually specified by the vendor when a credit account is established.

Payroll

Money paid to cast and crew for their work, subject to labor laws, taxes, and union/guild rules. Is often used to refer to the department responsible for processing these payments.

Payroll – Overtime

Hours worked beyond straight-time limits that are paid at premium rates (e.g., 1.5x, 2x, 3x), per union or labor rules.

Payroll – Straight Time

Hours paid at the base hourly rate before overtime premiums apply.

Payroll Bible

Internal spreadsheet listing all crew members, their start dates, rates, guarantees, deal points, loan-out info, and other payroll-critical details.

Payroll Service

A company that processes payroll, issues paychecks, manages workers’ compensation and unemployment insurance, and ensures compliance with labor laws and union/guild agreements.

Payroll Week

The payroll company’s designated workweek for calculating overtime and processing payments (e.g., Sunday–Saturday), which may differ from the production’s workweek.

Per Diem

A daily meal allowance paid to cast or crew working on a distant location. Amount is determined by union/guild or production policy.

Per Diem – Non-Taxable

The portion of per diem within the federal allowable limit, not subject to payroll taxes. Dictated by the US General Services Administration.

Per Diem – Taxable

Per diem paid above the federal allowable amount, which must be taxed.

Petty Cash

Cash advanced to a crew member to make approved production purchases. Receipts are required for reconciliation and reimbursement.

Photo Doubles

Performers who physically resemble principal actors and are used for shots where the actor is not fully visible.

Pick-Up Shots

Minor or additional shots filmed after principal photography wraps, often to complete coverage, fix continuity, or clarify story points.

Picture Car Coordinator

Crew member responsible for all aspects of picture cars used in the project, including sourcing, renting, buying, maintaining, and coordinating their use on set.

Pictures Up!

Indicates that filming is about to begin.

Pilot

A standalone first episode of a TV series, created to introduce the world, cast, and tone of the series.

Plate Units

A small unit that captures background or environmental images (called “plates”), typically without actors, for use in VFX or compositing.

Plotter

A large-format printer capable of printing blueprints, schematics, and oversized artwork.

Portal-to-Portal

A method of determining work hours based on when a cast or crew member leaves their lodging and when they return, rather than when they arrive at or depart set.

Positive Pay

A fraud-prevention system where a list of approved payments is sent to the bank. The bank only honors payments that match the approved list; any unmatched payment is rejected. Historically, this was a very important report to send daily but now is often done automatically by the accounting system.

Post-60s

Residuals paid on projects produced after 1960. Following the 1960 strike, the industry agreed that residuals would apply to post-1960 projects, and studios made a one-time $2.25M contribution to establish the pension and health plan.

Posting

The act of committing a transaction to the accounting system so that it becomes permanent and no longer editable.

Prep Calendar

A day-by-day calendar detailing all prep-period activities occurring in the office and off set.

Previsualization “Previs”

The process of visualizing scenes before filming, often using rough animation or 3D mockups to plan shots, blocking, and VFX.

Principal Photography

The main shooting period of the project, excluding reshoots or additional photography.

Producers Guild of America “PGA”

A nonprofit trade association representing and advocating for producers in film, TV, and new media.

Production Assistant “PA”

An entry-level crew member who supports departments with various tasks depending on the needs of the production.

Production Company

The company (or companies) contracted by the studio to physically produce the project.

Production Designer

Works closely with the director and DP to create the overall visual look of the film, including sets, environments, and visual style.

Production Fee

DGA-required additional compensation paid to UPMs, 1st ADs, and 2nd ADs on shooting days.

Production Report “PR”

A daily document summarizing crew call times, work hours, meals, scenes shot, problems, delays, and any incidents from that day’s filming.

Production Van

Vehicles used to shuttle cast and crew between hotels, parking, and set.

Prorated Week

A method of calculating partial-week pay or rentals by dividing the weekly rate by five or seven, depending on the contract, and multiplying by the number of days worked or used.

Purchase Order – Original / Pink / Yellow

The carbon-copy paper versions of a PO. Multiple copies are submitted to accounting for entry and filing, while another copy may stay with the department or be provided to the vendor.

Purchase Order “PO”

A placeholder and approval document for anticipated or ongoing costs. Departments submit POs with supporting documentation (quotes, confirmations, etc.) for approval by the department head, accounting, and Production Supervisor/UPM.

Purchasing Card “P-Card”

A company credit card issued to certain crew members to make production-related purchases.

QuickBooks

A financial software frequently used by small businesses; many invoices submitted to AP originate from QuickBooks. RABS (Run a Better Set) A web-based system for creating and processing digital background vouchers, used by background casting, production, and accounting.

Re-Rate

A temporary pay increase given when a crew member works in a higher or different classification.

Reconcile

To ensure two sets of financial records match, such as reconciling petty cash or bank accounts with accounting records.

