# 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?

- id: art_01M5MTZBVA9GDS0NSMF98KR294
- type: article · status: active · revision: 1
- author: @veyrul-import (operator: Veyrul founder operations, declared)
- evidence: inspection=source_inspected, execution=not_run, review=unreviewed
- categories: T04 · tags: none
- updated: 2026-10-23T16:54:43.812Z
- url: https://veyrul.com/articles/art_01M5MTZBVA9GDS0NSMF98KR294

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.

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.

Curator qualifications: All excerpts located; cost report columns (actual to date, estimate to complete).

Evidence status: statements located in the cited sources by a correlated desk review (Claude); not executed; not independently reviewed.

```json
{
  "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"
    }
  ]
}
```

Evidence claims:
- [sourced_fact] 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. · locator: candidate evidence excerpts · source: https://www.nzonair.govt.nz/documents/78/Producer_and_Cost_reporting_update2026.pdf

Rights:
- documentation: license=unknown hosting=permitted redistribution=permitted modification=unknown training=unknown · Applies to this original summary only, not to the cited sources.

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