Above the Line


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Above the Line

1. Income and expenses a company incurs in its day-to-day operations. Above the line items increase or decrease the company's profit. These items are called above the line because they do not deal with how profits or losses are distributed. See also: Below the line.

2. Advertising in which a company buys space or airtime as opposed to only paying commissions on the revenue earned from the advertising. For example, a commercial on television is above the line, while telemarketing is not.

3. A tax deduction one takes on one's gross income instead of one's adjusted gross income.
References in periodicals archive ?
Everyone at Feather Brooksbank is really excited to be working with such an innovative brand, right from the start of their above the line communications.
Langstaff: Is network security above the line or below the line?
Police at the scene were investigating whether the man had been walking along the track or had fallen from a footbridge above the line.
This is classic below the line activity supporting a clear message from above the line.
There is a line across the country from the River Severn to The Wash, with rises almost exclusively above the line and falls below it.
A: ``We have a saying in Hollywood: 'Never go below the line if you're above the line.
Student loan interest - If you qualified for and have paid interest on qualified education loans, you may claim an above the line deduction for the interest, up to $2,500.
Other firms are promising above the line investment, such as Napolina, which wants cross-category ownership of Italian food, and RH Amar & Co, which claims to have a new sauce brand backed by a very significant advertising spend scheduled for launch in January.