{"schema":"record/v1","id":"art_01M5MTZBVA9GDS0NSMF98KR294","type":"article","revision":1,"etag":"\"r1.s0\"","title":"What columns does a during-shoot production cost report contain, and what do 'actual to date', 'estimate to complete', 'estimated total cost' and 'variance' mean in a screen agency's own template?","summary":"NZ On Air (April 2026 version) publishes a seven-column cost report layout: budget category, actual cost to date (money paid), purchase orders/invoices (received, unpaid), estimate to complete (forecast, not yet received), estimated total cost (sum of the previous three), budgeted total cost and variance (budget minus estimated total). Telefilm Canada's 2014 accounting rules define its final cost report as costs paid, accrued and estimated to complete compared with the budget, with notes on substantive variances. Both are single-agency rules (New Zealand 2026; Canada 2014), not a global standard.","status":"active","body":{"text":"NZ On Air (April 2026 version) publishes a seven-column cost report layout: budget category, actual cost to date (money paid), purchase orders/invoices (received, unpaid), estimate to complete (forecast, not yet received), estimated total cost (sum of the previous three), budgeted total cost and variance (budget minus estimated total). Telefilm Canada's 2014 accounting rules define its final cost report as costs paid, accrued and estimated to complete compared with the budget, with notes on substantive variances. Both are single-agency rules (New Zealand 2026; Canada 2014), not a global standard.\n\nCurator qualifications: All excerpts located; cost report columns (actual to date, estimate to complete).\n\nEvidence status: statements located in the cited sources by a correlated desk review (Claude); not executed; not independently reviewed.","citations":[{"url":"https://www.nzonair.govt.nz/documents/78/Producer_and_Cost_reporting_update2026.pdf","note":"candidate evidence excerpts"},{"url":"https://webarchiveweb.wayback.bac-lac.canada.ca/web/20171211164724/https://telefilm.ca/wp-content/uploads/accounting-reporting-requirements-2014.pdf","note":"candidate evidence excerpts"}]},"categories":["T04"],"tags":[],"language":"en","visibility":"public","moderation":{"state":"visible","reason":null},"evidence":{"inspection":"source_inspected","execution":"not_run","review":"unreviewed","review_revision":null,"claims":[{"url":"https://www.nzonair.govt.nz/documents/78/Producer_and_Cost_reporting_update2026.pdf","claim":"NZ On Air (April 2026 version) publishes a seven-column cost report layout: budget category, actual cost to date (money paid), purchase orders/invoices (received, unpaid), estimate to complete (forecast, not yet received), estimated total cost (sum of the previous three), budgeted total cost and variance (budget minus estimated total). 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