This item refers to all costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities and services of the business to the attention of consumers for the purpose of increasing sales. Commission payments are included in 'commissions to advertising agencies/brokers'.
Affiliation fees paid
This item refers to fees paid by regional services to their affiliated network or network services for the right to broadcast the network’s programs.
Amortisation of productions
This item refers to the purchase of production rights via a licence arrangement from the copyright owner, for a specified period. Productions that are licensed are treated as a capitalised expense. The amortisation charge is expensed through the business financial statements and represents the diminution in the value of production rights over time (generally several years).
Amortisation of programs
This item refers to the purchase of program rights via a licence arrangement from the copyright owner, for a specified period and/or number of screenings. Programs that are licensed for multiple screenings are treated as a capitalised expense. The amortisation charge is expensed through the business financial statements and represents the diminution in the value of program rights over time (generally several years).
Artists and production related professionals
This includes actors, film and video editors, directors of art, film, television, cinematography, casting, program, technical, lighting, other artists and production related professionals.
Audit and other accounting expenses
This item refers to the costs incurred for the professional advice and skills of an auditor or accountant.
Bad and doubtful debts
Bad and doubtful debts is the amount of accounts receivable that are either written off, or estimated to be uncollectable during an accounting period, and are expensed in a period's profit calculations.
Casual/temporary employees are those persons directly employed by the business who are not entitled to paid leave.
Children's programs 'C' classification
This refers to programs which meet the criteria of suitability for children (other than preschool children) as classified by the Australian Broadcasting Authority.
Children's programs 'P' classification
This refers to programs which meet the criteria of suitability for preschool children as classified by the Australian Broadcasting Authority.
The process of photographing and lighting motion pictures.
Commercial broadcast hours
This item represents the airtime of completed first release programs, including commercial breaks. Program re-runs and the production time for commercials, advertisements and station program promotions are excluded.
Commercial free-to-air broadcasters
This item refers to commercial free-to-air broadcasters licensed with the Australian Broadcasting Authority to broadcast. These businesses operate on a profit-making basis and generate the majority of their income from the sale of airtime.
Commercials, station promotions and interstitials
This item includes advertisements, community service announcements, television station identifiers and program promotions.
Commissions to advertising agencies/brokers
This item includes commissions paid to accredited agencies of the Australian Accreditation Authority for advertisements placed. Payments to advertising agencies for promotion of the business or its products are included in 'Other advertising expenses'.
This item represents media produced specifically for the corporate sector clientele, and includes media produced for marketing and training purposes.
See 'Other depreciation and amortisation'.
Fees received by directors of film which are pre-determined prior to the commencement of the film and can be a combination of fees, commissions or profit sharing.
This item represents programs (other than news, current affairs, magazine or infotainment) that provide a creative treatment of actuality.
This item represents programs that have a fully scripted screenplay in which the dramatic elements of character, theme, and plot are introduced and developed to form a narrative structure. This can include animated drama and dramatised documentaries.
The process of copying film.
This item includes media produced for schools, tertiary and other educational institutions.
Employees are all persons working for a business who receive remuneration in any part of the reference period, excluding working proprietors and partners.
Employer contributions to superannuation funds
Employer contributions to superannuation funds are the cost of the employer's contributions during the reference period made on behalf of employees including salary sacrificed amounts.
Employment at end June
Employment represents all employees and working proprietors and partners on the payroll for the last pay period ending in June. Employees absent on paid or prepaid leave are included. Non-salaried directors, subcontractors and persons solely paid by commission without a retainer are excluded.
This item includes feature films produced for cinematic release. Features made for television are included under television programs. Feature film productions represent the number of productions which commenced development, pre-production, principal photography or post-production in 2002-03.
Film and video production businesses
This item includes businesses mainly engaged in the production of motion pictures on film or video tape for theatre or television projection. Businesses mainly engaged in providing post-production services such as dubbing, subtitling and editing, are also included.
Fringe benefits tax
Fringe benefits tax is payable by employers when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associates of employees) in connection with their employment.
Gross income from the sale of airtime
This item refers to the sale of airtime or 'space' on television for the broadcasting of advertisers' commercials or sponsors' messages.
Income from affiliation fees
This item refers to income received from other businesses for the right to access and broadcast the network's programs.
Income from the production of feature films, television programs, commercials, corporate/marketing/training media and music media
This item refers to all income received during the reference period from production activity. It includes licensing fees, distribution advances and pre-sales, private investment and minimum guarantee payments.
Income from the provision of post-production/film laboratory services
This item represents income earned from the final stage in the production process and includes visual editing (subtitling), sound editing (dubbing), duplication, film printing, processing, film/video conversions, fees received by incorporated freelancers, and rental of facilities and/or equipment with crew.
