above the line

/əˌbʌv ðə 'laɪn/ adjective, adverb
1. COMPANIES forming part of normal income and expenditure before tax
Exceptional items are noted above the line in company accounts.
2. relating to revenue items in a government budget
3. ADVERTISING relating to advertising for which payment is made (such as an ad in a magazine or a stand at a trade fair) and for which a commission is paid to an advertising agency.

Dictionary of banking and finance. 2015.

Look at other dictionaries:

  • Above the line — may refer to: *Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming *Above the line (advertising), an advertising strategy to promote brands through conventional forms of mass… …   Wikipedia

  • ABOVE-THE-LINE — Выше линии расходы на рекламу в средствах массовой информации, в связи с которыми рекламному агентству выплачиваются комиссионные Словарь бизнес терминов. Академик.ру. 2001 …   Словарь бизнес-терминов

  • Above the line (ATL) — Средства рекламного воздействия, такие как: телевидение, радио, пресса, рекламные плакаты Словарь бизнес терминов. Академик.ру. 2001 …   Словарь бизнес-терминов

  • Above the line (filmmaking) — See Above the line for other meanings and uses of the phrase. In the movie industry, above the line expenditures are those that are negotiated or spent before filming begins. These costs can include rights for the material on which the screenplay …   Wikipedia

  • above-the-line publications — The upper level publications in the hierarchy of joint publications which includes capstone, keystone, and other key joint doctrine publications that the Chairman of the Joint Chiefs of Staff signs and are intended to be used by combatant… …   Military dictionary

  • Above the Rim — Infobox Film name = Above the Rim caption = DVD cover of Above the Rim writer = Jeff Pollack (story) Benny Medina (story) Guy Whitlock(screenplay) starring = Duane Martin Leon Tupac Shakur Bernie Mac Tonya Pinkins Brian Keith and Marlon Wayans as …   Wikipedia

  • Below the line — may refer to:*Below the line (filmmaking), an accounting term used in film or movie production *Below the line (advertising), an advertising strategy *A type of scoring in contract bridge scoring *The group voting ticket option in Australian… …   Wikipedia

  • below-the-line publications — The lower level publications in the hierarchy of joint publications that are signed by the Director, Joint Staff and contain specific mission area guidance for the joint community. Included in this level are reference publications and those… …   Military dictionary

  • Below the line (advertising) — Below the line (BTL), Above the line (ATL), and Through the Line (TTL), in organisational business and marketing communications, are advertising techniques.Promotion can be loosely classified as above the line or below the line .Promotional… …   Wikipedia

  • Below the line (filmmaking) — In budgeting a motion picture or television production, below the line costs include the salaries of the non starring cast members and the technical crew, as well as use of the film studio and its technical equipment, travel, location, and… …   Wikipedia

  • Ship of the line — A ship of the line was a type of naval warship constructed from the 17th century through the mid 19th century, to take part in the the naval tactic known as the line of battle, in which two columns of opposing warships would manoeuvre to bring… …   Wikipedia

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