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 — may refer to: *Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming *Above the line (advertising), an advertising strategy to promote brands through conventional forms of mass… … Wikipedia
above the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… … Law dictionary
ABOVE-THE-LINE — Выше линии расходы на рекламу в средствах массовой информации, в связи с которыми рекламному агентству выплачиваются комиссионные Словарь бизнес терминов. Академик.ру. 2001 … Словарь бизнес-терминов
Above-the-line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die direkt erkennbare Werbung in Printmedien (Zeitungen, Zeitschriften) und im… … Deutsch Wikipedia
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
Above The Line Deduction — Above the line deductions are certain types of deductions that are subtracted from your income before the adjusted gross income is calculated for tax purposes. Above the line deductions include such items as losses on a property sale, alimony… … Investment dictionary
Above-the-line-Kosten — ist ein Fachausdruck aus der Filmgeschäftsführung und beschreibt die Kosten der Honorare der kreativ tätigen Personen einer Filmproduktion wie Drehbuchautoren, Regisseure, Filmkomponisten etc. Im Honorarschlüssel müssen die Kosten gesondert von… … Deutsch Wikipedia
above the line (locution anglaise, signifiant au-dessus de la ligne) — ● above the line (locution anglaise, signifiant au dessus de la ligne) Ensemble des actions publicitaires investies dans les cinq médias (affichage, cinéma, presse, radio, télévision), par opposition à below the line … Encyclopédie Universelle
