above the line

Meanings

1. 1phrasefixed phrasebusinessfinance

   In accounting, relating to income or costs that are included in the main profit calculation.

   Grammar: Used before a noun (e.g. 'above-the-line costs') or after 'be'.

   Patterns

   • above-the-line costs
   • above-the-line income
   • be above the line

   The company reported higher above-the-line profits this quarter.

   Advertising is often considered an above-the-line expense.

   These items are above the line, so they affect the gross profit.

2. 2phrasefixed phrasespecialist

   In film, relating to the most important creative people, such as the director, producer, and main actors.

   Grammar: Used before a noun, e.g. 'above-the-line talent'.

   Patterns

   • above-the-line talent
   • above-the-line costs
   • above the line

   The film's above-the-line costs included the director's fee and the stars' salaries.

   Above-the-line crew members are usually hired first.

   She is an above-the-line producer, meaning she is involved from the start.

Common combinations

above-the-line costs

The budget was divided into above-the-line and below-the-line costs.

above-the-line talent

The studio spent most of its money on above-the-line talent.

above-the-line income

Above-the-line income is what remains after direct costs are paid.

Synonyms and how they differ

Opposites

Commonly confused: above the line or below the line?

Practice

Make it your own

Write a sentence using “above the line”, then check it and compare it with the examples above.

Explore more words