“The bill extends for two years, through 2013, the provision that allows film and television producers to expense the first $15 million of production costs incurred in the United States ($20 million if the costs are incurred in economically depressed areas in the United States).” …

Ok, I am perhaps somewhat ignorant of how this works, but aren’t all costs an expense? Or is Hollyweird treated differently for tax purposes? (Some costs are not allowed or something?)