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Pre-production · term

Above the line

Also known as ATL, above-the-line costs, above-the-line items.

A budgeting classification for principal creative participants whose costs traditionally appear above a dividing line on a production budget top sheet.

In practice

The grouping commonly includes writers, directors, producers, and principal cast, but accounting practice and contract structures vary. It describes budget placement, not personal importance.

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Sources

  1. Film Industry Terminology · California Film Commission

Educational reference only. Requirements vary by jurisdiction, employer, venue, and production context.