Above the Line costs are those determined or spent prior to filmmaking and may include screenplay rights and salaries of top talent (actors, directors, producers), casting director, screenwriter and others involved in the high level financial and creative direction of the film. Usually this is everything that has to be in place before principal photography can begin.

 

Below the Line costs include salaries of support staff and talent and all production costs - catering, studio, lighting, etc.

 

Above the Line costs are usually varied, while Below the Line costs are more fixed. Our Film Budget Template lets you fill in everything by line item and then automatically adds up for you what is ATL and BTL.

Below is the top sheet. You don't create a Top Sheet. A full budget, like ours, includes 100s more line items you enter in great detail and then the top sheet is created for you based on predetermined calculations.