Book excerpt: This guidebook is intended to help both the novice and the experienced producer to create and fine-tune their budgets. Based on the top budgeting software packages, Movie Magic and EP Budgeting, this book takes the reader through each line item in the budgeting software and describes the background for that item, how it fits into the overall production, and any issues or pitfalls that may arise from it. This book is a useful reference for independent filmmakers who depend on accurate, easy-to-understand budgeting methods to seek funding for their projects.