FILM BUDGET: CHART OF ACCOUNTS
Production and assumptions
| Field | Value |
|---|---|
| Production | SALT FLATS |
| Company | Dry Creek Pictures LLC |
| Budget version | Locked 9/25/2026 to the white schedule of 9/23/2026 |
| Schedule | 3 weeks prep, 12 shoot days (Mon 10/5 to Sat 10/17, six-day weeks), 1 week wrap, 10 weeks edit |
| Locations | Bakersfield and Kern County, CA |
| Crew deals | Day rates guarantee 10 hours. Overtime allowance covers hours 11 and 12 on shoot days. |
| Cast | SAG-AFTRA Moderate Low Budget Agreement minimums from 7/1/2026: $449 a day, $1,560 a week. 47 paid days from the day out of days, plus 6 stunt days. Dell, June, and Pace weekly; everyone else daily. |
| Fringe rates | Crew 18% (example rate). Cast: SAG-AFTRA pension and health 22%, plus 18% payroll taxes and fees (example rate). Loan-outs carry no fringe. |
| Contingency | $31,886, the balance to $450,000 (9.3% of below the line) |
| Prepared by | Rosa Delgado, line producer |
Above the line (1000 series)
| Acct | Account | What goes in it | Labor | Fringes | Other costs | Total |
|---|---|---|---|---|---|---|
| 1100 | Story and rights | Screenplay purchase or option, writer fees, clearance report | $0 | $0 | $10,580 | $10,580 |
| 1200 | Producers | Producer, executive producer, co-producer fees | $0 | $0 | $15,000 | $15,000 |
| 1300 | Director | Director's fee for prep, shoot, and cut | $0 | $0 | $15,000 | $15,000 |
| 1400 | Cast and stunts | Principal cast, day players, stunts, casting director, casting costs | $20,167 | $8,067 | $5,600 | $33,834 |
| TOTAL ABOVE THE LINE | $20,167 | $8,067 | $46,180 | $74,414 | ||
Production (2000 series)
| Acct | Account | What goes in it | Labor | Fringes | Other costs | Total |
|---|---|---|---|---|---|---|
| 2000 | Production staff | UPM or line producer, coordinator, ADs, script supervisor, PAs, set medic | $48,000 | $8,640 | $0 | $56,640 |
| 2100 | Background and stand-ins | Background performers, stand-ins, extras casting | $4,250 | $765 | $300 | $5,315 |
| 2200 | Art department | Production designer, art PA, set dressing, graphics, box rental | $10,050 | $1,809 | $4,800 | $16,659 |
| 2300 | Camera | DP, camera crew, DIT, camera packages, drives | $29,200 | $5,256 | $11,100 | $45,556 |
| 2400 | Electric and grip | Gaffer, key grip, best boys, G&E package, generator, process trailer | $25,950 | $4,671 | $8,400 | $39,021 |
| 2500 | Production sound | Mixer, boom, sound package, batteries | $11,800 | $2,124 | $3,300 | $17,224 |
| 2600 | Locations | Location manager, location fees, permits, catering, security | $7,500 | $1,350 | $25,148 | $33,998 |
| 2700 | Transportation | Driver, vans, picture vehicles, restroom trailer, fuel | $4,200 | $756 | $8,200 | $13,156 |
| 2800 | Property | Prop master, props, picture food | $6,000 | $1,080 | $1,500 | $8,580 |
| 2900 | Wardrobe, makeup, and hair | Costume designer, costumer, hair and makeup, purchases, kits | $19,250 | $3,465 | $3,500 | $26,215 |
| TOTAL PRODUCTION | $166,200 | $29,916 | $66,248 | $262,364 | ||
Post-production (3000 and 4000 series)
| Acct | Account | What goes in it | Labor | Fringes | Other costs | Total |
|---|---|---|---|---|---|---|
| 3100 | Editorial | Editor, assistant editor, edit system | $15,200 | $2,736 | $1,000 | $18,936 |
| 3200 | Post sound | Sound editorial, foley, ADR, mix | $0 | $0 | $9,500 | $9,500 |
| 3300 | Music | Composer, song licenses | $0 | $0 | $6,000 | $6,000 |
| 3400 | Visual effects and titles | VFX cleanup, titles | $0 | $0 | $2,300 | $2,300 |
| 4100 | Picture finishing | Color, conform, online | $0 | $0 | $3,400 | $3,400 |
| 4200 | Deliverables | DCP, masters, stems, captions | $0 | $0 | $2,700 | $2,700 |
| TOTAL POST-PRODUCTION | $15,200 | $2,736 | $24,900 | $42,836 | ||
Other costs (5000 series)
| Acct | Account | What goes in it | Labor | Fringes | Other costs | Total |
|---|---|---|---|---|---|---|
| 5100 | Insurance | Production package, E&O | $0 | $0 | $9,500 | $9,500 |
| 5200 | Legal | Production counsel | $0 | $0 | $5,000 | $5,000 |
| 5300 | Accounting | Accountant or bookkeeper | $0 | $0 | $3,500 | $3,500 |
| 5400 | Travel and living | Hotel, per diem, mileage, airfare | $0 | $0 | $16,300 | $16,300 |
| 5500 | Office and general | Office, walkies, phones, supplies | $0 | $0 | $3,200 | $3,200 |
| 5600 | Festivals | Festival submission fees | $0 | $0 | $1,000 | $1,000 |
| TOTAL OTHER | $0 | $0 | $38,500 | $38,500 | ||
Totals
| Line | Total |
|---|---|
| Total below the line | $343,700 |
| Total above and below the line | $418,114 |
| Contingency, 9.3% of below the line | $31,886 |
| GRAND TOTAL | $450,000 |
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