above-the-line


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Related to above-the-line: BTL

above-the-line

adj
1. (Marketing) 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. (Marketing) (of an advertising campaign) employing an advertising agency to use the press, television, radio, cinema, and posters
3. (Marketing) (in national accounts) denoting transactions concerned with revenue shown above a horizontal line that separates them from capital transactions. Compare below-the-line
References in periodicals archive ?
Chris Smith (R-NJ) introduced would also establish an above-the-line deduction for charitable giving without the limit the Universal Charitable Giving Act imposes.
Not just advertising to obviously convey above-the-line brand messaging, but also more subtle, friendly -- and even helpful, amusing and engaging -- content that can bring their consumers closer.
Resident above-the-line and below-the-line refundable tax credit
Student loan interest deduction is an "above-the-line" deduction of up to $2,500 for interest paid on qualified Federal or private education loans.
Among his topics are the line that splits the two parts of a sale, controlling the inbound sale, basics never go out of style, sharpen your executive business acumen, the how of controlling the above-the-line sale, balancing between the lives to accelerate the deal, and how to implement above-the-line/below-the-line selling in your current process.
These adjustments, which reduce the taxable income you'll declare, are known as above-the-line deductions--you enter them just above the last line on the page, where you report your adjusted gross income (AGI).
Above-the-line deductions reduce adjusted gross income, which is used to calculate eligibility for many tax breaks, including the tuition and fees deduction.
IRC section 222 permits eligible taxpayers to take an above-the-line deduction [towards adjusted gross income (AGI)], limited to a maximum of $4,000 This deduction is, however, subject to a phaseout provision based on AGI.
The legislation, known as Act 27 or the Puerto Rico Film Industry Economic Incentives Act, offers a competitive cost structure of 20% production tax credit to all non-resident "above-the-line" spending, extending the credit to producers, directors, writers and talent.
M&C Saatchi will be responsible for managing the carrier's brand communication strategy, international above-the-line and online display campaigns.
However, an above-the-line deduction is permitted for one-half of self-employment taxes paid by an individual and attributable to a trade or business carried on by the individual (not as an employee) (see Q 1313).