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• above the line
  above the line

  adverb

  line131
• above-the-line
  above-the-line

  adjective

  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

above the line

American  

adverb

Bridge.

1. line131

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above-the-line British  

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

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Compare meaning

How does above-the-line compare to similar and commonly confused words? Explore the most common comparisons:

• above the line vs. below the line

Example Sentences

See Examples For:

above the line above-the-line

She sent a photo that showed a whimsical drawing of a pink dog above the line “I wish my dog were pink.”

From Salon ● Jul. 6, 2026

Only a couple of centimetres of it was above the line.

From BBC ● Mar. 2, 2024

Another result of Mr. Sanders’ proposal would be a reduction in poverty, with some 400,000 families lifted above the line.

From Washington Times ● Dec. 19, 2023

“You can see the smog separation just above the line of the mountains,” Hernandez says.

From Los Angeles Times ● Sep. 1, 2023

A long muscle twitched above the line of his jaw as he spoke.

From "Atonement" by Ian McEwan

Starting this year, there’s a $1,000 above-the-line deduction for charitable giving, but in 2026, wealthy people will have their itemized deductions capped, which will neutralize the tax benefit of large gifts.

From MarketWatch ● Dec. 19, 2025

California’s tax credit program is at a disadvantage because it does not cover so-called above-the-line costs, such as actors’ pay, which are a substantial portion of movie and TV budgets.

From Los Angeles Times ● Apr. 3, 2025

Plus, “The Brutalist” has major nominations in above-the-line categories, where “Nosferatu” and “Maria” are severely lacking, which will likely give Crawley that extra momentum he needs to win.

From Salon ● Feb. 28, 2025

While Oppenheimer film will likely pick up some technical prizes, it could turn out that Downey Jr. is the film's best hope of what's known as an "above-the-line" win.

From BBC ● Jan. 13, 2024

During the first two years of the pandemic, Congress gave charities a boost by allowing donors to claim an above-the-line deduction of up to $300 — even if they didn’t itemize.

From Seattle Times ● Mar. 29, 2023