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 ?
Resident above-the-line and below-the-line refundable tax credit
We value our partnership with OMD and were impressed by their digital capabilities in the previous above-the-line pitch," said Ross McAuley, vice-president of brand, digital and loyalty at Jumeirah Group.
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.
Claxstone would be supported by a "significant" above-the-line campaign, Long Clawson said.
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).
Common above-the-line deductions include traditional Individual Retirement Account (IRA) and Health Savings Account (HSA) contributions, moving expenses, self-employed health insurance costs and alimony payments.
Here's some good news--in the final days of the 109th Congress, with pressure from NEA and leadership from Senators Susan Collins (R-ME) and John Warner (R-VA), legislators extended the $250 above-the-line tax deduction for out-of-pocket classroom expenses.
The AICPA's proposal also makes clear that simply because certain state laws require group policies to cover more than one employee (and therefore many corporations are not eligible for group policies), this should not prevent shareholders in small organizations from deducting premiums above-the-line.
There's also lots of beautifully shot scenery and horrific scenes of genocide (sometimes all in the same frame) with grave results for anyone save for the above-the-line cast.