Film Accounting Glossary
Expense report
What is an expense report?
Also called expense claim, or T&E report.
An expense report is the itemized claim a crew member or producer submits for out-of-pocket costs, with receipts, account codes, and an approval.
It is the smallest and most numerous document in film accounting and the one most likely to be non-compliant, which is why productions set a written travel and expense policy before the first day. Unreceipted expenses above the policy threshold become taxable income to the claimant.
Example
A coordinator submits 14 receipts totalling $612: cab fares, hardware, a working lunch, and $95 of parking with no receipt. The $95 is either declined under the T&E policy or paid and treated as taxable income. Both answers are defensible; having no policy is not.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
The smallest and most numerous document in film accounting, and the one most likely to be non-compliant. Governed by the written travel and expense policy.
Common mistake
Deciding what is reimbursable claim by claim. Without a written policy the same expense gets two answers, and unreceipted payments quietly become taxable income.
Related questions
- Do film expense claims need receipts?
- Above the threshold set in the production's travel and expense policy, yes. Unsubstantiated payments risk being treated as taxable wages to the claimant.
- Who approves an expense report on a production?
- The department head first, then accounting against the policy, with the UPM or line producer approving anything outside the stated limits.