From Longman Business Dictionaryabove the lineaˌbove the ˈline, above-the-line adjective1ACCOUNTING relating to a figure included in a statement of a company’s profits and losses before tax has been paid, not after taxThe acquisitions will be treated as above-the-line exceptional items, hitting pre-tax profits and earnings per share.2MARKETING 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 marketingIn contrast to traditional above-the-line marketing, it’s almost impossible to measure the short-term effect of product placement. —above the line adverbprofit 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
