Detailed cost report

# (a)

Each applicant for a tax credit voucher shall file with the Commission, under oath, a detailed cost report on such forms as the Commission may prescribe.

# (b)

The detailed cost report shall classify the production costs and expenditures actually incurred by the applicant under each of the categories specified below:

# (1)

Writing;

# (2)

Producer and staff;

# (3)

Director and staff;

# (4)

Talent;

# (5)

Travel;

# (6)

Fringe benefits - pre-production;

# (7)

Production;

# (8)

Extra talent;

# (9)

Camera;

# (10)

Art department;

# (11)

Set construction;

# (12)

Special effects;

# (13)

Set operations;

# (14)

Electrical;

# (15)

Set dressing;

# (16)

Action props;

# (17)

Picture vehicles/animals;

# (18)

Special photography;

# (19)

Wardrobe;

# (20)

Makeup and hairdressing;

# (21)

Production sound;

# (22)

Locations;

# (23)

Video tape;

# (24)

Transportation;

# (25)

Production film and lab;

# (26)

Tests;

# (27)

Facility expenses;

# (28)

Audience relations;

# (29)

Second unit;

# (30)

Special unit;

# (31)

Fringes - shooting period;

# (32)

Editing and projection;

# (33)

Music;

# (34)

Sound - post production;

# (35)

Film and stock shots;

# (36)

Visual effects;

# (37)

Titles, opticals, inserts;

# (38)

Fringes - post production;

# (39)

Insurance;

# (40)

Unit publicity;

# (41)

General expenses;

# (42)

Insurance claims; and,

Connecticut Commission on Culture and Tourism

# (43)

Completion bond.

# (c)

Within the foregoing general cost categories, the Commission may prescribe such sub-categories as it deems necessary to facilitate the applicant's reporting of production expenses or costs and the Commission's review of such expenses or costs.