Above the line
adverb
Something is included in the calculation of gross profit, before deductions.
Sales revenue is an above the line item in the income statement.
Often appears as...
- above the line item
- above the line costs
Usage tips
Technical
adverb
Something refers to workers who are managers or higher.
The decision was made above the line.
Often appears as...
- above the line decisions
- above the line management
adjective
Refers to advertising through mass media, such as television or newspapers.
Mass media campaigns are regarded as above the line marketing strategies.
Often appears as...
- above the line advertising
- above the line campaign
Usage tips
Technical
adjective
Refers to areas of a film's budget that cover costs associated with the 'talent', such as the director, producer and main actors.
The above-the-line costs were higher due to the high profile actors in the film.
Often appears as...
- above the line budget
- above the line costs
Usage tips
Technical
adverb
Something is included in the calculation of gross profit, before deductions.
Sales revenue is an above the line item in the income statement.
Often appears as...
- above the line item
- above the line costs
Usage tips
Technical
adverb
Something refers to workers who are managers or higher.
The decision was made above the line.
Often appears as...
- above the line decisions
- above the line management
adjective
Refers to advertising through mass media, such as television or newspapers.
Mass media campaigns are regarded as above the line marketing strategies.
Often appears as...
- above the line advertising
- above the line campaign
Usage tips
Technical
adjective
Refers to areas of a film's budget that cover costs associated with the 'talent', such as the director, producer and main actors.
The above-the-line costs were higher due to the high profile actors in the film.
Often appears as...
- above the line budget
- above the line costs
Usage tips
Technical
Definition 1 of 4
Pro Tip 1/2Pre-Deduction
It indicates items counted before any costs are subtracted to find net profit.
Their new product falls above the line, impacting the gross profit.
Pro Tip 2/2Not Net Income
Don't confuse it with net income related items which are 'below the line'.
Bonuses were considered above the line, not affecting net income.
Pro Tip 1/2Pre-Deduction
It indicates items counted before any costs are subtracted to find net profit.
Their new product falls above the line, impacting the gross profit.
Pro Tip 2/2Not Net Income
Don't confuse it with net income related items which are 'below the line'.
Bonuses were considered above the line, not affecting net income.
Pro Tip 1/2Pre-Deduction
It indicates items counted before any costs are subtracted to find net profit.
Their new product falls above the line, impacting the gross profit.
Pro Tip 2/2Not Net Income
Don't confuse it with net income related items which are 'below the line'.
Bonuses were considered above the line, not affecting net income.
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