Film Accounting Glossary

Turnaround

What is turnaround?

Also called rest period, or development turnaround.

Turnaround has two distinct meanings in production.

In labor terms it is the mandated rest interval between a crew member's wrap and their next call, and violating it triggers a premium payment that appears in the next morning's hot costs. In development terms it is the state of a project a studio has abandoned, where another party may acquire it by reimbursing the accumulated development costs plus interest.

Example

In labor terms: a crew member wraps at 10pm and is called at 6am, breaking a 10-hour turnaround by two hours, which triggers a premium visible in the next morning's hot costs. In development terms: a studio abandons a project and another party acquires it by reimbursing accumulated development cost plus interest.

Figures are illustrative, chosen to show the mechanics rather than to quote market rates.

Where you'll see it

The labor meaning lives in timecards and hot costs; the development meaning lives in business affairs. Same word, unrelated arithmetic.

Common mistake

Confusing the two meanings in a conversation about cost. One is a labor premium in this week's payroll, the other is a development transaction.

Related questions

What is turnaround in film labor terms?
The mandated rest interval between a crew member's wrap and their next call. Breaking it triggers a premium payment on the following day.
What does it mean for a project to be in turnaround?
A studio has abandoned it, and another party may acquire it by reimbursing the accumulated development costs, usually plus interest.

Related terms

Written and maintained by the team at Revolution Picture Cars, who budget and invoice picture-car rentals for productions. General explanation of industry practice, not tax, legal, or accounting advice. Union rates, incentive rules, and tax law change; confirm the current terms with your production accountant, your payroll company, or the relevant film office before relying on them.

Last updated August 2026.