From Wikipedia, the free encyclopedia
"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.