above-the-line

above-the-line
above-the-lineˈ adjective
1. Of or relating to the Government's expenditure and revenue allowed for in its original estimates and provided for by taxation
2. Of or relating to the expenditure and revenue detailed in a company's profit and loss account
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Main Entry:above

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above-the-line UK US adjective business
above-the-line profit is the profit after tax that a company makes on its ordinary activities
Thesaurus: relating to making profitsynonym

Useful english dictionary. 2012.

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