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Internal Revenue Bulletin 2004-24 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2004–36, page 1063. This procedure provides a safe harbor method of accounting that allows film producers to amortize certain creative property costs ratably over a period of 15 years beginning in the year the creative property costs are written off for book purposes under AICPA Statement of Position (SOP) 00–2, “Accounting for Producers or Distributors of Film.” Rev. Proc. 2002–9 modified and amplified.

June 14, 2004 2004-24 I.R.B.

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▸Contents — Internal Revenue Bulletin 2004-24

Internal Revenue Bulletin 2004-24

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