Above the Line Insurance
Above-the-line expenditures are negotiated or spent before filming begins. These costs include rights for the material on which the screenplay is based and salaries for the screenwriter, lead producer, star actors and director. ATL personnel customarily do not include the Line Producer, Unit Production Manager or others on a salary.
In television production, above-the-line expenses include salaries for the positions mentioned above (typically all employees working under individual contracts) but are budgeted on a weekly or episodic basis for the run of a series.