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IRS.gov Website
Publication 535
taxmap/pubs/p535-037.htm#en_us_publink1000208933

Film and Television Production Costs(p27)

rule
Film and television production costs are generally capital expenses. However, you can elect to deduct certain costs of qualified film, television, and live theatrical productions that begin before January 1, 2018. For more information, see section 181 and the related regulations.
Certain qualified film, television, or live theatrical productions acquired and placed in service after September 27, 2017, may be eligible for the special depreciation allowance under section 168(k). For more information see Pub 946, How to Depreciate Property.