above the line
- above the line aˌbove the ˈline , above-the-line adjective1. ACCOUNTING relating to a figure included in a statement of a company's profits and losses before tax has been paid, not after tax:
• The acquisitions will be treated as above-the-line exceptional items, hitting pre-tax profits and earnings per share.2. MARKETING relating to forms of advertising that will be seen by a lot of people, such as advertisements in newspapers and on television, rather than other forms of marketing:
• In contrast to traditional above-the-line marketing, it's almost impossible to measure the short-term effect of product placement.— above the line adverb :
• profit taken above the line (= counted as profit before tax )
• The bulk of its advertising budget is spent above the line, with £10m a year going on TV.— compare below the line
* * *A gain or loss from a company's normal business activities, shown in the profit and loss account and affecting the balance sheet.
* * *above-the-line UK US adjective► 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 oweabove the line adverb► »
A one-off transaction might include a gain or loss on sale of assets included above the line.
Financial and business terms. 2012.
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above-the-line — UK US adjective ► 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 … Financial and business terms
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 — above the lineˈ adjective 1. Of or relating to the Government s expenditure and revenue allowed for in its original estimates and provided for by taxation 2. Of or relating to the expenditure and revenue detailed in a company s profit and loss… … Useful english dictionary
above the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… … Law dictionary
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 — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die überwiegend direkt erkennbare Werbung in Printmedien (Zeitungen,… … Deutsch Wikipedia
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Above-the-line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die direkt erkennbare Werbung in Printmedien (Zeitungen, Zeitschriften) und im… … Deutsch Wikipedia
Above the line — Publicidad Above The Line, ATL (acrónimo de las iniciales en inglés) o Publicidad sobre la línea es el tipo de publicidad que utiliza medios publicitarios convencionales. Con esta estrategia pretende llegar a una audiencia más amplia, ya que se… … Wikipedia Español
above the line — Bridge. See under line1 (def. 31). * * * … Universalium