Above the Line (ATL) costs refer to the expenses related to the primary creative talent involved in a film production. These costs typically include fees for key personnel such as writers, producers, directors, and principal actors. In some cases, cinematographers and editors may also be considered part of ATL costs.
Key Aspects of Above the Line Cost:
- Major Creative Talent: Covers compensation for essential creative personnel.
- Budget Structuring: ATL costs are calculated separately from Below the Line (BTL) costs, helping define overall budget allocations.
- Fixed Costs: These costs are usually negotiated before production begins and remain relatively stable.
| Category | Cost (Rs) |
|---|---|
| Lead Actor 1 | 1,00,00,000 |
| Lead Actor 2 | 50,00,000 |
| Director | 35,00,000 |
| Producer | 60,00,000 |
| Total | 2,45,00,000 |
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