We do NOT supply clients with receipts for any expenses. We do this for several reasons:
We are independent contractors, not employees. When tax time comes, the IRS requires us to provide receipts to verify expenses on our Schedule C. The IRS does NOT require you to have those reciepts on hand.
It is critical to the sucess of our business to maintain a proprietary suppliers network--an absolute cornerstone of a profitable business, and in an insecure environment we do not wish our competators to learn who our suppliers are. While this is less applicable on film and processing than on unusual items, and from time to time, applies to assistants as well, it is none-the-less critical throughout our supplier chain.
We have a set fee per amount of supplies used, regardless of what was actually paid for it. This is done for several reasons: 1) We keep film on file to meet last minute and unusual requests, therefore we sometimes discard film which does not meet our technical expectations, or which have been through several passes of an x-ray machine, this cost must be split across the cost of actual film shot, 2) time is taken to investigate new films, test films before they are used in shoots, and the time taken to goto the various suppliers we use and to maintain the stock necessary, the cost for this time, billed by staff, must be spread accross the cost per roll.
By way of example, publishing houses do not request receipts from printing plants for the cost of ink and paper, nor A reciept for the wholesale prices paid on the repair of a copier, nor a gasoline reciept from the delivery service who delivers the copies of the magazine.
Please discuss with us any issues you have with this policy beforehand.