Budget

Above the line

Also called ATL

What is above the line in film production?

Above the line refers to the budget section covering the creative principals whose deals are usually negotiated before production begins — story and rights, producers, director, and principal cast. It sits above a literal dividing line in the traditional budget top sheet.

The distinction is about when and how costs are committed rather than about importance. Above-the-line costs are largely fixed by contract before a schedule exists; below-the-line costs move with every scheduling decision made afterwards.

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Reviewed 2026-08-27

Related terms

Below the line: Below the line refers to the budget section covering the technical and logistical cost of actually making the film — crew, equipment, locations, construction, transport, catering and post-production. These are the costs that scale directly with the number of shooting days.
Top sheet: A top sheet is the one-page summary at the front of a film budget, listing each account category with its total and showing the above-the-line, below-the-line and grand totals. The detail sits in the accounts behind it; the top sheet is what gets circulated.
Contingency: Contingency is a percentage of the budget held in reserve against overruns rather than allocated to any specific cost. It typically runs at around ten percent, and on financed productions its size and the conditions for drawing on it are set by the financier or completion guarantor.