Budget

Top sheet

What is top sheet in film production?

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.

It is the document a financier reads. Because the categories are conventional and numbered consistently, two top sheets from different productions can be compared line by line — which is exactly what a top sheet is for.

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Film budget template

Reviewed 2026-08-27

Related terms

Above the line: 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.
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.
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.
Estimated Final Cost: Estimated Final Cost is the projected total spend on a production, calculated as costs already incurred plus open commitments plus the estimated cost of the work remaining. It is the number a cost report is read for, because it is the only one that says where the production ends up.