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Above the Line vs Below the Line: Film Budget Explained
Above the line covers the creative deals struck before production: story rights, writer, producer, director and principal cast. Below the line covers everything it takes to execute them, which is crew, equipment, locations and the shooting days themselves.
Also called: ATL · BTL · above-the-line · below-the-line
Where the line comes from
It is literal. On a traditional top sheet a line was ruled across the page. The accounts above it were the fixed creative commitments and the accounts below it were the variable cost of production.
Above the line is mostly settled before a camera turns and does not move much afterwards. Below the line moves constantly, because it is a function of how many days you shoot and how large a crew you shoot with.
Why the split matters
It tells you which lever you have. If a budget comes in over, above the line is a renegotiation and below the line is a schedule change: fewer days, a smaller unit, a location you do not have to travel to.
Post and "other" get accounted separately from both. Other is where insurance, legal, contingency and the completion bond live, which is why most budgets end up with four groups rather than two.
