Business Definition for: above-the-line cost
above-the-line cost
accounting term used by a commercial production company referring to initial budgeted expenses for the producer, director, cast, and scriptwriter working on the production of a specific commercial. This cost relates to nontechnical personnel and creative elements, such as artwork or graphics, in the commercial production.
See also
below-the-line cost
Related Terms:
accounting term for production costs incurred for equipment, props, special effects, rentals, location fees, and anything else of a technical nature needed for a specific commercial shoot. This also includes any insurance or taxes that must be paid as a result of the production requirements of the commercial.
Referring Terms:
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