03 May 2009
Excellent question. Frankly haven't come across television companies. But as per AS2 all the inventory costs up to the stage of completion to be considered. This will mean adding up all direct production costs of serials including salaries of Actors etc. Any expenditure on Delivery/Sales have to be omitted. Also add up a portion of overheads based on percentage of completion of the serials. Also it will depend on the recognition method of sales. Whether each epiosode is FG or weekly basis etc..
CAclubindia
