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Home > QFINANCE Dictionary > Definition of above-the-line

Definition of


  • 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.

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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.

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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.

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Definitions of ’above-the-line’ and meaning of ’above-the-line’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’above-the-line’ and other financial terms with our online QFINANCE Financial Dictionary.

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