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
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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
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