above-the-line

Collins Concise English Dictionary © HarperCollins Publishers::

above-the-line adjective

1. denoting entries printed above the horizontal line on a company's profit-and-loss account separating the entries that show how the profit (or loss) was made from the entries showing how the profit is to be distributed
2. (of an advertising campaign) employing an advertising agency to use the press, television, radio, cinema, and posters
3. (in national accounts) denoting transactions concerned with revenue shown above a horizontal line that separates them from capital transactions
   Compare below-the-line