Does 3D or stereoscopic filming or conversion qualify for the Digital Animation or Visual Effects (DAVE) tax credit?
The 3D filming process involves two cameras set together filming a scene simultaneously. Normally one camera is stationary and the second camera can be adjusted from side to side or up and down to capture the shot required. The two cameras are digital cameras and feed the digital images to storage media or to computers. The digital images captured from both cameras are then manipulated with the use of specialized computer programs to create the 3D effect that is desired. These manipulations include combining the two shots for alignment, depth perception adjustments, various convergence adjustments, vertical correction, flare reduction, rotoscoping and other visual effects functions. The 3D conversion process involves the digital conversion of two-dimensional (2D) media into 3D media. The changeover from 2D to 3D is accomplished utilizing stereoscopic view interpolation that creates the illusion of 3D without the two separate camera angles used to create traditional native 3D content. T
