Film budgets are long works of literature, laying out, in meticulous detail, every delicate aspect of a production. The following is a real budget from a real movie. The producers gave it to us on the agreement that it remain anonymous. Though the following is real and accurate, it’s condensed; the complete printout runs to more than eighty pages—relatively small by contemporary standards. The film’s $18 million budget is on the smaller side of a major production, too.
Every film budget is written in the same way, more or less, but each has its own quirks. The project detailed below had three writers and three executive producers; an ensemble cast of six leads; seventy-three sets and fifteen wagons. The budget is separated into three main sections: in pre-production, a script is written and actors are hired; in production, various craftsmen create a world in front of the camera or support the one behind it; in post-production, the raw footage is edited into a film, sound and effects are added, etc. There are many expensive detours along the way. Mathematically minded readers may notice that certain subsections have accumulative totals that are a dollar less or more than they should be. This is how they appear on the actual budget; these small discrepancies are likely the result of estimated costs being rounded up or down.
This marks the first installment of Creative Accounting, an ongoing series that will show where the money goes for all of the major creative industries. Future issues will cover book publishing, television, fine art, theater, and music. Eventually the series will be collected into a single, indispensable volume, published by Believer Books.
—Darren Franich
Acquiring Book Rights $275,000
In order to make a film based on literary source material, you have to buy the rights to the original writing.
Extension Fee $75,000
A payment to the author when the book rights have elapsed but the producers still want to make the film
Writer 1
Story, 1st Draft $175,000
PH&W $25,375
Pension, health, and welfare
Optional Polish $15,000
The writer’s final revision of the script, usually focused on dialogue and involving minor alterations to the story
PH&W $2,175
Optional Revisions $25,000
More extensive than the polish, these rewrites often incorporate notes from the producer, the director, and the principal actors.
PH&W $3,625
Production Bonus $50,000
Cash given to the original screenwriter when script is successfully filmed
Writer 2
Story $50,000
PH&W $6,500
Optional Polish $15,000
PH&W $2,175
Optional Revisions $15,000
PH&W $25,000
Writer 3
New writers are often hired as “script doctors” to provide revisions before, sometimes during, production.
Rewrite, 1 Set $125,000
PH&W $18,125
Optional Polish $35,000
PH&W $5,075
Making copies of the original screenplay is an important part of the production, since practically every person in the crew uses it in one way or another.
Script Breakdown/ Budget Prep $5,000
An exceedingly detailed list of everything required for the film—props, settings, people, etc.
Development Expenses $1,000
3 Producers $200,000 each
Executive producers are often not involved in the production itself, but handle all overarching business issues.
The line producer is responsible for the day-to-day production, balancing the artistic ambition of the director and cast, the technical possibilities of the assorted crews of crafstmen, and the financial limitations of the budget.
Airfare $3,200
Airfare, Line Producer $3,200
Accommodations $56,073
Per Diem $25,488
Limo Service, U.S. Airports $400
Limos Service, Canadian
Airports $264
Producers’ Car/SUV (x 2) $10,195
DGC $3,269
Directors Guild of Canada Fees
CPP/EI $1,359
Employment Insurance and Canada Pension Plan
WCB Alberta $108
Workers’ Compensation Board Fees
Payroll Service $180
Director Fee $150,000
The director is in charge of every creative decision made on the set, and must approve every choice made by the production’s creative team.
Guaranteed Residual $25,000
Airfare, Paris/L.A./Ret $8,000
Airfare, L.A./CAL/Ret $1,600
Hotel, 125 Days $25,960
Per Diem, 135 Days $12,744
Limos/Car Service, 6 Trips U.S. $600
Limos/Car Service, 2 Trips Cn. $132
For Casting Sessions:
Travel-Airfare, Cal/ L.a./Va nc./Ret $1,510
Hotel Accommodation, 8 Nights $1,888
Limos/Car Service, U.S. $200
Limos/Car Service $132
Director’s Car/SUV $5,097
OASDI $5,840
Old Age, Survivors, and Disability Insurance Medicare $2,538
FUI/SUI $434
Federal Unemployment Insurance/ State Unemployment Insurance
DGA-BTL $36,258
Director’s Guild of America Below-the-Line Fee
DGC $3,064
CPP/EI $1,274
WCB Alberta $101
Payroll Service $2,094
1st Lead $1,000,000
2nd Lead $500,000
3rd Lead $100,000
4th Lead $100,000
5th Lead $100,000
6th Lead $20,000
Actors in tiny roles who are paid a flat daily rate
ACTRA I & R $55,931
Insurance and Retirement Benefits
SAG $304,448
WCB Alberta $2,845
Payroll Service $9,406
Bringing actors back to replace dialogue after a shooting day is finished. The film is literally on a loop, allowing the actors to perfectly match their initial lip movements.
