Above the Line Costs (Entertainment Law) Law and Legal Definition

Above the line costs are costs referred to in a cost analysis of any movie, as the expenditures that are negotiated or spent before the making of the film begins. These costs may include rights for the initial play, book, or short story. It also includes the salaries for the director, producer, screenwriter and actors. Many of these costs form the major share of production cost of a film. These costs are also open for adjustments.