For Above The Line we have terms and definitions in 7 topics. The topics are Accounting, Cinematography, Direct Marketing, Entertainment Industry, Film Production, Marketing and Natural Gas.

Above The Line (Accounting)

in accounting denotes revenue and expense items that enter fully and directly into the calculation of periodic net incomein contrast to below the line items that affect capital accounts directly and net income only indirectly.for the individualis a term derived from a solid bold line on Form 1040 and 1040A above the line for adjusted gross income. Items above the line prior to coming to adjusted gross incomefor examplecan include: IRA contributionshalf of the self-employment taxself-employed health insurance deductionKeogh retirement plan and self-employed SEP deductionpenalty on early withdrawal of savingsand alimony paid. A taxpayer can take deductions above the line and still claim the standard deduction.

Above The Line (Cinematography)

Refers to the creative elements of a production such as the writer, producer, director and actors. Literally, these are the elements which appeared above a bold line which divided standard production budget sheets. (Production)

Above The Line (Direct Marketing)

Advertising using high profile media such as television and newspapers.

Above The Line (Entertainment Industry)

A budgetary term for movies and TV. The line refers to money budgeted for creative talent, such as actors, writers, directors, and producers.

Above The Line (Film Production)

Refers to the creative elements of a production such as the writer, producer, director and actors. Literally, these are the elements which appeared above a bold line which divided standard production budget sheets. (Production)

Above The Line (Marketing)

Advertising for which a payment is made and for which commission is paid to the advertising agency. See also 'below the line' and 'push versus pull promotion'

Above The Line (Natural Gas)

See BELOW THE LINE.

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