above-the-line

above-the-line
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.

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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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  • 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… …   Financial and business terms

  • Above the line — may refer to: *Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming *Above the line (advertising), an advertising strategy to promote brands through conventional forms of mass… …   Wikipedia

  • above the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… …   Law dictionary

  • Above the line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die überwiegend direkt erkennbare Werbung in Printmedien (Zeitungen,… …   Deutsch Wikipedia

  • Above-the-line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die direkt erkennbare Werbung in Printmedien (Zeitungen, Zeitschriften) und im… …   Deutsch Wikipedia

  • Above the line — Publicidad Above The Line, ATL (acrónimo de las iniciales en inglés) o Publicidad sobre la línea es el tipo de publicidad que utiliza medios publicitarios convencionales. Con esta estrategia pretende llegar a una audiencia más amplia, ya que se… …   Wikipedia Español

  • Above The Line Deduction — Above the line deductions are certain types of deductions that are subtracted from your income before the adjusted gross income is calculated for tax purposes. Above the line deductions include such items as losses on a property sale, alimony… …   Investment dictionary

  • Above-the-line-Kosten — ist ein Fachausdruck aus der Filmgeschäftsführung und beschreibt die Kosten der Honorare der kreativ tätigen Personen einer Filmproduktion wie Drehbuchautoren, Regisseure, Filmkomponisten etc. Im Honorarschlüssel müssen die Kosten gesondert von… …   Deutsch Wikipedia

  • above the line (locution anglaise, signifiant au-dessus de la ligne) — ● above the line (locution anglaise, signifiant au dessus de la ligne) Ensemble des actions publicitaires investies dans les cinq médias (affichage, cinéma, presse, radio, télévision), par opposition à below the line …   Encyclopédie Universelle

  • Above the line deduction — In the United States, an above the line deduction is a term used to describe those deductions which the Internal Revenue Service allows a taxpayer to subtract from his or her gross income. These deductions are set forth in Internal Revenue Code… …   Wikipedia

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