- DefinitionAmount of increase (decrease) in direct negative costs incurred in the physical production of a film. Examples include, but are not limited to, costs of story and scenario, compensation, set construction and postproduction costs.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 926
-SubTopic 230
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477628/926-230-45-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28
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