above the line
The phrase "above the line" has varied meanings across fields such as accounting, marketing, and film production, indicating items or costs that are fundamental or primary.
Definition
C1Accounting and Finance
(technical)Refers to entries on a financial statement that are included in the calculation of gross profit, such as revenue and the cost of goods sold.
Example
- Revenue and cost of goods sold are recorded above the line on the income statement.
B2Marketing and Advertising
(technical)Describes promotional activities that use mass media to reach a wide audience, including television, radio, and print advertisements.
Example
- The company invested heavily in above-the-line advertising to increase brand awareness.
B2Film and Television Production
(technical)Refers to the costs associated with the creative talent involved in a project, such as directors, producers, writers, and leading actors.
Example
- The director and lead actors' fees are considered above-the-line expenses in the film budget.
Similar
Terms that have similar or relatively close meanings to "above the line":
below the lineabove partop lineabove the foldup aboveledger lineup lineabove the frayon the lineover and abovedown lineon topabove the rimover the topin lineabove boardabove groundup topabove and beyondgreen line