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

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

   ► See Below the Line, Extraordinary Item, Exceptional Item.

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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)