above (or below) the line Finance

above (or below) the line Finance
denoting or relating to money spent on items of current (or capital) expenditure.
line

English new terms dictionary. 2014.

Look at other dictionaries:

  • below the line — beˌlow the ˈline , below the line adjective 1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account: • Provisions on doubtful… …   Financial and business terms

  • below-the-line — UK US (also below the line) adjective ► MARKETING relating to advertising, such as trade shows and direct mail, which communicate more directly with customers and are less expensive than television and newspaper advertising: »below the line… …   Financial and business terms

  • below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …   Big dictionary of business and management

  • below-the-line — 1. Mktg relating to the proportion of marketing expenditure allocated to nonadvertising activities such as public relations, sales promotion, printing, presentations, sponsorship, and sales force support 2. Fin used to describe entries in a… …   The ultimate business dictionary

  • below-the-line — Denoting those entries printed below the horizontal line on a company s profit and loss account that show how the profit is distributed or where the funds to finance the loss have come from. Compare: above the line …   Accounting dictionary

  • above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… …   Financial and business terms

  • above-the-line — UK US adjective ► MARKETING relating to advertising on television, in newspapers, on the internet, etc. rather than to other ways of telling people about a company or product: »There has been a shift in advertising away from traditional above the …   Financial and business terms

  • above the line — /əˌbʌv ðə laɪn/ adjective, adverb 1. COMPANIES forming part of normal income and expenditure before tax ● Exceptional items are noted above the line in company accounts. 2. relating to revenue items in a government budget 3. ADVERTISING relating… …   Dictionary of banking and finance

  • 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

  • line — line1 noun 1》 a long, narrow mark or band.     ↘Mathematics a straight or curved continuous extent of length without breadth.     ↘a wrinkle in the skin.     ↘a contour or outline as a feature of design.     ↘a curve connecting all points having… …   English new terms dictionary

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