Above-The-Line Costs

Costs incurred during the production of an advertising commercial that are associated with the creative side of it. These costs include those incurred for actors, music and photography. Because creativity cannot be measured directly, above-the-line costs may have little correlation with the creativity of an advertisement or commercial. That is, incurring high above-the-line costs may not necessarily result in a commercial with a high degree of creativity, while a low-budget commercial with minimal above-the-line costs may still be quite creative.

In accounting, above-the-line costs can also refer to costs included in the calculation of net income in the income statement.

Above-the-line costs are the polar opposite of below-the-line costs in advertising, which are costs associated with the non-creative part of the advertising commercial production. Below-the-line costs include expenses for props and equipment.


Investment dictionary. . 2012.

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  • above-the-line costs — ● above …   Useful english dictionary

  • 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 (filmmaking) — See Above the line for other meanings and uses of the phrase. In the movie industry, above the line expenditures are those that are negotiated or spent before filming begins. These costs can include rights for the material on which the screenplay …   Wikipedia

  • above the line —   usually refers to that part of a film s budget that covers the costs associated with major creative talent: the stars, the director, the producer(s) and the writer(s), although films with expensive special effects (and few stars) have more… …   Glossary of cinematic terms

  • Below the line (filmmaking) — In budgeting a motion picture or television production, below the line costs include the salaries of the non starring cast members and the technical crew, as well as use of the film studio and its technical equipment, travel, location, and… …   Wikipedia

  • below the line — beˌlow the ˈline , below the line adjective 1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account: • Provisions on doubtful… …   Financial and business terms

  • below-the-line — UK US (also below the line) adjective ► MARKETING relating to advertising, such as trade shows and direct mail, which communicate more directly with customers and are less expensive than television and newspaper advertising: »below the line… …   Financial and business terms

  • Below the line (advertising) — Below the line (BTL), Above the line (ATL), and Through the Line (TTL), in organisational business and marketing communications, are advertising techniques.Promotion can be loosely classified as above the line or below the line .Promotional… …   Wikipedia

  • hold the line — verb 1. hold the line on prices; keep the price of something constant • Hypernyms: ↑conserve, ↑preserve, ↑maintain, ↑keep up • Verb Frames: Somebody s on something 2. hold the phone line open …   Useful english dictionary

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