The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

ABOVE THE LINE Definition & Legal Meaning

Definition & Citations:

1. Accounting: a record used to characterize income and expenses required to run a business that affect the profit, but not the capital, of the given company. 2. Advertising: exposure through the mediums of press, radio, and television. A commission is earned for the advertising agency who handles the details of the ads for their client. This is also called below the line expense.


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