Above the line

usgb
adverb

Something is included in the calculation of gross profit, before deductions.

Sales revenue is an above the line item in the income statement.
Visual representation of "above the line" - Something is included in the calculation of gross profit, before deductions.

Often appears as...

  • above the line item
  • above the line costs

Usage tips

Technical

Definition 1 of 4
Visual representation of "above the line"
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.
LampPro Tip 2/2

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"

Never forget "Above the line"

Humans forget easily. That's why you should download WordUp: Smart reminders, word games, AI practice, and much more!

Download on the App StoreGet it on Google PlayGet it from MicrosoftGet it on AppGallery
Chrome

WordUp Chrome Extension

As you browse the web instantly look up words you don’t know.

Get Chrome Extension
Back to top