Above-the-line

The term "Above the line" or "Above-the-line" can refer to:Above the line (film production), an accounting term used in film or movie productionAbove the line (advertising), an advertising strategyIn contract bridge, "bonus" points that don't count toward the 100 points needed to win the gameThe group voting ticket option in Australian elections Above the line is also a television term used to distingish technical employees from non technical employees. Or those who work upstairs and those who work down.
See more at Wikipedia.org...

a term applying to main media expenditure, TV, print, radio, outdoor, cinema and its traditional accounting treatment. Now used for all traditional media expenses incurred through an agency; mainly used to create, maintain, brand awareness/interest.

ORDINARIO [DETTO DI SPESA O ENTRATA]. CORRENTE [DETTO DI SPESA O ENTRATA]. [cinema USA] COSTI CHE PRECEDONO LA LAVORAZIONE DI UN FILM

ORDINARIO. CORRENTE