above-the-line
adjective
ukusMARKETING
relatingtoadvertisingontelevision, innewspapers, on theinternet, etc.ratherthan to otherwaysoftellingpeopleabout acompanyorproduct:
There has been ashiftinadvertisingaway fromtraditionalabove-the-linecampaigns.
above-the-lineadvertising
ACCOUNTING
relatingto a company'susualcostsorincome, which make upitstotalprofitaftertax
TAX
in the US,relatingtocoststhat are usually taken away fromtotalincomebeforecalculatinghow muchtaxyouowe
above the line
adverb
Aone-offtransactionmightincludeagainorlossonsaleofassetsincludedabove theline.
Compare
below-the-line