In the case of admission charges for films, slide shows or similar presentations, the direct cost includes only the rental cost of film and equipment used for the presentation.
Dans le cas de frais d'admission ?des films, de projections de diapositives ou d'autres pr?entations semblables, le co? direct inclut seulement le co? de location du film et de l'?uipement utilis?pour la pr?entation.