A team that specializes in film production looping
Choreographs all stunts and hires stunt crew
Stunt Doubles, Scale $4,813
Stunt doubles take the place of actors for stunts. “Scale” refers to the minimum salary required by union law.
Wardrobe Fitting $138
Preparation session preparing costumes for stunt doubles
BuyOut $5,199
Perform a variety of stunts: athletic, acrobatic, automotive, etc.
Casting Sessions/Rehearsal Spaces, U.S. $2,500
Casting sessions allow the filmmakers to examine several possible actors for roles in the film.
Casting Sessions/Rehearsal Spaces, Canada $1,416
Video Research $500
ACTRA Permits $12,744
Alliance of Canadian Cinema, Radio, and TV Artists
Total Fringes $93,246
The production must account for the cast’s travel budget. On larger productions, this budget would probably also include the lead actors’ entourage.
Main Cast $21,901
Includes lead actor’s family
Supporting Cast, L.a. $54,374
Supporting Cast, Vanc. $40,214
Main Cast $43,112
Supporting Cast, L.A. $69,913
Supporting Cast, vanc. $37,128
Stunt Crew, vanc. $3,946
Main Cast—Per Diem $18,974
Supporting Cast, L.A.—Per Diem $30,397
Supporting Cast, Vanc.—Per Diem $12,702
Stunts, Vanc. $1,350
387 Special-Skills Extras $394/day
Extras hired to perform specific, often athletic activities
329 ACTRA Background Performers $296/day
1102 Non-Union Extras $140/day
Extras who are not in ACTRA get paid less, but often work more as a result.
Stand-ins, Photo Doubles $28,690
People who take the place of performers in preparation for filming, aiding the director of photography in setting up proper lighting and camera motion
Replace lead actors for distant shots where faces are not visible
Required for safety and education of on-set minors
In charge of hiring all extras for production
Classroom/Tutoring Expenses $2,360
Bus to and from Locations $25,960
Required for transporting cast to location shoots
ACTRA I&R $52,610
Non-Union $6,890
WCB Alberta $3,197
Payroll Service $5,328
Oversees all production departments and reports directly to the producers. Works with assistant director on scheduling, assembles the budget, and keeps everything on time and on budget
The director’s right-hand person. Maintains the shooting schedule; works closely with the production manager
2nd Assistant Director $32, 351
1st AD’s right-hand person. Ensures the actors are in makeup, in wardrobe or on standby at the proper times
3rd Assistant Director $38,090
2nd AD’s right-hand person, often directs extras and relays important information to cast and crew
Trainee Assistant director (TAD) $11,074
Many departments will have at least one trainee on set, partially to give them on-the-job training, partially to give them jobs no one else wants to do.
Prevent errors in continuity during shooting; also log daily production reports
Production Accountant $64,570
Manages finances during filming
1st Accountant, General $39,100
1st Asst. Accountant, Payroll $31,567
2nd Asst. Accountant $18,941
Accounting Clerk $13,144
Makes sure all equipment, crew, and cast are in the right places at the right times
Location Manager $54,516
Secures locations and addresses issues that arise between the production and the local community
Asst. Location Manager $34,910
Responsible for every tiny and possibly thankless job involved with the production
Office PA x 2 $25,141
Location PAs
(Prep x 2) (shoot x 4) $45,336
Set PA $9,113
Daily PAs $7,202
Production Mgr. Computer $944
Location Mgr. Computer $944
Asst. Location Mgr. Computer $802
Production Coordinator Computer $1,416
Asst. Prod. Coordinator Computer $944
Prod. Coordinator Trainee Computer $802
Prod. Accountant/Asst. Accountants Rentals $6,513
Script Supervisor Computer $519
1st/2nd/3rd AD’s Computer $2,124
DGC $135,062
IATSE 212 $5,703
The International Alliance of Theatrical Stage Employees, Moving Picture Technicians, Artists and Allied Crafts of the United States, its Territories and Canada.
CPP/EI $58,502
WCB Alberta $4,652
Payroll Service $7,918
Conceives overall visual aesthetic for the film
Responsible for administrative aspects of the art dept.
Translates production designer’s vision for movie’s atmosphere into sets, using architectural plans
Can refer to signage used in creation of the set.
