above the line
In a position in an *income statement that directly affects *net income. The "line" is the point in the income statement that separates items that determine net income from items that determine *funding and the *distribution of net income. Traditionally, *Generally Accepted Accounting Principles (GAAP) around the world have distinguished between *exceptional items, treated above the line, and *extraordinary items, treated *below the line. In recent years, however, GAAP has tended to move toward encouraging both these categories of unusual expenses to appear above the line, and thereby to directly affect *earnings per share.

Auditor's dictionary. 2014.

Look at other dictionaries:

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