Income and expenses a company incurs in its daytoday operations. Below the line marketing also below the line advertising and below the line promotion is a direct advertising strategy to reach the targeted customers. Above the line financial definition of above the line. Above the line, below the line, and other by industry practice, the budget is divided into above the line costs, below the line costs, and other costs. Below the line marketing btl marketing and its applications. Technically, the line refers directly to the film s production budget and the expenditures needed before principal photography begins. Above the line is a term that refers to the list of individuals who guide, influence and hopefully add to the creative direction, process and voice of a given narrative in a film and their related expenditures. Costs incurred during the production of an advertising commercial that are associated with the creative side of it. Difference between above the line and below the line. Im going for a between the lines answer for practical application. Above the line costs are usually varied, while below the line costs are more fixed. The two most used are movie magic budgeting and showbiz.
There are sometimes different views on what is above or below the line. Mar 12, 2018 below the line marketing generally refers to marketing practices making use of forms of promotion that do not involve the use of mass media, where, in a firms use of an advertising agency, there is usually no commission charged by the advertising agency, and thus the expense typically appears below the line on the ad agencys bill to the firm. The distinction is made between the two categories because some of the above the line costs may be deferred. Below the line then refers to everything and everybody and every expense that isnt considered above the line. Apr 01, 2019 f ilm budgeting is an essential part of the filmmaking process. Using btl advertising, companies promote goods and services using mediums other than tvc, radio, newspapers, magazines and billboards etc. Above v below the line marketing infographic cuco creative.
Artistic costs atl vs technical production costs btl those who influence creative direction atl vs those who work to make the creative direction a reality btl. I believe you are going to get a very broad range of answers here because there are so many variables that go in to a budget, and every film is unique. Above the line sounds like it must carry more weight in the process. Typically, abovethe lineexpenses are limited to just onethird of a films budget, while belowtheline costs make up the remaining twothirds. Above the line costs include the socalled key creative costs such as the producer, director, writer and actors if any, and may also include the costs of rights required to make the project. Our film budget template lets you fill in everything by line item and then automatically adds up for you what is atl and btl. These expenditures are usually set, negotiated, spent andor promised before principal photography begins. Typically, above the line costs deal with creatives such as directors even first assistant directors, producers, writers, and actors, while below the line costs consist of film crew and postproduction team members. These costs include those incurred for actors, music and. A good rule of thumb is that below the line costs will make up onehalf to twothirds of the budget. Since film budget software like movie magic budgeting, showbiz budgeting, and ep budgeting can run on the pricey side, weve created a free film budget template. The weird world of hollywood finance film the guardian.
When creating a feature film budget, often expenses are divided into above the line and below the line costs. The broadway league, the trade association of rialto producers and presenters, has initiated a concerted effort to secure, initially from new york city but also from the state, the same sort of tax breaks offered to screen producers, who get tax credits of 30% on instate, below the line costs, with an additional 5% in gotham. In filmmaking, above the line refers to the budget for directors, actors, story writers, and the likes, while below the line includes the rest of the production team or crew. You would think that the belowtheline costs would be much greater than the above. Above the line talent often participate in backend profits or have points. Typically, a budget will start out with the above the line expenses. Advertising in which a company pays a commission based on the success of the campaign. Below the line includes the behind the scenes, operational expenses, fees, taxes, and other. Above and below the line in filmmaking amy clarke films. Camera operator, tech directors, stage manager all the above. So above the line expenses would refer to all of those positions, expenses, and personnel.
Above the line vs below the line marketing atl vs btl marketing. The ratio between above the line costs and below the line costs in todays film budgets is generally. Film budgeteers create a film budget for your film or. Perhaps the easiest way to define below the line expenses is to focus on whats not included in the category. Mar 10, 2018 as can be seen from the above distinguishing characteristics of above the line vs below the line marketing, we observe that above the line marketing is expensive, involves a lot of budget and the roi is difficult to be measured. Until now, if you wanted to create a film budget, or a budget for a series or webseries, you had to hire a line producer or be an expert at film budgeting, or buy and learn expensive software. I always know where i am in filestage its traffic light system easily allows me to see the status of any video clip. With the increasing pressure on the marketing team to achieve communication objectives more efficiently in a limited budget.
Consider how above the line atl and below the line btl marketing works, and which is better for your business, with koozais latest infographic. If a scene is cut in a film the screenwriter is still paid the same amount regardless. On low budget films, the percentage of funds dedicated to below the line expenses grows even higher, while the portion devoted to big names and above the line salaries shrinks. Above the line vs below the line top 5 best differences.
