Definition of
above-the-line
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1. Accounting
indicating exceptional items in accounts used to describe entries in a company's profit and loss accounts that appear above the line separating those entries that show the origin of the funds that have contributed to the profit or loss from those that relate to its distribution. Exceptional and extraordinary items appear above the line.
Related definitions of "above-the-line"
- See also below-the-line
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2. Economics
indicating country's revenue transactions in macroeconomics, used to describe a country's revenue transactions, as opposed to its below-the-line or capital transactions.
Related definitions of "above-the-line"
- See also below-the-line
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3. Marketing
relating to marketing costs for advertising used to describe marketing expenditure on advertising in media such as the press, radio, television, film, and the World Wide Web, on which a commission is usually paid to an agency.
Related definitions of "above-the-line"
- See also below-the-line
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