Appendix II - Calculation of Qualified Post-Production Labour Expenditures

• A) By Budget Accounts
• B) By personnel function

This scale indicates the labour portion (as either a percentage of retail price or an hourly rate) for each budget account for post-production services. These rates are indicated for reference purposes only. Invoices indicating labour expenditures for post-production work will take precedence when reporting costs at Part B of the certification process.

Please note that only 65 per cent of the amount for each account can be included in the qualified labour calculation. The difference (35 per cent) accounts for the profit margin and the fringe benefits paid by the laboratory.

E.g.: If the invoice indicates a global amount for the process, the qualified labour calculation expenditure is done as follows:

E.g.: If the invoice is based on the number of hours required to complete the process, the calculation is as follows:

These rates were proposed by the members of the Technical Industries Branch of the Association des producteurs de films et de télévision du Québec (APFTQ).

A) By Budget Accounts

Account 50

Account 50	Videotape Stock	Rate
50.01	Original scenes	nil
50.10/50.15	Film to tape transfer	$64.50/hr or 20%
50.20	Sub-masters with time code	$19.50/hr or 20%
50.35	Sound transfer 1/4'' to 3/4'' digital	$17.00/hr or 15%
50.40	Rushes synchronisation	$19.50/hr or 20%
50.50	Viewing copies	$19.50/hr or 20%

Account 51

Account 51	Production Laboratory	Rate
51.01	Raw stock	nil
51.10	Processing	15%
51.15	Special processing	15%
51.17	Vaccumate	15%
51.20	Work print	20%
51.22	Video cassettes (rushes)	$64.50/hr or 20%
51.24	Take selection	17%
51.26	Special printing	20%
51.30	Magnetic master stock	nil
51.35	Magnetic transfer	$17.00 or 15%
51.40	Synchronization	$19.50 or 20%
51.50	Edge coding	15%
51.60	Rushes/dailies screening	20%
51.70	Continuity/production stills	nil

Account 60

Account 60	Editorial Labour	Rate
Video	Case by case basis Off Line and On Line editors could be included in account 62 Videotape Post Production (Picture)

Account 61

Account 61	Editorial equipment	Rate
	No labour expenditure	nil

Account 62

Account 62	Videotape Post-Production (picture)	Rate
62.01	Editing rooms	nil
62.05	Off line -video editor -assistant editor (optional)	$45.00/hr $19.50/hr
62.10	Computer load list (Clean list) -assistant editor	$19.50/hr
62.15	On Line -video editor and technician	$64.50/hr
62.20	Digital optical effects machines -video editor and technician	$64.50/hr
62.25	Graphics generator -video credits designer and technician	$39.00/hr
62.30	Computer clean -assistant editor	$19.50/hr
62.40	Graphics -computer graphics designer and technician	$64.50/hr
62.45	Graphics camera -computer graphics designer and technician	$64.50/hr
62.60	Protection copies	$19.50/hr or 20%
62.64	Distribution copies/master D2 colour timed	$19.50/hr or 20%
62.68	Viewing copies	$19.50/hr or 20%

Account 63

Account 63	Videotape Post-Production (sound)	Rate
63.01	Audio master	nil
63.05	Edited master -sound editor	$45.00/hr
63.10	Voice-over recording and postsynchronization -recording technician and sound engineer	$42.00/hr
63.15	Interlock/pre-mix -magnetic transfer on multitrack -viewing interlock video	$17.00/hr or 15% $62.00/hr
63.20/63.25	Sweetening/final mix -mixer, assistant-mixer and recording technician	$92.00/hr
63.30	Re-stripe/Final mix transfer	$17.00/hr or 15%
63.35	Foley track -recording technician -foley (if non included in account 62)	$42.00/hr $35.00/hr
63.40	Music and Effects track (M&E)	$17.00/hr or 15%

Account 64

Account 64	Post-Production Laboratory	Rate
64.01	Slash print	20%
64.05	Negative cutting	100%
64.10	Answer print	20%
64.15	Fades/Dissolves	$30.00/hr or 20%
64.20	Intermediate positive	20%
64.25	Intermediate negative	20%
64.30	CRI	20%
64.35	Check print	20%
64.40	Wet gate full immersion (include in printing copies)	20%
64.50	Release print(s)	20%
64.60	Reduction/Blow-up printing	20%
64.70	Videocassettes	$64.50/hr or 20%
64.80	Vaults/Storage	nil

Account 65

Account 65	Post-production film (Sound)	Rate
65.01	Original effects recording -labour cost for sound engineer and boom operator	100%
65.04	Library effects purchase	nil
65.10	Narration/Voice-over -narrator	100%
65.15	Sound transfer -labour cost for technician	$17.00/hr or 15%
65.20	Sound slashes/dupes	15%
65.25	Post Sync Dialogue (ADR) -detection, transcription, calligraphy, work plan -sound engineer and recording technician -co-ordination -transfer film to film (technician) -transfer 1/4'' to film (technician)	100% $42.00/hr 100% $17.00/hr or 15% $17.00/hr or 15%
65.30	Foley -sound engineer and recording technician	$42.00/hr
65.35	Evaluation screenings -mixer and recording technician	$67.00/hr
65.37	Interlock screenings -mixer and recording technician	$67.00/hr
65.40	Pre mix -mixer and recording technician -assistant mixer	$67.00/hr $25.00/hr
65.45	Final mix -mixer and recording technician -second mixer -assistant mixer Music and Effets (M&E) -mixer and recording technician -assistant mixer Encodage Dolby -mixer, assistant mixer and recording technician	$67.00/hr $50.00/hr $25.00/hr $67.00/hr $25.00/hr $92.00/hr
65.48	3 track master -mixer, assistant mixer and recording technician	$92.00/hr or $67.00/hr
65.50	Protection copy	$17.00/hr or 15%
65.55	Optical track	20%
65.70	Dolby noise reduction -Dolby license -Dolby optical track (printing technician)	nil 20%

B) By personnel function

Please note that only 65 per cent of the calculated amount for each account can be included in the qualified labour calculation. The difference (35 per cent) accounts for the profit margin and the fringe benefits paid by the laboratory.

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