above-the-line
adjective
ukus MARKETING
relating to advertising on television, in newspapers, on the internet, etc. rather than to other ways of telling people about a company or product:
There has been a shift in advertising away from traditional above-the-line campaigns.
above-the-line advertising
ACCOUNTING
relating to a company's usual costs or income, which make up its total profit after tax
TAX
in the US, relating to costs that are usually taken away from total income before calculating how much tax you owe
above the line
adverb
A one-off transaction might include a gain or loss on sale of assets included above the line.
Compare
below-the-line