Feature film production deduction depends on certification, commercial release timing, exhibition rights, and book-entry compliance. Deduction for the cost of production of a feature film is allowed only when the film is certified for release by the Board of Film Censors and the conditions on commercial release, sale of exhibition rights, and timing are satisfied. If all rights are sold, or if the film is commercially released at least ninety days before the end of the tax year, the entire cost of production is deductible in that year. Otherwise, only the amount realised in that year is deductible and the balance is carried forward, subject to book-entry requirements and special treatment for minimum guarantee arrangements.