Pitch Dictionary by pitch.dog
Above- and below-the-line accounting · Working

Above the line

Also called: ATL

ELI5

Budget categories often associated with principal creative rights and talent, with exact usage varying by production.

Used in conversation

“The budget separates above-the-line creative and talent costs from the rest of production.”

Definition

Budget categories commonly associated with principal creative rights and talent, with exact usage varying by production.

Here “Above the line” means: Budget categories commonly associated with principal creative rights and talent, with exact usage varying by production.

Pitch context

You may encounter “Above the line” in rights, contracts, finance, distribution & labour conversations or materials.

Why it matters: Explains who controls, pays for, approves, exploits or bears risk around a project.

Connected terms

  • Below the lineComputed from definition language and shared taxonomy. This indicates proximity, not synonymy.
Sources & evidence · 8

Supporting source families. This entry is an editorial synthesis rather than a quotation from one canonical glossary.