Relocation Fees

Payments made to property owners to compensate for temporary displacement during filming. Remittance The statement or information sent with a payment to a vendor to ensure the payment is properly credited (e.g., invoice numbers, amounts, account numbers).

Rental Agreement

A contract between a vendor and the production outlining the terms of equipment or property rental.

Restoration

Costs incurred to return a location to its original condition after filming.

Rigging Electric

Electricians who set up (pre-rig) power and lighting before the shooting crew arrives, and who strike it afterward.

Run of Show “ROS”

Refers to items rented or used for the entire duration of the production. Corresponding purchase orders are called ROS POs.

SAG Background

SAG-AFTRA background actors hired for nonspeaking roles. Coverage is limited to specific geographic zones defined by the union.

Sales Tax

A government-imposed tax on purchases. Productions may receive tax-exemption certificates depending on the jurisdiction.

Scale Rate

The minimum pay rate for a position as established by a union contract. Scenic (Scenic Artist) An artist responsible for painting sets and creating specialty finishes such as faux wood, marble, and aging.

Schedule A / Day Player

SAG-AFTRA working condition schedules for daily performers.

Schedule B / C

SAG-AFTRA working condition schedules for weekly performers (Schedule B = lower base rate; Schedule C = higher base rate).

Schedule F

A type of SAG-AFTRA contract for performers whose guaranteed weekly salary exceeds a certain minimum.

Scouting Costs

Expenses incurred while scouting locations. The accountant determines what expenses fall within this category.

Screen Actors Guild “SAG”

The union representing actors and performers in film and television (now part of SAG-AFTRA).

Script Revision Colors

The standard color order used to mark script revisions - White, Blue, Pink, Yellow, Green, Goldenrod, Buff, Salmon, Cherry. Not all studios follow the same color sequence. After each color is used, the colors repeat.

Script Sides “Sides”

Condensed pages of the script containing only the scenes scheduled to be shot that day.

Script Supervisor / Continuity

Crew member responsible for continuity, ensuring that all script elements are filmed and consistent across shots and takes.

Second Meal

A second meal provided to cast and crew when work extends a certain number of hours beyond the first meal.

Second Unit

A separate unit that films additional footage simultaneously with the main unit to speed up production.

Series Regular

A performer contracted to appear as a main character throughout the season of a series, often with guaranteed episodes. They have a separate account code in the budget than weekly or daily hires.

Sessions

A payroll company specializing in processing background actor payroll.

Set Designer

Designs the physical sets, working under the Production Designer and Art Director.

Set Medics

Medical professionals on set responsible for health, safety, and treating injuries or illness.

Set Number

A number assigned by the Art Department for each set for budgeting and tracking. Accounting may use it as a set code depending on reporting needs.

Set Security

Security personnel hired to protect the location or set, either during active filming or when the set is unattended.

Set Strike

The process of dismantling a set after filming is complete. Typically most of the labor is done by the construction department.

Shooting Schedule

The document detailing the filming plan, including the number of shoot days, what scenes will be filmed on each day, and where the shooting will occur.

Showbiz

Payroll and budgeting software suite used for crew and SAG timecards and production budgeting.

Single Cam

A shooting style using a single camera, typically used for scripted programs, it is the standard due to its cinematic quality.

Site Rentals

Fees paid to property owners for the use of their property as a filming location.

Special Ability

A background actor hired because they can perform a specific skill (e.g., dancing, stunts, sports). Typically hired at a higher pay rate than a regular background performer.

Splinter Unit

A small group separated from the main unit to capture additional shots.

Stand-Ins

Individuals who substitute for actors during lighting, blocking, and camera setup.

Start Form

A form containing employee information and pay rate required to set up payroll.

Steadicam

A specialty camera operator who uses a Steadicam rig that stabilizes the camera while allowing fluid, handheld-style movement. It is used for tracking shots, POV shots, and moving through limited spaces.

Stop Payment

A request made to the bank to prevent a specific check from clearing. Often used prior to reissuing a check in the accounting system to prevent duplicate payments.

Studio Finance

The studio department responsible for financial oversight of projects. Production accounting liaises with Studio Finance to provide hot costs, cost reports, budgets, and financial updates.

Studio Zone

A 30-mile radius used in Los Angeles to determine union rules, benefit rates, and certain working conditions for productions shooting within or outside the zone.

Stunt Adjustments

Additional compensation paid to stunt performers based on the difficulty or danger of the stunt. This adjustment is added to the performer’s base rate for calculating overtime.

Stunt Coordinator

The department head who designs, choreographs, rehearses, and oversees all stunts and hires stunt performers, while ensuring on-set safety.

Stunt Doubles

Stunt performers hired to double for actors during stunts or physically risky scenes.

Subscription Video on Demand “SVOD”

A distribution model in which consumers pay a recurring fee for unlimited access to a platform’s content library.