Used for interior studio sets to give the illusion that an outdoor scene exists outside a window
Supervises set construction and construction crew
In charge of on-set construction administration
Responsible for all painting and coloration of on-set items and scenery
Handles construction of on-set buildings, furniture, etc.
Labor required for creating seventy-three sets
The cost of renting machines required for construction
Lifts/Cranes $5,000
Dumpsters $3,000
Equipment $12,000
Safety Equipment $1,000
Craft Service—Construction $3,000
Waste Disposal/Toxic $1,500
Restoration $1,000
Certain locations require restorative construction after filming in order to repair damage.
Includes construction materials
A grip operates production equipment. The key grip is the chief grip on set and directs a crew of grips.
Key Grip’s assistant. “Best Boy” usually refers to the most senior member of a team.
Operates the dolly, a small wheeled vehicle designed to create smooth horizontal camera motion
In charge of operating the crane, equipment designed to create smooth vertical camera motion
Also known as “Grip Gang”
Company Grip #1 $20,011
Company Grip #2 $20,011
Company Grip #3 $15,851
Company Grip $4 $15,851
Company Grips, Dailies $14,126
Team that constructs and dismantles all scaffolding
Key Rigging Grip $6,117
Best Boy Rigging $4,536
Rigging Grip #1 $3,925
Solves any painting or carpentry issues that emerge while production is in motion
Crew that maintains vegetation on a set
Head Greens Person $21,757
Lead Greens Person $17,199
Greens Person $12,281
Services the other departments. Polices the set. Provides buffet-style snacks and drinks. Also provides first aid
FA/CS Technician $32,001
First Aid/Craft Services Technician
1st Asst. FA/CS Technician $23,528
Craft Service Asst. $3,778
Coordinates and choreographs all on-set special effects: pyrotechnics, scale models, breakaway walls, etc.
Special effects crew
1st Asst. SPFX $25,508
2nd Asst. SPFX $22,107
3rd Asst. SPFX (x 2) $40,813
Working with the production designer, the set decorator provides all props to furnish the constructed sets.
In charge of swing gang and set dressers
Swing Gang $137,556
Makes last-minute changes to the set
Lead Dresser $20,421
Swing Gang (x 4) $86,954
Team that dresses the set before filming and strikes it after filming is complete
Set Decorator Dailies $30,182
Work on a set during filming
Places furniture, manages decorative items
Purchases props for sets
Responsible for buying, borrowing, or creating any props needed for a production
Oversees transport and usage of all weaponry on set.
Works with actors to establish safety guidelines
Covers all props that cannot be rented or purchased outside of the production
Cares for and controls all animals in production
Local people hired to handle animals
Animal Handler/Trainer $11,707
For dogs, chickens, sheep, and goats
210 Cast Horses $27,565
Trick/Stunt Horses $472
Includes grinding horse with blindfold
Wagon Teams $20,957
Wagons/Carriages $24,440
Includes 11 wagons, 3 war wagons, 12 carriages, 1 sailboat, and 4 artillery pieces
Nondescript Horses/Animals $26,588
Includes dogs, goats, Merino sheep, Collie, mangy dog, cows, pigs, scrawny chickens, skinny dogs
Includes budget for veterinarian, electric fence, troughs
Creates wardrobe aesthetic for each character as well as develops costume pattern for the entire production
Responsible for administration and day-to-day running of wardrobe department
Truck Costumer $22,418
Maintains the wardrobe truck, where costumes are kept during the shoot
Costumer (x 2) $44,474
Maintain all costumes for a film
Seamstress (x 3) $26,711
Responsible for costume creation and on-set repair
Extras, Breakdown, etc. $11,196
The “breakdown” outlines the precise clothing for every character in every scene, from hat to shoes.
All clothing has to be laundered regularly.
