(1) Qualified Wages shall also include payments to a qualified entity to the extent its services are performed in California, including, but not limited to, Qualified Expenditures as defined in sections 17053.95(b)(15) and 23695(b)(15) of the Revenue and Taxation Code. Examples of Qualified Expenditures are set forth on the Qualified Expenditure Charts as identified on the CFC website which may be updated periodically. These charts are only provided as a reference for the applicant and should not be considered conclusive or limiting.

(1) State and federal income taxes.

(2) Certified public accountant expenses for the report required in Section 5514(a)(5).

(3) Expenditures for rentals or purchases outside the state regardless if used in the state, and services performed outside the state are not considered qualified expenditures such as, but not limited to, digital visual effects work which is physically performed out-of-state.

(4) Expenditures for the exhibition of the qualified motion picture, including, but not limited to, digital cinema distribution copies and release prints.

(5) Expenditures incurred thirty (30) days after the creation of the final elements, such as, but not limited to, composite answer print, air master, and digital cinema files. Creation of additional versions for foreign distribution and/or archival purposes are not considered final elements.