above the line

adverb, adjectiveBridge.
  1. See under line1 (def. 31).

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British Dictionary definitions for above-the-line


  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

  1. (in national accounts) denoting transactions concerned with revenue shown above a horizontal line that separates them from capital transactions: Compare below-the-line

Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012