above the line

above the line
above the line aˌbove the ˈline , above-the-line adjective
1. ACCOUNTING relating to a figure included in a statement of a company's profits and losses before tax has been paid, not after tax:

• The acquisitions will be treated as above-the-line exceptional items, hitting pre-tax profits and earnings per share.

2. MARKETING relating to forms of advertising that will be seen by a lot of people, such as advertisements in newspapers and on television, rather than other forms of marketing:

• In contrast to traditional above-the-line marketing, it's almost impossible to measure the short-term effect of product placement.

— above the line adverb :

• profit taken above the line (= counted as profit before tax )

• The bulk of its advertising budget is spent above the line, with £10m a year going on TV.

— compare below the line

* * *

   A gain or loss from a company's normal business activities, shown in the profit and loss account and affecting the balance sheet.

* * *

above-the-line UK US adjective
MARKETING relating to advertising on television, in newspapers, on the internet, etc. rather than to other ways of telling people about a company or product: »

There has been a shift in advertising away from traditional above-the-line campaigns.

»

above-the-line advertising

ACCOUNTING relating to a company's usual costs or income, which make up its total profit after tax
TAX in the US, relating to costs that are usually taken away from total income before calculating how much tax you owe
above the line adverb
»

A one-off transaction might include a gain or loss on sale of assets included above the line.

Compare BELOW-THE-LINE(Cf. ↑below-the-line)

Financial and business terms. 2012.

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Look at other dictionaries:

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