Income from the provision of production services to other businesses
This item relates to businesses that provide services to production houses and businesses in the television services industry. Services include producers' fees, line production, directors' fees, cinematography and other production services, fees received by freelance businesses, rental of facilities and/or equipment with crew and production services provided to overseas companies. The item relates to businesses that provide services to production houses and businesses in the television services industry.
Industry value added (IVA)
Industry value added for market producers is an estimate of the difference between the value of the output of an industry and the purchases of materials and selected expenses incurred in the production of that output. For market producers, it has been derived by determining the income associated with the production (in this case sales of goods and services, changes in level of trading stock inventories, operational funding from government and capital work done by own employees for own use or for rental or lease), and subtracting the direct costs of producing these outputs (purchases of goods and services used in production of goods for resale and selective expenses related to the sale of goods and administrative expenses, exclusive of indirect taxes such as payroll tax, fringe benefits tax, land tax and land rates).
Insurance premiums are expenses incurred by an organisation in respect of different types of insurance policies but excluding workers' compensation and compulsory third party motor vehicle insurance.
Interest expenses are outflows of funds related to the cost of borrowing money.
Interest income is income earned through the lending out of funds owned by the entity.
These include staff related costs such as wages and salaries (including monies paid directly to freelancers via the payroll), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers' compensation premiums and provision expenses for employee entitlements.
Large employers are businesses with employment of 100 or more persons.
Light entertainment and variety
This represents live entertainment such as infotainment and lifestyle programs and today/tonight shows. This item also includes programs which contain a mixture of live entertainment forms or a series of short performances which may include comedy, music, dancing, gags and patter.
This item refers to income from management services provided, revenue sharing arrangements and other income treated as management-related by the business in its profit and loss statement.
This item refers to managers, administrators, film and television producers, executive producers and clerical and other administrative staff.
Motor vehicle running expenses
Motor vehicle running expenses are the costs incurred using 'on-road' motor vehicles owned by the business for business purposes.
This item refers to music based productions including film clips.
News and current affairs
This item refers to programs reporting on current or recent happenings, including film coverage of international, national and local events, reports on weather and essential services. This item also includes programs which report on local and world events of a newsworthy nature or which interpret such events by interviews or discussions with acknowledged experts in the field.
Operating profit before tax
This item is a measure of profit (or loss) during the reference period, taken before extraordinary items are brought into account and prior to the deduction of income tax and appropriations to owners (i.e. dividends paid, drawings). It is generally derived by subtracting total expenses from total income, and adding the difference between closing inventory and opening inventory for the period.
Operating profit margin
This represents the percentage of a business's sales of goods and services which becomes profit after all operating expenses have been deducted. It is derived by expressing total operating profit before tax as a percentage of total sales of goods and services.
Other contract, subcontract and commission expenses
These include payments to other businesses and self-employed persons for work done or sales made on a contract or commission basis and payments to persons paid by commission without a retainer. Payments to contractors and consultants for repair and maintenance are excluded, as are commissions paid to employees or persons receiving a retainer.
Other depreciation and amortisation
This item refers to the financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. They represent the accounting process of systematically allocating the cost of a non-current asset over its expected useful life. This item excludes amortisation of productions.
Other management and administrative fees
See management fees/charges.
Other post-production services
This item includes all categories of post-production services other than visual editing, sound editing, duplication and film laboratory services.
Other production services
This item includes rental of facilities and/or equipment with crew, lighting services, art direction, special effects, model making and animatronics.
Other productions specifically made for television
This item includes all categories of television programming not separately specified including: children's programs, educational programs, music programs, etc.
This item includes purchases of materials, components, containers, packaging materials and other production consumables. It excludes purchases of film stock and video tape stock, office supplies, motor vehicle running expenses, etc.
Other royalties expenses
This item refers to payments made to Australian or overseas companies/individuals for the use of rights owned by another company/person. It also includes payments under licensing arrangements, music rights, literary rights and options, and payments for the use of intellectual property. Withholding tax is not deducted. This item excludes royalties paid as part of program rights.
Other royalties income
This item includes revenue under licensing arrangements, sale of ancillary rights, soundtrack and literary rights. Excludes sale of rights resulting in a change of ownership of assets and program sales.
Payments to channel providers
This item represents the payments made by pay television broadcasters to television channel providers for the provision of a channel containing pre-packaged programs ready for broadcasting.
Payments to employment agencies for staff
These are payments made to an employment agency for the supply or recruitment of staff.
Payments to other businesses for post-production/film laboratory services
This item represents payments by production businesses to other specialist businesses, freelancers/contractors for the provision of post-production services, such as visual and sound editing, duplication, etc. completed during the final stage of the production process.
