ABOVE THE LINE
\əbˌʌv ðə lˈa͡ɪn], \əbˌʌv ðə lˈaɪn], \ə_b_ˌʌ_v ð_ə l_ˈaɪ_n]\
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1. Accounting: a record used to characterize income and expenses required to run a business that affect the profit, but not the capital, of the given company. 2. Advertising: exposure through the mediums of press, radio, and television. A commission is earned for the advertising agency who handles the details of the ads for their client. This is also called below the line expense.
By Henry Campbell Black