Taft-Hartley Report

A filing that allows a non-union actor to work in a union-covered role, making them eligible to join SAG-AFTRA.

Tailor

A crew member who performs clothing alterations as needed for costumes or wardrobe.

Tax Incentive – “Minimum Spend”

The minimum amount a production must spend in qualifying expenses to be eligible for a state’s tax incentive.

Tax Incentive – “Rebate-able”

Indicates that an item or labor cost qualifies toward the state’s film incentive or rebate.

Tax Incentive / Tax Credit

Financial benefits (credits, rebates, or exemptions) offered by states or localities to productions that meet qualifying requirements such as local spending or hiring. These incentives help attract film production to the region.

Teacher / Welfare Worker

A certified teacher who provides required school hours for child actors under 18 and monitors their welfare on set. They can stop a scene if they believe it poses a risk to the minor.

The Football

A box or container used on set to hold and collect essential paperwork such as timecards, call sheets, and agreements.

Tier

A budget classification (e.g., Tier 1, Tier 2, Tier 3) used in Low Budget Agreements. Lower tiers correspond to lower budget levels. Thresholds vary by agreement and are periodically updated.

Timecard

A paper, PDF, or digital document on which an employee’s hours and work details are recorded weekly and submitted to payroll.

Travel Allowance

A fee paid to employees on travel days to cover certain expenses that are not otherwise reimbursed by the production, often paid in lieu of airfare.

Travel Authorization “TA”

A document detailing the cost and breakdown of travel for cast or crew (flights, hotels, car services, etc.) that must be approved by the studio before booking.

Trial Balance

A report listing all general ledger accounts and their balances at a specific point in time. This report is often run to give an overview of all costs sitting in balance sheet accounts.

Unit Production Manager “UPM”

A DGA position responsible for managing day-to-day production operations, budgeting, scheduling, and overall logistical and financial oversight.

Use Tax

A tax imposed by a state on out-of-state purchases that were not charged sales tax at the time of purchase. Equivalent to sales tax for goods used within the state. Use tax is typically accrued and then paid directly to the state.

Vacation Pay

A union- or guild-mandated percentage of wages paid in lieu of providing paid vacation days. When it is owed, it is typically paid out weekly on the paycheck but can also be accrued for a lump sum payment at the end of the project.

Variance

The difference between budgeted and actual costs for a particular account or category.

Vendor Number

A unique identifying number assigned to each vendor in the accounting system - typically done automatically.

Vendor Statement

A statement issued by a vendor showing outstanding invoices or the full history of invoices and payments.

Video Village

The area on set where monitors display the camera feed. Directors, producers, and writers often work from here during filming.

Void

To cancel or render invalid a check, invoice, PO, or payment within the accounting system. Video Tape Record (VTR) Refers to video recording, often noted as VTR 1, VTR 2, etc. The term remains in use even though recording is now digital.

W-2

A tax form issued by employers by January 31 each year summarizing an employee’s earnings and tax withholdings. One W-2 is issued per employer.

W-4

A federal tax withholding form completed by employees. States may have their own versions (e.g., GA-4).

W-8BEN or W-8BEN-E

A tax form for foreign individuals or entities providing their tax status and information for U.S. withholding purposes.

W-9

A form used to collect a business or individual's legal name, tax classification, and Tax ID number. Must always use the most current IRS-issued version.

Walkaway Lunch

A one-hour lunch where crew leaves set to eat, typically when no catering is provided. Crew may be reimbursed or receive a meal allowance.

Wardrobe Supervisor

Often the coordinator of the Costume Department on smaller shows, handling scheduling, paperwork, laundry, prep, and supervision of wardrobe crew.

Week Ending “WE”

The standard payroll week runs Sunday through Saturday. Weekly costs (e.g., payroll) are identified by the Saturday date in the format WE MMDDYYYY.

Wet Work / Smoke Work

An additional allowance paid to background actors when they are required to get wet or work in smoke-filled environments.

Wire Transfer / Payment

An electronic funds transfer sent bank-to-bank. Usually instantaneous during banking hours; international or after-hours transfers may process the next day. Typically charges a fee, but is the fastest means of delivering money electronically.

Work From Home Allowance “WFH Allow”

An allowance paid to employees working remotely instead of in an office. Worked Hours (OT Calculation) Hours worked from clock-in to clock-out with meal breaks deducted; used for overtime calculations.

Wrap

The end of the shooting day or the completion of principal photography on a project.

Wrapbook

A payroll provider that also offers integrated accounting software.

Writers Guild of America “WGA”

The labor union representing film and TV writers, consisting of WGA West and WGA East.

Z-Racks

Z-shaped rolling racks used to transport wardrobe.

Zero Balance Account “ZBA”

An account that maintains a $0 balance. When checks are issued, funds are automatically transferred from another account to cover exactly the amount needed.