Applies makeup to actors, works with facial hair, attaches prosthetics when necessary
Asst. Makeup Artist (x 2) $8,762
Makeup Dailies $8,881
Responsible for maintaining consistent cast hairstyles during production
Asst. HairStylist (x 2) $8,762
Hair Dailies $8,881
Applies makeup designed to create assorted illusions, from cuts and bruises to mutation and amputation
Cosmetics designed to make actors look older
In charge of all the electrical work on a production. Works with the director of photography on lighting layout for each scene
Gaffer’s lieutenant. Fixes malfunctions
Responsible for the cable (often hundreds of feet in length) that powers all lighting during production
Lamp Operator #1 $20,011
Lamp Operator #2 $20,011
Lamp Operator #3 $15,686
Lamp Operator #4 $15,686
Electrics Dailies $13,797
Responsible for running generator, the engine that provides energy required for location shooting
Team that sets up and breaks down all electrical lighting equipment in the production
Key Rigging Electrics $6,117
Best Boy Rigging $4,536
Rigging Electric #1 $3,925
Main Generator $25,488
Circus Generator $8,920
Extra Generators $4,720
Basic Package $108,000
Daily Rentals $15,000
Specialty Rentals, Night Lighting $26,000
Stage Lighting $22,000
Works with the director and the production designer to create the overall look of the film
Sets up camera and carries out required camera movement during a shot
Responsible for focusing camera lens during shots
Unloads, organizes, and prepares camera equipment
Video Asst. Operator $24,019
Records shots on video cameras for instant review
Camera Trainee $31,155
Takes on-set pictures for publicity purposes
Camera Package, 2 “Arri” cameras $157,500
The Arri Group is the motion-picture industry’s primary supplier of film equipment.
Additional Equipment $20,000
Steadicam $10,000
Hydraulically balanced equipment that attaches to camera operator using a harness. Creates smooth camera movements without bulky dolly equipment
Misc. Rentals $15,000
Records all sound on set during filming
Holds microphone to capture dialogue
Clears cables out of boom operator’s path
65 Walkies $8,973
Facilitate communication between the different areas of a production
Extra Allowance $2,360
Damage $944
Loss & Damages $1,000
Plans all transportation for production
In charge of all drivers transporting actors, crew, director, producers, press, and extras to and from key locations
Cast/Van Driver (x 4) $95,793
Transports actors
Co-Capta in Hair/MU Driver $23,855
Transports hair and makeup department
Wardrobe Truck Driver $26,837
Drives wardrobe truck to location
Honeywagon Truck Driver $22,674
Drives the honeywagon, a trailer used as a dressing room for day players when on location shoots
Fuel/Water Truck Driver $22,071
Cable Truck Driver $21,579
Camera Truck Driver $22,474
Electrics Truck Driver $22,809
Grip Truck Driver $22,809
Props Truck Driver $23,115
SPFX Truck Driver $22,502
Set Dec. 5-ton Truck Driver $7,140
2nd Honeywagon
Truck Driver $3,332
Additional Drivers $13,102
Teamster Meal Allowance $5,615
Unlike Craft Services, which provides snack buffets throughout a day of filming, the catering staff cooks full meals for the cast and crew.
Chef $22,873
Catering Staff (x 2) $40,912
Additional Staff $1,497
Meal Allowance $2,492
Includes transportation coordinator’s 4×4 pickup, captain’s 4×4 three-quarter-ton pickup, cast minivans transport flat deck, and fuel/water truck
Film shoots, especially with location shooting, often require trailers for the main cast during shooting.
Motorhomes (x 2) $26,620
Star Trailers (x 2) $39,043
2-Holer (x 2) $10,384
Trailer with two compartments, assigned to individual actors as dressing rooms and makeup facilities
School Trailer $4,153
Stunts trailer—pads & equip. $1,510
Honeywagon $18,124
Hair/Makeup Trailer $18,124
Wardrobe Trailer $15,859
Bathroom Truck $1,416
2nd Honeywagon $2,643
Quads $3,500
Canadian slang for all-terrain vehicles
Camera Car/Process Trailer $9,345
A camera car, usually a truck, is equipped to carry camera equipment, lights, and crew. A process trailer is is towed behind an automobile, providing a steady moving platform for the camera. The two mechanisms are used in shots involving high-velocity movement.
Camera Car Operator $5,522
Drives and maintains the camera vehicle
Water Delivery, Sewage Pump-Out $5,947
Honeywagon Supplies $1,699
Oil, Washer Fluid, Spare Keys, etc. $1,699
Compressed Air for Camera Truck/Darkroom $849
Compressed air cans are the usual go-to method for cleaning film negatives.
Allowance $9,440
Covers assorted parking fees
Crew Airfare $24,702
Crew Travel, Shoot (Edmonton) $1,416
Production Designer $14,160
1st Asst. Director $10,431
Director of Photography $11,328
Camera operator $6,136
Costume Designer $14,536
Asst. Costume Designer $9,204
Visual Effects Supervisor $2,832
Allowance $1,416
Production Designer $8,590
1st Asst. Director $7,301
Director of Photography $6,013
Camera Operator $4,295
Costume Designer $7,301
Asst. Costume Designer $6,442
Visual Effects Supervisor $1,227
Allowance $613
Crew Accomodations $46,634
Fees for filming rights at a location
During location shoots, film negatives are shipped to the lab each day, to be developed overnight and sent back to the location to be viewed as dailies.
