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Above 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.

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above the line
Advertising; Marketing communications

Any paid form of advertising (television, press, radio, cinema, posters) on which commission is paid by the media to the agency.

above the line
Energy; Natural gas

See BELOW THE LINE.

above the line
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above the line
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used to characterize income earned and expenses incurred during the normal course of a business that affect the profit (bottom line), but not the capital, of the company.

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Advertising which employs one of five main media - the press, television, radio, cinema and posters.

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advertising which employs one of five main media - the press, television, radio, cinema and posters. See Below-the-Line Advertising.

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Awards of financial assistance in the form of money by governments to an eligible grantee with no expectation that the funds will be paid back. This does not include technical ...

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