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 ?
Michigan, Ohio, Kentucky and Tennessee) with facts analogous to O'Neill can comfortably rely on O'Neill and deduct investment management fees above the line.
If 2 agencies are appointed the agency delivering Lot 1: Campaign Development above the line and outdoor media, will be deemed to be the lead agency and will need to work closely with/manage the digital provider.
Offerings include dedicated inbound tele-sales, customer winback, customer retention, welcome calls/up-sell, web collaboration and project management of supplementary direct marketing channels and above the line advertising media such as the internet, radio and television.
The gap open this week leaves the pair above the line now but 109.
The CMBI will continue to maintain the Jaffa brand above the line.
Ralby spent the past four years operating his own investment advisory firm, Above the Line Consulting, specializing in high net worth individuals and small institutional clients.
Our strategy includes above the line activity and instore links with snack manufacturers.
Halewood is spending 500,000 [pounds sterling] above the line on a two week national poster campaign this month and a two week television campaign running at the beginning of April on ITV, C4, C5 and satellite.
This Program called "Before the Red Carpet," allows The Los Angeles Film School students to network and interact with above the line and below the line artists, after screening their movies.
We need to advertise above the line to protect the category and a packet price of 85p is right for us to do this.
insurance expenses above the line as a business expense, up from
The seasonal above the line campaign for Martell begins next week in magazine supplements and city centre posters.