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Above the line

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LampPro Tip 1/2

Pre-Deduction

It indicates items counted before any costs are subtracted to find net profit.

Illustration for Pre-Deduction
Their new product falls above the line, impacting the gross profit.
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Not Net Income

Don't confuse it with net income related items which are 'below the line'.

Illustration for Not Net Income
Bonuses were considered above the line, not affecting net income.
Visual representation of the word "Above the line"

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