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In the movie and TV business, there are a variety of reasons why audio recorded on a set is not useable. There may be too much background noise for the actors to be heard. A line may be unintelligable because the actor slurred a word, and maybe the line is crucial to the plot. Sometimes, if you have scantily-clad actors(no place to hide a mic) in a very wide shot, there's just no way to record them. All these instances would require you to bring the actors into a studio in post-production, to stand in front of a video screen, and track along with their lines, trying to match the voice and performance as closely as possible. That's ADR. ADR can also include the recording of 'walla', usually a crowd background. "Looping" is similar, but looping is usually meant replacing dirty words for clean ones, so the film can be shown on airlines and network TV.

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How does an asset's ADR relate to its MACRS category?

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