Transcription of Entertainment Audit Technique Guide
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Entertainment Audit Technique Guide Publication Date - October 9, 2015 NOTE: This Guide is current through the publication date. Since changes may have occurred after the publ ication date that would affect the accuracy of this document, no guarantees are made concerning the te chnical accuracy after the publication date. Table of Contents Entertainment Audit Technique Guide .. 1 5 Chapter 1 - Background .. 5 5 Chapter 2 - Planning the Audit .. 8 General Approach to the Interview .. 8 Self-Employment Tax Considerations .. 10 Employee Versus Independent Contractor .. 10 Audit Techniques .. 10 Non-Filers .. 11 Chapter 3 - Income Issues .. 12 Residuals .. 12 Royalties and License Fees .. 12 Fringe Benefit 12 13 Reconstruction of Income.
technicians and support services (although it includes set designers and artists). The "line" is an accounting demarcation used in developing the budget for production. Some above the line costs are incurred even before a film goes into the production stage. Above the line costs include the
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