above the line
Definition 1
Accounting: Income earned and expenses incurred during the normal course of a business are considered 'above the line' because they affect the profit (bottom line), but not the capital, of the firm.
Definition 2
Advertising: Press, radio, and television advertising (as opposed to direct mail and telemarketing) is called 'above the line' because it earns a commission for the advertising agency which contracts the advertising space and broadcast time on behalf of a client. See also below the line.
Popular 'Accounting & Auditing' Terms
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