Security Coordinator $16,048
In charge of all security personnel who maintain safety and protect the set during non-filming periods
Night Watch $21,864
Weekend Day Watch $8,745
State Holidays $531
Bonus pay for working during holidays
Vehicle Rental $3,823
Other Locations $4,652
Initial location Survey/Scout $7,500
Additional Survey/Scout $2,500
First Aid $1,888
Misc. Locations $2,973
Garbage bags, paper products, etc.
Meals, Prep $2,832
Meals, Cast & Crew $68,534
Meals, Union Extras $11,328
Meals, Non-Union Extras $10,384
Meals, Off-set Crew $4,720
Ice/Propane $4,153
Site Liasons $6,608
Tables and Chairs $4,248
Tents $38,232
Heaters $10,620
Air Conditioners $10,620
Trash Dumpsters $10,620
Portable Toilets $3,186
Payments and gratuities to neighbors
Location Manager Kit Rental $944
Asst. Location Manager Kit Rental $802
Locations Kit Rental $2,973
Signs, barricades, cones, etc.
Stage Rentals/Production Office $200,600
Office Rentals $4,720
Office Furniture $14,986
Office Equipment $5,900
Photocopies $17,936
Stationary Supplies $9,440
Telephone/Internet $52,392
Brokerage/Shipping/Courier $29,000
Computer Services $2,832
Office Craft Services $9,440
Cleaning $6,608
Security $472
Other Charges $472
Initial negative film loaded into the camera before shooting
Equipment that transfers film into electronic form, video, or DVD
Initial prints of film, often viewed the following day by the director and the film crew
Other Charges $10,837
10 Matte Shots
Combining two separate shots into one, often a real foreground image and a digital background image
20 Set Extensions & Composites
Supplementing footage with computer-generated effects to enhance dimensions of settings
50 Wire/Rig Removals
Removing obvious wires or other film equipment in post-production using CGI
25 Misc. Other shots/fixes
It is common practice even in independent films to fix shots in post-production using subtle digital effects.
All equipment is tested in preparation for filming.
Team filming scenes without actors: scenery, establishing shots, close-ups of objects, other inserts
Oversees all post-production activities, reporting directly to the producer
Assembles footage and audio into final film
Runs the cutting room
Includes digital editing equipment for use during production and post-production
Creates original music for the film
Mixes and synchronizes music within the soundtrack
For elaborate, “big” sound effects that cannot be created inside the studio
Automatic Dialogue Replacement. Actors re-record many of their lines in post-production.
Creates many of the natural, everyday sound effects in a film—footsteps, doors creaking, punches, etc.
Temporary sound effects, music, and voiceovers added as a guideline for sounds added in the final mix
Mixes several related sound tracks together
Acetate-based stock used for mixing sound
Negative optical tracks often provide better transfer quality than the optical track on the final film.
Sound is transfered from magnetic stock to film so it can be projected and edited with the picture.
Fee paid to Dolby Laboratories for use of their soundmixing equipment (and their logo)
Film reprinted for editorial purposes, either to shift the color scheme or replace damaged prints
The first print of the edited film
Made from answer-print negative, the interpositive creates more accurate color reproduction.
Print with images and sound on the same strip of film
Once a workprint has been edited, the negative cutter processes the negative, assembling it according to the editor’s list, to produce the final film print.
Combining two or more separate pieces of film
Standard Opticals $$35,000
Standard optical effects include dissolves and fades.
Electronic Prep $2,500
Lab Charges $1,500
Fees charged for licensing copywritten music in a film
Cost of converting b/w U.S. and Canadian currencies
Insurance Medicals $4,153
Work Permit Fees $3,115
Liability $17,500
E&O $10,000
Errors and omissions insurance
E&O Buydown Premium $15,000
$10.1–20 Million $220,000
The price of production insurance varies w/ budget size.
Required for furnishing production office
Wrap Party $5,000
Party for cast and crew at end of filming
Wrap Gift $2,500
Dept. Head DVD $1,000
Cast & Crew Screening $4,500
Canadian Film & Television Production Association
Canadian Audio Visual Certification Office
Allowance added to the production budget in preparation for unforseen expenses
All pre-production expenses, including salaries for the main creative people involved in the production, all travel and living expenses, and assorted other production fees
All other fees involved in the production of the film
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