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Amort & Pattern Budget

TV Projects often use a type of Budget called Amort & Pattern, sometimes this is also called Amort & Episodic. Basically, this is a budget that is split into two (or bifurcated) & it is an important concept to grasp when budgeting a multi-episodic show.
Dec 15
The Pattern/Episodic part is the budget for expenses that are attributable to a specific episode or block, such as Sound Editing, or music licensing costs. This “per episode” cost is then repeated for the number of episodes or blocks commissioned.

Amort is the budget for expenses which are not attributable to a specific episode, but which pay for things expensed (or amortized) across all or most of the episodes. These expenses include overhead costs such as office rent, insurance premiums, and equipment rentals.

By dividing the budget into two parts, it allows producers to better track their spending and ensure that they stay within their overall budget. This type of budgeting system helps producers to identify where their money is going and how much they have left in their overall budget. It also allows them to allocate funds more efficiently by ensuring that each episode has enough money allocated for its specific needs while still allowing them to cover any unexpected costs that may arise during production or post-production. Additionally, it can help producers plan ahead by allowing them to anticipate future expenses and allocate funds accordingly.