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.

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References in periodicals archive

So far, the 3-year-old, $75,000 "Odyssey Professorship" grant awarded to Jennings--given by Hendrix in 2009--has shown a spike from 21 percent to 58 percent on Above the Line's pre- and post-tests of academic proficiency among the students who were tracked.

Getting the pipeline flowing: monitoring proficiency of elementary schools is key to boosting academic performance of middle school students in the Delta

Farrell puts these in overhead, but Joan Stephens keeps them above the line. They are all part of a labor-burden formula used to calculate labor billing rates.

Direct your costs: most of what production managers do can be pegged to a particular job. Why not put these costs above the line?

Langstaff: Is network security above the line or below the line?

Captains in a Sea of Danger: CEOs as Navigators of Risk

This $14 billion number has been touted by Independent Sector (IS) in its lobbying to get the "above the line" deduction passed.

Taking Stock

Scientists gauge extinctions at this K-T boundary by a line of demarcation in sedimentary rocks: Below the line, the fossil evidence of flora and fauna is rich; above the line, in rocks slightly younger than 65 million years, the evidence is poor, indicating that many species perished at the time of the boundary.

Big splash from an ancient fall

ANSWERS: 1 Dundee; 2 Iodine; 3 On a clock; 4 County Kerry; 5 Norway; 6 The lute; 7 Hydrochloric acid; 8 A dentist; 9 American; 10 A character which is printed above the line.

Quiz of the Day

Transport bosses today confirmed they have agreed in principle to dispose of the "air space" above the line as far as the bridge at Haldane Terrace, Jesmond, though there are no firm development proposals.

Fears of more Metro flats

Notice the heavy black line above Gross profit: That's the dividing line between cells always in view (above the line) and those that disappear when you move the cursor down.

Display a worksheet's row and column labels

Chuck Grassley has been working to allow a special, new "above the line" deduction for the portion of an award attributable to attorneys' fees and costs in cases involving claims of "unlawful discrimination." Section 643 of JOBS, which the Senate passed on May" 11, 2004, provides some relief for these types of cases.

Contingent attorneys' fees - is help on the way?

So the path of the bullet always rises above the line of sight of a horizontally zeroed gun when you shoot at an angle either above of below the horizontal line.

Uphill, downhill: the definitive word on an age-old debate

Running along side the above the line activity will be a massive direct mail campaign in which an 'Arriva Bulletin' mailed to nearly half a million homes in the north east.

Marketing & PR: Gogent in the big bus driving seat