ABSTRACT
Film budgets come in a wide variety of sizes, from no-low, to micro, to millions. Initial expectations come from the producer—with some idea of what to spend, or none. With some idea, directors are backing into a range, without any, they are building it up from scratch. A film budget is composed of two main ingredients, creative costs Above the Line (like research and development in traditional business); and the cost of making the script—Below the Line costs (similar to manufacturing expenses); divided by an invisible line. The "line" is a Hollywood artifact to organize costs and is not set in concrete. An essential creative component could be moved from below, to above, the line, if considered to be a major factor in the development of the project; however, this is unusual. Budgets are private documents. Financiers, bankers, attorneys, sales agents, distributors, investors, the insurance company and stakeholders may see the Topsheet, but are not interested in every line item.
