above the line

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.

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