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.
above the line is in the Accounting & Auditing and Advertising, Marketing, & Sales subjects.
This content can be found on the following page:
http://www.businessdictionary.com/definition/above-the-line.html
email to a friend
print this definition
cite this definition
link to this page