Film Accounting Glossary
Rentals
What are rentals?
Also called equipment rental, or rental cost.
Rentals are payments for the temporary use of equipment, vehicles, stages, or property, and they are among the largest below-the-line categories on most productions.
Rental cost is driven by duration and shape rather than shoot days alone: pickup and return days, weekend holds, and standby all bill even when nothing is shot. Rental lines are also where credit memos, damage adjustments, and unreturned-item charges most often need reconciling at wrap.
Example
A vehicle needed for six shoot days spread across three weeks bills as three weeks, plus a pickup day, a return day, and a weekend hold. Nine calendar days of billing for six days of use, and the schedule shape caused all of it.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Among the largest below-the-line categories, and where credit memos and unreturned-item charges most often need a wrap-time reconciliation.
Common mistake
Budgeting rentals off shoot days. Duration held is what bills, so pickup and return days, weekend holds, and standby all add cost with no footage attached.
Related questions
- How are film rentals priced?
- By duration held rather than days used, with weekly rates discounted against daily, plus delivery, standby, and any loss and damage charges.
- What should be reconciled on rental accounts at wrap?
- Credit memos for early returns, damage adjustments, unreturned-item charges, and any weekend or standby days billed but not agreed.