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Most budgets split production costs into above-the-line, below-the-line and post-production sections. Some budgets may be divided further, but it’s a good idea to use at least these main segments: Above-the-line (ATL) costs include the wages for the cast, producers, director(s) and writer(s). The costs associated with the development, rights and creation of the script are also in this section. Costs for adapting a script from some other source, such as a book or video game, would fall into this category as well. It’s important to diligently review this portion of the budget, as these fees are often contractually defined and strictly enforced. As we’ll see below, some other items in the budget are more flexible, but ATL costs are more likely to be steadfast. Below-the-line (BTL) costs generally cover the bulk of the production expenses in terms of dollar amount. BTL costs include behind-the-scenes crew members like hair and makeup stylists, grips, camera operators, location managers and production accountants. This portion also covers expenses such as office and stage rentals, camera equipment, trucks, set dressing and construction materials.

most budgets contain dozens of smaller sections, usually called accounts, for specific costs that may be relevant to the movie or show. These accounts are usually separated by department. Each department’s account is then further separated into line items. For example, the property department may be given its own account number and within that account there may be a line item for the prop master, property assistants, property rentals, property purchases, a property trailer and so on. Each line item will have its own code number and budgeted amount, allowing the department, as well as the accountant and producers, to quantify how much they can spend on each item.

A carefully laid out budget is not worth much if the same attention is not paid to categorizing and reporting expenses as they come in.

When a department needs to make a rental or purchase, they will issue a PO to the vendor providing those goods or services. A copy of the PO also goes to the producers and the accountant and will include the account code and cost of the item. This allows the accounting and production teams to estimate the spending in real time, without having to wait for an invoice to arrive from the vendor, which may take days or weeks. A PO allows the cost to be recorded right away and avoids surprise costs down the line.

Production companies also commonly issue credit cards to crew members to make smaller purchases, such as lunches and office supplies. These credit cards can be linked directly to the accounting software to rapidly track expenses, depending on the software the project is using.

If the actual expenses of certain line items exceed the budgeted amount, the department head, accountant and producers need to work together to find a solution that satisfies creative and financial concerns. This may involve shifting money from other line items in the budget, or could be as drastic as cutting or rewriting scenes, depending on the scale of the overage.

When a department head suspects that a cost for a certain scene or location may differ substantially from their budgeted amount, they should notify the accountant and producers as soon as possible. This allows all parties more time to find a solution without risking delays to the shooting schedule, which can be incredibly costly in and of itself.

The broader issue is that the video industry finally seems to be facing what happened to the print and music industry before them: the Internet comes bearing gifts like infinite capacity and free distribution, but those gifts are a poisoned chalice for industries predicated on scarcity. When anyone could publish text, most text-based businesses went from massive profitability to terminal decline; when anyone could distribute music the music industry could only be saved by tech companies like Spotify helping them sell convenience in place of plastic discs.

thanks to COVID a lot of people fell out of the habit of going to the movie theater, and it appears around 25% of the audience permanently found something better to do with their time; that same reality applies to TV. Just as newspapers once thought the Internet was a boon because it increased their addressable market, only to find out that it also drastically increased competition for readers’ attention, Hollywood has to face the reality that the ability to make far more shows extends not only to studios but also to literally anyone.

Experts suggest spending several days without setting alarms and just waking up when your body naturally wants to, which you can try over a three-day weekend.

The more you go back and forth between early and late bedtimes, the more likely you are to struggle to fall asleep when you need to.

reward yourself for waking up early on a Saturday: Plan a morning walk, brunch or a call with a friend, or watch your favorite TV show while you eat breakfast.

A simple four step process: Take a deep breath to chill out. They’re trying to help you. Don’t make them regret it. Thank them for the feedback and really mean it, because giving it to you was probably scary and took courage. Only ask questions. Make ZERO statements. Anything you say will almost definitely be defensive, and your job is to be curious. Thank them again and tell them you promise to take it seriously and use it to grow.

Games are rapidly becoming the greatest drivers of entertainment, the nexus for social media, and cultural landmarks

At Tokyo Disneyland, for example, you can create elaborate in-reach prop displays that will never, ever be disturbed or broken by guests — rules are rules. (By the same token, I once got politely yelled at there for ducking under a chain to shortcut a completely, 100% empty line. I absolutely had to walk through the entire, empty switchback. And that’s fair, I was breaking the rules!) Whereas here in America, if your prop is not literally bolted down, it’s likely to show up on eBay / Van Eaton within the week.

honestly, a lot of it, I think, is just that some designers are amazing at imagining things, but not as amazing at imagining them surrounded by the universe. That beautiful thing you’re working on, it lives in a window on your monitor tucked under a title bar, and that’s as tricky as it gets. What if you can’t imagine your thing in its final context? What if you aren’t great at predicting human behaviors other than your own?

good design isn’t just beautiful and incredible and boundary-pushing, it also remembers what it means to be human.

