CREC010400 - Overview and definitions: film & TV - phases of production
Four phases of production
The AVEC legislation sets out four phases of producing a film or TV programme:
Development
Pre-production
Principal photography
Post-production
Expenditure eligible for AVEC is limited to core expenditure, which is expenditure on pre-production, principal photography and post-production (CREC051000). This means that expenditure on the first phase of production, development, must be separated from core expenditure.
Attributing costs across the phases of production
Specific activities within each of the four phases do not always take place in a strictly sequential way, and a given item of expenditure may be attributable to several stages. For example:
The screenplay will normally be written during development. It may well continue to be reworked throughout the production, but regardless of this, it is normally used in development, pre-production (since the production is planned around it), principal photography (when the actual filming takes place) and post-production.
A production designer might be engaged as part of development, pre-production or principal photography.
An actor could be involved in rehearsing during pre-production, performing during principal photography and re-recording dialogue during post-production.
In each case, it would be reasonable to consider that all these examples contribute to more than one stage of production.
It is important to first identify which phase(s) of production a given item of expenditure contributes to. It is then necessary to determine how much expenditure is attributable to that phase.
The attribution of costs between phases of production must be done on a just and reasonable basis (CREC055000).
Distinguishing development from later phases of production
Because AVEC is available on pre-production expenditure but not on development expenditure, it is important to understand the difference between the two.
Development expenditure is essentially speculative. It relates to those activities undertaken with the aim of determining whether the film or TV programme is a commercially feasible project which might proceed to the later stages of production.
Pre-production expenditure, in contrast, is not speculative. It is incurred on those activities undertaken in the knowledge that a decision has been taken for the film or TV programme to go ahead. Such activities can, however, be undertaken even where some development activities are still taking place.
Expenditure attributable partly to development and partly to later phases of production
Some costs relate to both the development phase and other phases of production. Examples of such costs would be those incurred on the script and the producer’s fee. Where the costs of the film/TV programme attract relief, it is necessary to establish to what extent the expenditure on the script is incurred on establishing whether a film/TV programme can be made and what it should be like and how far it is incurred on actually making the film/TV programme.
The correct apportionment will vary according to circumstances.
For example, if a producer worked substantially full-time on a film for a year, with the first three months being taken up with development and the remaining nine months with pre-production, principal photography and post-production it would be reasonable for one quarter of the producer’s fee to be allocated to development.
A script could be used during the development stage of a production as well as the later phases. If the original script was more or less unchanged through this process, then it may be reasonable to allocate its costs according to the extent to which reference is made to it during the various stages of production in which it is used.
However, if the script writer is paid an initial fee for a first draft of the script for development purposes, followed by further instalments as the project proceeds to the later stages of production and further refinements are made to the script, then it may be reasonable for the allocation of costs to more closely follow the timing of the payments and the use to which the various versions are put.
Animated films and TV programmes
Development
Development is the stage of creation of an animation in which the project progresses from the initial concept to the point at which a decision can be taken whether or not it should proceed.
When looking at the development stage for animation, there may be parallel elements of pre-production. Animation requires more visual and aesthetic creative work at an early stage to proceed.
Pre-production
Pre-production is the stage of production where activity begins to be directed at actually making the animation. This may include the following activities:
securing the necessary permissions for book rights, music and soundtrack
booking studio facilities
acquiring equipment
developing artwork
developing characters
developing the script and making storyboards
rehearsals
rough rendering
engaging cast and crew
Typically, pre-production will see the script finalised and a storyboard or animatic produced.
Principal photography
Principal photography for an animation is the stage at which filming or final rendering occurs. This stage will often require that certain key elements from pre-production are complete. However, other stages of pre-production might continue.
It is also the stage at which key elements of the soundtrack are created. This includes the main vocal tracks from actors’ performances. This element of principal photography will occur in advance of other stages of animation.
Post-production
Post-production is the stage where soundtracks are enhanced or added and the animation is edited for theatrical release or broadcast. It is common for some of these stages to occur during or even before principal photography. For example, the voice soundtrack is usually required to be reasonably finalised before animation starts.
At the end of post-production, the animation is in a state where it can be released in cinemas or broadcast.