Flashback

A flashback is a narrative technique that interrupts the current storyline to depict an event from the past, often used to provide context or reveal backstory.

Foley

Foley is the process of creating and recording sound effects in post-production to enhance the audio of films, TV shows, or video games.

Foley Artist

A foley artist is a sound professional who creates and records sound effects in post-production to enhance the audio for films, TV shows, and video games.

Foreground (FG)

The foreground refers to the area of a scene closest to the camera, often framing the main subject or action and drawing the audience’s attention to key elements.

Foreign Distributor

A foreign distributor is responsible for distributing films, TV shows, or media content in foreign markets, securing licensing deals and handling international releases.

Foreign Earned Income Exclusion (FEIE)

The Foreign Earned Income Exclusion (FEIE) allows U.S. citizens working abroad to exclude a portion of their foreign income from U.S. taxes, reducing tax liability.

Foreign Exchange Rates

Foreign exchange rates determine the value of one country’s currency in relation to another, impacting production costs and profits for international film projects.

Foreign Tax Credit

The Foreign Tax Credit allows U.S. citizens and companies to reduce their U.S. tax liability by offsetting taxes paid to foreign governments, avoiding double taxation.

Fourth Wall

The fourth wall is the imaginary barrier between the actors and the audience. Breaking it occurs when actors address the audience directly, stepping out of the narrative.

Frames Per Second (FPS)

FPS (Frames Per Second) measures how many frames are displayed per second in film, TV, video games, or animation, impacting motion smoothness and visual quality.