Thats great, perhaps you are a producer or maybe an independent filmmaker. Above the line is pretty much everything you see on the screen. Our film budget template lets you fill in everything by line item and then. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Below the line are operating expenses, interest, and taxes. The biggest variable above the line, of course, is the cast. Aboveandbelow the line is a filmmaking term that you will come across. Jan 14, 2016 below the line btl above the line atl through the line ttl. On larger film sets it is the line producer or unit production manager who prepares the film s budget, and to do this they may use film budgeting software such as movie magic. Below the line is a term derived from the top sheet of a film budget for motion pictures, television programs, industrial films, independent films, student films and documentaries as well as commercials. But what is the difference between above the line and below the line costs. Because they are not repeated, below the line items are not considered to increase or decrease the companys profit.
Our budgeting engine does away all that headache and lets you focus on raising money for your film. This is the ultimate guide to film budgeting, including a free template, and a. This is because this technique is meant for products which. Below the line costs normally include the hard production costs such as crew, equipment and services. During preproduction, a more detailed film budget is produced. Dec 19, 2014 i believe you are going to get a very broad range of answers here because there are so many variables that go in to a budget, and every film is unique. When breaking down a budget for films, usually feature films, but i suppose this could apply to short films as well, its very common to refer to above the line costs and below the line costs.
Apr, 2019 even the contingency itself may exclude certain abovetheline costs. Belowtheline is a term derived from the top sheet of a film budget for motion pictures, television programs, industrial films, independent films, student films and documentaries as well as commercials. May 26, 2016 difference between above the line and below the line advertising may 26, 2016 youssef tuffaha leave a comment above the line atl, below the line btl, and through the line ttl, in organizational business and marketing communications, are advertising techniques, or different strategies companies use to sell their products. Dec 17, 2019 best filmmaking software and tools frame. Belowtheline is a term derived from the top sheet of a film budget for motion pictures, television programs, industrial films, independent films, student films and. As a marketing manager, deciding when and where to allocate your precious annual budget to ensure the greatest return on investment is arguably the most crucial aspect of the job. What percentage of a films budget is spent on crew. Above the line, below the line financial concept business. On larger film sets it is the line producer or unit production manager who prepares the films budget, and to do this they may use film budgeting software such as movie magic.
Also, the belowtheline costs are used as a rough indication of the value of production going on the screen, as opposed. Apr 12, 2018 and what above the line really means when youre looking at a budget from a financial point of view, above the line is is talking about the big expenses you need to have in place when making a film. Abovetheline refers to the list of individuals who guide and influence the creative direction. The abovetheline crew is the essential members of your crew that you will need.
Below the line has carried with it a stigma in both verbiage and significance. The detailed production budget includes development costs, talent costs, prep period budget, shooting period production budget, postproduction budget, financing costs, contingency costs and total above the line and below the line breakdowns. Often, the term is used for matters related to the film s production budget. When it comes to marketing, people often confuse above the line atl, below the line btl and through the line marketing ttl. Such expenses are generally fixed in terms of what the production itself will cost in order to be completed. Above that line on the income statement, typically, are sales and cogs cost of goods sold or cos cost of sales or cost of services. October 2014 learn how and when to remove this template message. Consider how abovetheline atl and belowtheline btl marketing works, and which is better for your business, with koozais latest infographic.
The ultimate film budgeting guide free film budget template. You can find an example in this film budgeting template i made for no film school here. Showbiz budgeting allows production accountants, production managers and independent producers to create all types of budgets for feature film, tv, commercial, music video, web series and corporate video projects. Technically, the line refers directly to the films production budget and the. Typically, abovetheline refers to producers, directors, writers, cast including name actorsmovie stars, etc. While most budgets are done on computers these days, the idea of grouping expenses above and below the line has stuck. In accounting, an extraordinary income or expense a company does not incur in its daytoday operations. These terms are often bandied together, which is why they are frequently mistaken for one another. It mainly involves the media vehicles like television, radio, print and magazines and cinema.
The top sheet delineates what is an above the line cost and a below the line cost. So what kind of spending is included in below the line expenses. Below the line advertising is most common in direct mail and similar campaigns that rely on a customers reaction to the advertisement, rather than hisher previous research on the product. Film budgeting software showbiz budgeting media services. Anyone vaguely thinking of a career as a producer needs to know how to make a film budget. The distinction is made between the two categories because some of the above the line costs may be. Since film budget software like movie magic budgeting, showbiz budgeting, and ep. Above the line atl and below the line btl, which comes from producers in the past drawing a heavy line through the budget distinguishing. Above the line vs below the line marketing which is right for your business. This document, which could be over 150 pages long, is used to secure financing. Below the line advertising is an advertising strategy in which a product is promoted in mediums other than radio, television, billboards, print and film.
