Below-the-Line Cost

Below-the-Line Cost

In accounting, extraordinary expenses a company does not incur in its day-to-day operations. Because they are not repeated, below the line costs are not considered to decrease the company's profit. See also: Above the line.
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Reality is GM has done more than most to control below-the-line cost, now it's a revenue problem.
Indeed, it's production design and below-the-line cost that soak up most of the budget.
Indomina has said it will provide the new Comerica bank loan with soft money solutions, mostly represented by the 25% Dominican transferable tax credit production incentive on above- and below-the-line costs to finance two to three English-language motion pictures per year.
WHY: This past April, the Empire State increased its refundable tax credit for below-the-line costs from 10% to 30%, which when combined with New York City's 5% credit, provides a 35% incentive to qualified productions shooting in any of the five boroughs.
And, from a cost of $40,000 per hour, telenovelas are now produced for $12,000 per episode, with $4,000 for below-the-line costs and the rest for the artistic/creative portion.
The Broadway League, the trade association of Rialto producers and presenters, has initiated a concerted effort to secure, initially from New York City but also from the state, the same sort of tax breaks offered to screen producers, who get tax credits of 30% on in-state, below-the-line costs, with an additional 5% in Gotham.
Meanwhile, even as fans wait for more visual wonder in Madhouse's "Yona Yona Penguin" (the studio's first fully 3-D CGI pic, skedded for release in December 2008 after reported below-the-line costs of $12 million), its director Rintaro ("Metropolis") agrees that technical effects are but one small way of impacting an audience.
Hahn's proposal calls for reimbursing productions as much as $625,000 for 5% of below-the-line costs with total spending up to $12.