Ah, you think, no problem. I can do that. And then you do. And it sucks! It literally takes about 2 weeks full time to complete it. Your fingers will ache. Your back will hurt. Your butt will be flattened and your eyes will tear. Even the glass of wine after a hard day's work will take on a new meaning.
Abbreviated at DDACS, this document is used by foreign buyers to create their subtitles and dubs. In post production, it has to be one of the most mind-numbing projects to tackle, if you decide to do it yourself.
If you go to a company to have it completed, expect to drop around $2k (give or take) depending on the company.
Now if you decide to do it yourself, good luck. There's practically no information available out there regarding the DDACS. There's a few random Web sites who have brief samples but that's about it. So unless you know someone who has a sample or you are friends with someone at a company who handles the DDACS, you will be hard-pressed to figure it out on your own.
But don't give up. If you want to do it, you can. It's basically transcription work and while it's incredibly tedious, I believe it is something that anyone can do who has the patience for it. And it will save you a couple thousand and for an indie filmmaker that's the budget for your next short!