Production insurance

"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. The "line" in "below-the-line" refers to the separation of production costs between script and story writers, producers, directors, actors, and casting ("above the-line") and the rest of the crew, or production team.

The top sheet of any creative project's budget serves only as an at-a-glance reference to a fully detailed and attached main budget document, which features total expenses including federal, state and local taxes, as well as insurance within the entire production, and or production incentives. This painstaking task is usually assigned to the Production Manager or UPM of a production and should be completed before principal photography begins for any project.

Some below-the-line film and television film crews operate in pre-production, production, or post-production stages of filmmaking. For example, the film editor may work solely in the post-production stage of filming but he/she might also work throughout the production, editing the film as it is shot and advising the director if and when additional shots or scenes are needed. The boom operator on the other hand is mostly on set during filming because he or she has to pick up the dialogue of the actors as well as ambient noise when the scene is being recorded.

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