above the line



  • adjective
    (written as above-the-line)
    used to describe entries in a company’s profit and loss accounts that appear above the line which separates entries showing the origin of the funds that have contributed to the profit or loss from those that relate to its distribution. Exceptional and extraordinary items appear above the line.
  • adjective
    (written as above-the-line)
    relating to revenue items in a government budget


  • In balance of payments accounting, this refers to those transactions that are included in calculating the balance of payments surplus or deficit. Transactions below the line, typically official reserve transactionsand sometimes short term capital flows, are not included.


  • adjective referring to income and expenditure before tax
  • adjective advertising that has to be paid for and the cost of which includes a commission paid to an advertising agency.