Lineart
Okie!! Now lets all welcome and thank Chibi Edward Elric here for volunteering to be an example of how to make linarts into a transparent layer! Let's Start!!
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Step 1:
Open Your lineart onto Photoshop. (it could be scanned linart, or inked digitaly on another cg pogram etc...)
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Step 2:
Go to the channel's window and click on the button with the dotted circle on it.
After you clicked on it, you should see a bunch of flashing dotts surrounding your lineart.
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Step 3:
Go to the tool bar and go to Select-> Inverse and then make a new "Normal" Layer.
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Step 4:
On that layer, go to your tool bar Edit->Fill. Now just go to Select-.Deselect and there you have it! Your lineart is now on a transparent layer! What ever layers you use to colour now will be under your lineart layer! Yes, this may see confusing at first but after you do this a couple of times it really isn't^^! Hope this helps!