above the line
adjective, adverb
  1. used to describe entries in a company's profit and loss accounts that appear above the line which separates entries showing the origin of the Funds that have contributed to the profit or loss from those that relate to its distribution. Exceptional and extraordinary items appear above the line.

    See also below-the-line

    Exceptional items are noted above the line in company accounts.

  2. relating to revenue items in a government budget

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below the line
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