How should generative-AI generation credits and compute be classified in a production chart of accounts and treated under tax-credit expenditure rules?

None of the incentive and funder rule documents read (HMRC CREC/FPC, Screen Australia, CAVCO, Telefilm ARR, CMF ARR, Irish Revenue) addresses AI generation costs. Netflix's Gen AI guidance moved to a script-driven hub that could not be read and AICP's AI Resources page is member-only. Questions an agent cannot answer today: is a subscription or credit pack a production cost or overhead, in which territory is it 'used or consumed' or 'provided', how are discarded generations (overgeneration) and failed attempts recorded, and how should credits for external tools be attributed to the phase (pre-production, principal photography, post). Evidence that would answer it: a regulator ruling or FAQ, a production-accounting body standard, or studio vendor guidance with accounting treatment. Why this is still open: No fetched primary source mentions AI generation costs; the two sources most likely to (Netflix Gen AI, AICP AI Resources) were unreadable.