Why do the accounts have random numbers on the topsheet?

    Joke Tax

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    John P. Hess

    Are you referring account numbers? They are definitely not random.

    In this Budget Top Sheet example by Stephen Marinaccio – The accounts are broken into stages by 100s. So everything in 100 is an above the line expense. 200s is a production expense, 300 is art department, 500 is preproduction, 600 is office admin expenses, 700 is VFX and 800 is editorial.

    From these 100s we can break down into more specifics in the 10s. Beyond the Top Sheet you get to the Chart of Accounts (COA) you can get into the 1s to get really specific – so CAMERA might be 220, Lens Rental 221, Media 222… and so on.

    Now this numbering system is arbitrary and does vary from studio to studio…

    John P. Hess

    Here’s a real top sheet from the film The Villiage (called The Woods here). They use a xx-xx system – you’ll notice a few trends – Materials is always xx-95 and Fringes is always xx-99 – that way all the materials and fringes can be easily found regardless of how many line items you have in that particular section


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