Payments to other businesses for production services
These include payments to freelancers/contractors (e.g. producers, directors, cinematographers, casting, lighting, etc.). It also includes rental of facilities and/or equipment with crew.
Payroll tax is a tax levied by state and territory governments upon the amount of wages and salaries paid by a business.
Permanent full-time employees
This item refers to persons who worked 35 hours or more per week, and are entitled to paid leave.
Permanent part-time employees
This item refers to persons who work less than 35 hours per week, and are entitled to paid leave.
Post-production/film laboratory services
See 'Payments to other businesses for post-production/film laboratory services'.
Producer fees and line production
This item includes fees paid for the provision of production services, including the rental of facilities and/or equipment with crew.
This item includes production costs of projects expended during 2002-03. It includes all production costs associated with development, pre-production, shoot, post-production and labour costs. It excludes costs associated with the production of commercials and advertisements, and projects for which the business provided freelance production, post-production or film laboratory services to other production houses.
Program rights used
This item refers to the purchase of program rights via a licence arrangement from the copyright owner, for a specified period and/or number of screenings. Programs that are licensed for a single screening are expensed here.
This item refers to income generated from program sales including pre-sales and overseas sales.
This item refers to television broadcasters which operate on a 'not for profit' basis and whose main source of income is from government funding.
Purchases of film stock and video tape stock
This item is a component of total purchases of goods and services used in the production of the final output of a business.
Quiz, panel and game shows
Quiz and game shows are television program formats in which contestants or guests compete for prizes or financial rewards. Panel shows are television programs where an issue (or issues) are discussed by a group of people.
Rent, leasing and hiring expenses
Rent, leasing and hiring expenses are the cost of the rent, leasing (excluding finance leases) and hiring of vehicles, land, buildings, machinery, equipment and any other property from other businesses or individuals. This item includes operating lease payments and rental of facilities and/or equipment without crew. Expenses related to the rental of facilities and/or equipment with crew are included in payments to freelancers who are paid via an incorporated company.
Rent, leasing and hiring income
This item includes income derived from renting, leasing or hiring of assets such as land, buildings, vehicles, or equipment to other businesses or individuals.
Repair and maintenance expenses
This item includes costs associated with work undertaken on plant and machinery, etc. to maintain normal business operations.
This item refers to payments made to Australian or overseas companies/individuals for the use of rights owned by another company/person. This item includes payments under licensing arrangements, music rights, literary rights and options, and payments for the right to use motion picture or television films or video tapes. Withholding tax is not deducted.
Short films are films of 59 minutes or less, excluding documentaries or telemovies.
Situation and sketch comedy
This item includes comedy programs comprising sketches that are short, self-contained stories or plots. They exclude stand-up comedy programs or incidental components of a program of another kind.
Small employers are businesses with 0-4 persons employed.
The process of arranging a film's soundtrack to decide its final order and content.
Live or delayed coverage of competitive sport. This item also includes programs such as sporting previews, summaries, news and talk in which replays of events are incidental.
Subscription and membership fees
This item refers to fees paid by viewers to subscription television broadcasters for access to channel services.
This item refers to commercial broadcasters which operate on a profit-making basis and receive the majority of their income from subscription and membership fees.
Subtitling refers to the process of preparing a printed translation of dialogue in a film or television program.
Technical and production support employees
This item refers to sound and lighting technicians, camera operators, production assistants, make-up artists, special effects technicians, grips, costume/wardrobe coordinators and other technical and production support staff.
Telecommunication services are all payments (of a non-capital nature) for telecommunication services which engage wire, cable or radio transmission. They include fixed and mobile phones, facsimile, Internet services and leased lines for computers, etc.
Television licence fees
This item refers to fees paid by broadcasters for a television licence which is issued by the Australian Government via the Australian Broadcasting Authority. These licences may be expensed or capitalised.
Television programs include Australian productions made specifically for television.
Travelling, accommodation and entertainment expenses
Travelling and accommodation expenses are costs incurred for transportation services or in providing accommodation to staff when business activities occur away from the normal place of business. Entertainment expenses are the costs incurred for the provision of entertainment activities, either for staff of the business or clients.
This refers to the process of cutting and arranging a film to decide its final order and content.
Wages and salaries
This item refers to the gross wages and salaries (including capitalised wages and salaries) of all employees of the business. The item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer are excluded.
Workers' compensation costs
Workers' compensation is a compulsory insurance cover taken out by all employers, except self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of, employment.
Working proprietors and working partners of unincorporated businesses
A working proprietor operates his or her own business (a sole proprietorship), while a working partner, along with one or more other partners, operates a partnership. Working proprietors and working partners are the owners of their business and as such, they are not considered to be employees of that business.
This page last updated 21 July 2008