California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Appendix C - Technical Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
DVD
(Digital Video Disk) -- is a medium for
					 recording compressed audio, visual images and other related data.
Digitizing
-- Process of converting video
					 containing audio, visual images and other related data into digital
					 format.
Assembly
-- Combining audio, visual images and
					 other related data into proper sequence and recording to a new edited master
					 videotape pursuant to instructions provided by editor.
Creating 2D Images
-- Process of enhancing
					 original elements captured through principal photography by creating or
					 manipulating two dimensional images.
Creating 3D Images (CGI)
-- process of
					 creating three-dimensional images that will ultimately be recorded on film,
					 video or other multimedia format.
Dirt Fixes
-- Process to electronically "clean
					 up" or "remove" undesirable elements such as dirt and film scratches from
					 visual images.
Digital Video Image Manipulation
-- This
					 process includes: compositing multiple layers of visual images, changing aspect
					 ratio or scale, flip, defocus, rotate, resize, reposition, crop, color
					 correction, apply special effects such as warping the image, create
					 transitional effects between scenes or shots.
Motion Control Visual Effects Capture
--
					 Recording flat art such as pictures and logos and applying movement to the
					 visual image such as pan, scan, zoom. Motion Control Capture could also create
					 tracking points through recording movement of a live subject that will be
					 applied to a computer generated image.
Transcoding
-- Converting video and audio
					 formats.
Duplication
-- Process of making film or
					 videotape copies excluding film processing to produce release prints as defined
					 in Regulation 1529 or duplication of video tapes intended for non-broadcast
					 consumer sale or rental.
Automated Dialogue Replacement (ADR)
--
					 Recording new dialogue or re-recording dialogue where the production sound is
					 unusable or obscured.
Foley
-- Process of adding to or replacing
					 sound elements that enhance ambient sounds such as footsteps, doors closing,
					 breathing, rustling of clothes, keys jangling in pockets and punches.
Audio Laybacks
-- Recording the completed
					 audio back to a videotape or film master.
Audio Laydowns
-- Recording sound from an
					 audio source or video element to another audio element.
Quality Control (QC)
-- Process by which a
					 film print or videotape is evaluated to make sure it meets technical
					 requirements.
Archiving
-- Processes involved in preparing
					 and storing film, videotape or other multimedia elements for future use.
Format Transfer Utilizing Compression
					 Standards
-- To transfer video or audio format utilizing a compression
					 standard to allow for more efficient file size management or file format
					 changes.
Management of Visual or Audio Assets and Related
					 Files Stored as Data
-- Process of creating database with specified
					 reference points to allow for timely search and retrieval of elements by
					 multiple users through central file servers.
Creation of Data Files Related to a Teleproduction or
					 other Postproduction Service
-- Data files contain information that is
					 related to the visual and audio information stored on film, video or other
					 multimedia format such as timecode, keycode/flex files, edit decision
					 lists.