We survived as a species by being suspicious of things we aren’t familiar with. In order to be kind, we have to shut down that animal instinct and force our brain to travel a different pathway. Empathy and compassion are evolved states of being. They require the mental capacity to step past our most primal urges. I’m here to tell you that when someone’s path through this world is marked with acts of cruelty, they have failed the first test of an advanced society. They never forced their animal brain to evolve past its first instinct. They never forged new mental pathways to overcome their own instinctual fears. And so, their thinking and problem-solving will lack the imagination and creativity that the kindest people have in spades.

“I don’t think we should depend on Hollywood to tell our stories with the nuance and the depth and the care that they really deserve,” Nina Wallace, media and outreach manager at Densho, a nonprofit group dedicated to preserving the stories of those of Japanese descent. “But it is true that these institutions that are in positions of power, positions of influence, put more value on stories of men like Oppenheimer, like Truman, than it does on the Asian and indigenous communities that suffered because of decisions that those men made.”

I understand how showrooms and Hollywood cannot be all-encompassing. … But I think it also points societally to the lack of nonwhite, non-U.S. initiatives or perspectives,” said Stan Shikuma, co-president of the Seattle Chapter of the Japanese American Citizens League. “That lack of more of a global perspective allows atrocities to continue to happen because we still dehumanize other people that we don’t know.”

Films about other perspectives, Shikuma said, often fall on the independent filmmaking community.

From Babylon to Amsterdam to Glass Onion, it feels like the counter strategy to the cinematic universe is just to fire celebrity buckshot at the public until something hits.

So instead of having to like go to an insurance company, you can go into DIMO and like type in your VIN number, and all of that is passed to them. It’s a much more seamless type of interaction that people are used to with digital services.

The lifecycle for a user at DIMO is you connect your car, we start building a digital twin of that car, and we actually pull a lot of data about from the existing marketplace about the VIN number, and we allow users to take ownership of that data. And then the whole business side of it and the developer platform that we’re kind of like re-launching in the next quarter is built on top of that. So there’s all different ways that can be expressed, but that’s kinda the high-level pitch for it.

And there’s a digital glovebox for the vehicle as well that’s going to be much more incorporated into the apps and services on top of DIMO eventually, so you’ll be able to get data back from your insurance company like, ‘here’s your registration card; here’s your policy details,’ and all of that can be organized inside of your DIMO app.

one of the bets we have with DIMO and something we think is gonna be true into the future is that it’s really not going to scale until there’s more infrastructure to support like regular operations of autonomous vehicles, and it’s a big “chicken and egg” problem. Because you can’t build a massive amount of infrastructure before you have the cars that can use it.

you’re going to have to break these trips into chunks that you can do fully autonomously

While Andrew entered an internship at the office of Senator Sheldon Whitehouse of Rhode Island with the intention of attending law school, he came away from the experience feeling the political world was not suited for him. During his time at Student Agencies, Andrew was able to apply the lessons learned as a PAM major outside of the typical setting— an experience that ultimately deterred him from transferring out of his major. Outside of Student Agencies, Andrew was involved in a broad range of extracurricular activities at Cornell.

We’re solving a big problem: 9 in 10 people think they should control who has access to their vehicle’s data, and that isn’t the case today. We’ve resourced the project to take a long-term approach, and are excited to begin the next chapter supporting growing the DIMO project into a movement.” Users earn rewards and access apps by connecting their cars to DIMO and streaming data into Mobility Data Unions. This allows users to negotiate for better goods and services while maintaining privacy, and it allows enterprises and developers to access customers more efficiently.

We believe cars are going to be the biggest developer platform yet — and the most impactful place to build a user-owned IoT network

new applications in insurance, vehicle sales and financing, energy grid optimization, and more.

In 2017, Americans spent $3.5 trillion on health care — a level nearly equal to the economic output of Germany, and twice as much as other wealthy countries spend per person, on average. Not only is this a problem for the people seeking care; it’s also a problem for the companies they work for. Currently, about half of Americans are insured through an employer, and in recent years companies have borne the financial brunt of rising costs. Frustrated, many employers have shifted the burden to workers, with average annual deductibles rising by more than 50% since 2013.