Film Crew breakdown update: Above the line or below?

Source: Wikipedia

A great friend of mine in reference to our film crew breakdown post asked, above the line or below?

According to Wikipedia:

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. These roles include but are not limited to the screenwriter(s), producer, director, casting director and actors.

Often, the term is used for matters related to the film's production budget. Above-the-line expenditures reflect the expected line item compensation for an official above-the-line member's role in a given film project. These expenditures are usually set, negotiated, spent and/or promised before principal photography begins. They include rights to secure the material on which the screenplay is based, production rights to the screenplay, compensation for the screenwriter, producer, director, principal actors and other cost-related line items such as assistants for the producer(s), director or actor(s).

The distinction originates from the early studio days when the budget top-sheet would literally have a line separating the above-the-line and below-the-line costs.


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 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:

    Assistant Director
    Art Director
    Line Producer
    Best Boy Electric
    Best Boy Grip
    Boom Operator
    Character generator (CG) operator (television)
    Costume Designer
    Director of Photography
    Camera operator
    Composer
    Dolly grip
    Gaffer

   

    Graphic Artist
    Hair Stylist
    Key Grip
    Make-up Artist
    Production Assistant
    Script Supervisor (continuity)
    Sound Engineer
    Stage Manager (television)
    Stage Carpenter
    Technical Director (TD) (television)
    Video control Broadcast engineering (television)
    Film Editor
    Visual Effects Editor

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.

Information from Wekipedia was used in this report.