Typically, above the line costs deal with creatives such as directors even first assistant directors, producers, writers, and actors, while below the line costs consist of film crew and postproduction team. The importance of belowtheline costs what does below the. Advertising in which a company buys space or airtime as opposed to. Once these costs are out of the way, virtually every other dollar spent making a movie is accounted for below the line. Before spending or testing without certainty, its important to know what will work for your business. The key differences between above the line vs below the line are as follows above the line atl on the income statement are profit or income separates from other expenses they are sales cost of goods sold cogs, cost of sales and cost of services cos whereas below the line in accounting is an extraordinary income or expenses that. Sometimes, for independent or self produced shows, people get moved above the line due to costs. Above the line items increase or decrease the companys profit. Any brand which wants to have mass appeal, has to use the above the line marketing techniques. Typically, above the line expenses are limited to just onethird of a film s budget, while below the line costs make up the remaining twothirds. Above the line marketing explained with examples atl.
How to budget a film the topsheet line items film budgeteers. As an investor, your primary concern regarding a film you are financing is. These items are called above the line because they do not deal with how profits or losses are distributed. Which studio are you most likely to be affiliated with. How to create a film budget gorilla budgeting jungle software. Before jumping in head first, take a step back and consider the pros and cons between above the line atl and below. Above the line atl, below the line btl, through the line. Multiple drafts of the budget may be required to whittle down costs. To begin, jobs are divided into two rough categories based on the movie s budget top sheet. Above the line abovetheline includes all the creative costs and creative personnel. We will drill down into specific above the line and below the line budgeting elements using a budget template but will also discuss budgeting software options. Abovetheline meaning in the cambridge english dictionary.
Document which is divided into above and below the line costs. Belowtheline cost financial definition of belowtheline cost. The above the line workers are considered essential to the film, the below the line workers are considered replaceable. Your equity question has many variables, and cannot be answered based on the information provided. The filmmaking terms above the line and below the line have always imparted greater importance to the first of the two. When your budget is printed youll have a onepage summary known as a top sheet followed by the detailed line by line budget. What does abovebelow the line mean in a film budget. Most expenses related to creative talent, such as actor salaries and the cost of directors and producers, fall firmly above the line. F ilm budgeting is an essential part of the filmmaking process. Although sometimes the most creative part of a film, a carefully crafted budget provides the pivotal roadmap for the entire film project.
When your budget is printed youll have a onepage summary known as a top sheet followed by the detailed linebyline budget. Above the line marketing is comprised of media vehicles such as television, radio, newspapers and others. The jobs above the line are the people that get paid a negotiated set rate or a percentage of gross regardless of how many shooting days or scenes are ultimately required for the film. During script development, filmmakers produce a rough budget to convince film producers and film studios to give them a greenlight for production. Below the line btl above the line atl through the line ttl. Aug 09, 2001 the below the line items are all other monies required to produce the project, such as the crew, equipment, subcontractors and so on. Below the line costs include salaries of support staff and talent and all production costs catering, studio, lighting, etc. Why film budgets are important, beyond the cost of production. Before computers and fancy accounting software, hollywood studios presented budgets on paper, with a thick black line used to separate certain types of expenses from others source. Mar 11, 2020 above and below the line is a filmmaking term that you will come across frequently if working in the film industry in short, it is an accountancy term that now is used to refer to two types of film crew positions and the amount of creative say you get on the production.
As can be seen from the above distinguishing characteristics of above the line vs below the line marketing, we observe that above the line marketing is expensive, involves a lot of budget and the roi is difficult to be measured. The essential guide to film budgets with free film budget. The most flexible film budgeting software for features, tv, commercials and web projects. Above the line expenditures reflect the expected line item compensation for an official above the line members role in a given film project. All preproduction and production costs, equipment and btl belowtheline. Any fees associated with screenwriting or securing the rights to a screenplay are also above the line. To put it simply, belowtheline expenses make up the bulk of the budget for most films. Director of photography the dop is traditionally put belowtheline. Above the line vs below the line marketing atl vs btl. In standard film budgeting, the line is the costs of cast, the director, the story, and everything that has to be in place before principal photography can begin. The remaining cast, locations, sets, costumes, permits, equipment rentals, and other expenses are itemized below the line. Know these 7 abovetheline tax deductions taxes us news. On lowbudget films, the percentage of funds dedicated to belowtheline. Deciding on where to allocate your marketing budget.982 426 1410 1077 360 888 21 1428 687 1232 1556 288 1056 874 1188 556 34 612 437 1276 420 298 419 614 614 928 1304 1357 1086 230 1369 422 816 96 483 104