Film cost amortisation: provisional receipts based allowances and time based depreciation guide deduction timing and adjustments. Amortisation of film production and distribution acquisition costs combines time based depreciation for higher cost films and provisional, receipts based allowances where exploitation extends beyond the accounting year. Full deduction is permitted if a film is fully exploited in the year of release (including outright sales or complete collections under minimum guarantee). Distributors follow the same treatment as producers. Mixed exploitation requires proportional immediate deduction for outright sale receipts with the balance amortised on the prescribed time schedule, and provisional assessments are subject to final adjustment after the exploitation period.