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Term

Below the line

A budgeting classification for production labor and technical costs traditionally listed below the dividing line on a budget top sheet.

Pre-production

Also known as: BTL, below-the-line costs, below-the-line items

Reviewed

In practice

Departments such as camera, grip, electric, art, costume, sound, locations, transport, and post are commonly budgeted here. The label is financial organization, not a measure of value or seniority.

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