Producing and Directing the Short Film and Video
https://books.google.co.uk/books?id=7dKTBwAAQBAJ&pg=PA401&dq=producing+and+directing+the+short+film+and+video&hl=en&sa=X&ved=0CDMQ6AEwAGoVChMIrfqv_cz4xwIVSFIUCh3rUQxU#v=onepage&q&f=false
This extract gives you a brief description of the two sections of the budget of making a film and explains how they are differentiated from each other.
http://www.cmsimpact.org/making-your-media-matter/documents/best-practices/honest-truths-documentary-filmmakers-ethical-chall
Honest Truths: Documentary Filmmakers on Ethical Challenges in Their Work
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