Don, I have a great budget structure book titled "Film Budgeting or, How Much Will It Cost To Shoot Your Movie" By Ralph S. Singleton. Lone Eagle is the publisher. It states., "All feature budgets, whether or not they use the exact account numbers of a particular studio, retain the style of the 'studio system', in which a line is drawn across the top sheet. Above that line (Above-the-Line) are all the so-called artistic or creative componets. Below (Below-the-Line) are all the technical and mechanical components." So it seem as if the terms grew out of the actual line that was drawn across the 'studio system' of prepairing budgets. As for when the phrase was first used I don't know. Are they still current? Well Singletons' book is copyrighted 1996. So I have to say yes. Brett ---- To signoff SCREEN-L, e-mail [log in to unmask] and put SIGNOFF SCREEN-L in the message. Problems? Contact [log in to unmask]