Below the Line Costs Law and Legal Definition

Below the line costs are a part of the production expenses of a picture. It accounts for the technical expenses and labor costs incurred on set construction, crew, and camera equipment, film stock, developing and printing of a film. Below the line costs are usually fixed as compared to the above the line costs that is variable. Remunerations to the non-starring cast members and the technical crew are examples of below the line costs. This part of the budget also accounts for the use of the studio and its technical equipment, travel and location costs.