Article 211-63 of the French Cinema and Moving Image Code
The following are considered to be preparatory expenses for the production of feature-length cinematographic works:1° Sums paid by production companies in return for options or assignments relating to the literary and artistic property rights of authors, including, where applicable, the authors of the original work;2° Salaries and remuneration of personnel hired for preparatory work;3° Location scouting costs;4° For works belonging to the animation genre:a) Expenditure on the design, development and…