Below the line is an accounting term used in filmmaking and television production, an imaginary line delineating those who have influence in the creative direction of a film's narrative from others who perform duties related to the film's physical production.
Below-the-line is a term that refers to the list of individuals who perform the physical production of a given film, the post-production work and all of the related expenditures. These positions include but are not limited to the following:
|
Individuals considered below-the-line do not have any official influence on the creative direction of the film except at the discretion of the director. However, many of these individuals have greatly influenced the look, feel and tone of cinema through their work in their respective departments and have been acknowledged for these creative contributions by winning Academy Awards and being individually sought out by producers and directors for the unique vision they can bring to the creation of a film.
The head of each department is known as a "key". These individuals are responsible for the overall workings of their area, such as hair, make-up, wardrobe, grip and electric (G&E), lighting and camera. The head of the camera department is the Director of Photography, also known as the cinematographer.
Below-the-line costs include allowances for non-starring cast members and the technical production crew and post-production team(s). Costs for locations such as filming sites, film studios and sound stages with its related technical equipment are also considered below-the-line expenditures. Crew travel expenses, catering costs, craft service and many other expenses fall under the below-the-line banner. Keys will often move around their expenses to suit their departmental needs unless absolutely necessary during production. In addition, below-the-line costs include production insurance, errors and omission coverage (E&O) insurance and other unforeseen expenses under the heading "contingency", which usually begins at around 10%.
Below-the-line costs are generally fixed, meaning they were already budgeted for a particular department before principal photography begins in what is known as a "locked" budget.
Below the Line is also the name of a Hollywood trade magazine that publishes articles and production listings whose primary audience is the film crew. It could be considered the complement to Variety.