above the line

above the line
In a position in an *income statement that directly affects *net income. The "line" is the point in the income statement that separates items that determine net income from items that determine *funding and the *distribution of net income. Traditionally, *Generally Accepted Accounting Principles (GAAP) around the world have distinguished between *exceptional items, treated above the line, and *extraordinary items, treated *below the line. In recent years, however, GAAP has tended to move toward encouraging both these categories of unusual expenses to appear above the line, and thereby to directly affect *earnings per share.

Auditor's dictionary. 2014.

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  • Above the line — may refer to: *Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming *Above the line (advertising), an advertising strategy to promote brands through conventional forms of mass… …   Wikipedia

  • above the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… …   Law dictionary

  • Above the line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die überwiegend direkt erkennbare Werbung in Printmedien (Zeitungen,… …   Deutsch Wikipedia

  • Above-the-line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die direkt erkennbare Werbung in Printmedien (Zeitungen, Zeitschriften) und im… …   Deutsch Wikipedia

  • Above the line — Publicidad Above The Line, ATL (acrónimo de las iniciales en inglés) o Publicidad sobre la línea es el tipo de publicidad que utiliza medios publicitarios convencionales. Con esta estrategia pretende llegar a una audiencia más amplia, ya que se… …   Wikipedia Español

  • Above The Line Deduction — Above the line deductions are certain types of deductions that are subtracted from your income before the adjusted gross income is calculated for tax purposes. Above the line deductions include such items as losses on a property sale, alimony… …   Investment dictionary

  • Above-the-line-Kosten — ist ein Fachausdruck aus der Filmgeschäftsführung und beschreibt die Kosten der Honorare der kreativ tätigen Personen einer Filmproduktion wie Drehbuchautoren, Regisseure, Filmkomponisten etc. Im Honorarschlüssel müssen die Kosten gesondert von… …   Deutsch Wikipedia

  • above the line (locution anglaise, signifiant au-dessus de la ligne) — ● above the line (locution anglaise, signifiant au dessus de la ligne) Ensemble des actions publicitaires investies dans les cinq médias (affichage, cinéma, presse, radio, télévision), par opposition à below the line …   Encyclopédie Universelle

  • Above the line deduction — In the United States, an above the line deduction is a term used to describe those deductions which the Internal Revenue Service allows a taxpayer to subtract from his or her gross income. These deductions are set forth in Internal Revenue Code… …   Wikipedia

  • Above the line (filmmaking) — See Above the line for other meanings and uses of the phrase. In the movie industry, above the line expenditures are those that are negotiated or spent before filming begins. These costs can include rights for the material on which the screenplay …   Wikipedia

  • Above-The-Line Costs — Costs incurred during the production of an advertising commercial that are associated with the creative side of it. These costs include those incurred for actors, music and photography. Because creativity cannot be measured directly, above the… …   Investment dictionary

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