Breakdown of Expenses Reported for Community Programming
| Programs broadcast | ||
|---|---|---|
| Total Hours (year) | Expenses | |
| a) Licensee produced | ||
| b) Local community produced (excluding independent community television corp.) | ||
| c) Contributions to independent �community television corporations | ||
| d) Programs from other licensees | ||
| e) Local alphanumeric messages | ||
| f) Other (specify) | ||
| Total - Programs broadcast | ||
| Plus: Technical expenses related to programs broadcast | ||
| Plus: Other direct expenses not included above (specify) | ||
| Plus: Indirect expenses (as reported on form 1020) (see note 1) | ||
| Equals: Total - Community programming expenses (as reported on form 1020) | ||
Plus: Depreciation associated with local expression (as reported on form 1170) (see page 3) | ||
| Equals: Local expression expenses (as reported on form 1170) | ||
| Note 1: Please provide a schedule of Indirect Expenses reported(see page 3) | ||
** To be completed using aggregate results of all non-exempt systems only for the 2009 broadcast year **
Community Programming:
State the hours over the course of the broadcasting year of programming on the community channels by source and type, for all programs originated by the system.� Identify the related expenses per type of programming over the course of the broadcasting year.
Community programming expenses should include only the direct and indirect expenses attributable to acquiring, producing and preparing programs for those channels for which the system originates (eg: the community channel). Costs related to acquiring distant basic service signals (eg: microwave costs) should not be reported.
Subject to the provisions set out in Public Notice CRTC 1991-59, the "Community Channel Policy", some systems may choose to use community programming from an affiliate system. In this situation the content / acquisition / interconnection costs would be a community programming direct expense to the recipient and a broadcasting revenue to the provider. Should the recipient arrange the interconnection with an arm's-length third party, the cost would be a community programming direct expense and the broadcast revenue to the provider would be limited to the content charge, if any.
Independent community television corporations are not-for-profit corporations, incorporated under a provincial or federal charter which provides that the primary activity of the corporation is to produce community television programming and/or operate a community television channel that is reflective of the community they represent. Board members must be drawn from the local community and the corporation must hold an annual meeting where all members are invited to participate and to vote.
Costs associated with services such as the barker channel, Broadcast News and stock market reports are not costs directly or indirectly related to the provision of community programming. They are to be separately identified, and not included in community programming.
Community programming would not include the cost of distributing or transmitting programming; any portion of the head-end, distribution system or subscriber drops; technical department equipment parts or supplies not directly related to community programming production equipment; sales and promotion or administrative and general type expenses not directly incurred for the acquisition or production of community programming; or interest.
Depreciation:
Include the depreciation as reflected on form 1170 ‘Financial Contributions to the Creation and Production of Canadian Programming’ line 3.2.
Depreciation expense claimed for community programming is limited to cablecasting equipment / local program production equipment; vehicles used exclusively for programming, e.g: a production mobile unit; and a reasonable allocation of the building space used exclusively for the production of community programming.
Indirect expenses:
Provide a schedule by type of cost claimed as indirect costs for the broadcasting year.
Indirect expenses are those expenses that are not attributable in full to the acquisition or production of programming, but which are nevertheless necessary for its acquisition or production of programming. This includes, for example, a percentage of heat, light and hydro cost related to the building in which the programming facilities are located; a percentage of salaries and benefits paid to staff who do not work exclusively in the program production department, but are, at least on occasion, directly involved in its operation, programming equipment maintenance, and other costs for such things as office cleaning and entertainment related to the community programming department.
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