above the line
Direct advertising costs
Above the line distinguishes costs or items that appear before a key subtotal from those below it.
In film and television, above-the-line costs cover creative talent—writers, directors, producers, lead actors—while below-the-line covers technical crew and production expenses.
In accounting, it separates operating income from extraordinary items.
In advertising, it refers to mass media campaigns (TV, radio, print) as opposed to targeted promotions.
The specific line varies by industry, but the phrase always marks a division between categories treated differently for budgeting or analysis.
Business income total
- profitGain exceeding expenditure
- gross incomeEarnings before any deductions
- operating expensesRoutine business costs
- budget allocationPlanned distribution of funds
direct costs · variable costs · production costs · cost of goods sold · gross margin · income statement · financial reporting · fiscal year
One who leads
- producerOne who makes things
- screenwriterAuthor of film scripts
- cinematographerPerson capturing screen visuals
- composerCreator of musical works
lead actor · casting director · production designer · marquee name · A-list · showrunner · executive producer · talent deal
revenue
Business income total
- profitGain exceeding expenditure
- gross incomeEarnings before any deductions
- operating expensesRoutine business costs
budget allocation · direct costs · variable costs · production costs · cost of goods sold · gross margin · income statement · financial reporting · fiscal year · audit trail
director
One who leads
- producerOne who makes things
- screenwriterAuthor of film scripts
- cinematographerPerson capturing screen visuals
lead actor · composer · casting director · production designer · marquee name · A-list · showrunner · executive producer · talent deal · star billing
- HollywoodHollywood, Tinseltown, Hollywood Sign, silver screen, movie stars
- Film Budgetsproduction costs, contingency fund, equipment rental, post-production, pre-production
- media industry jargonratings, sweeps, pilot, greenlight, pitch
- moviesblockbuster, film, Titanic, films, Jurassic Park
- film creditsopening credits, director, closing credits, producer, end credits
- Hollywood termsbox office, logline, opening weekend, pitch, green light
above the linebelow the line
Non-recurring financial items
direct marketing · targeted advertising · grassroots marketing · direct mail · guerrilla marketing
above the linebelow the line
Non-recurring financial items
production costs · technical crew · set construction · craft services
above, line, lines, lined, lining, liner, lineage, lineal, linear