BIM56200 - Film and audio products: methods applying to all master versions: contents
This section contains the following:
| BIM56205 | Revenue nature of income and expenditure |
| BIM56206 | Meaning of expenditure on the production or acquisition |
| BIM56207 | Production expenditure |
| BIM56210 | Allocation of expenditure to relevant periods |
| BIM56215 | Income matching method |
| BIM56220 | Income matching method: examples |
| BIM56225 | Income matching method: batching |
| BIM56230 | Cost recovery method |
| BIM56235 | Cost recovery method: examples |
| BIM56240 | Leases and licences |
| BIM56243 | Sale of the master version |
| BIM56245 | Television films |
| BIM56250 | ESCB54 |
| BIM56255 | Excluded expenditure |
It is one of nine chapters covering film and audio products as a whole. The other eight chapters are as follows:
- introduction BIM56000 onwards,
- qualifying films BIM56100 onwards,
- deductions for qualifying films BIM56300 onwards,
- tax deferral schemes for qualifying films BIM56400 onwards,
- avoidance BIM56500 onwards,
- avoidance: individual exit schemes BIM56600 onwards,
- avoidance: corporate exit schemes BIM56650 onwards,
- avoidance: tax deferral beyond 15 years BIM56700 onwards.
