ABOVE THE LINE

It is most frequently associated with accounting, a term used to describe adjustments made to income. For tax purposes, above the line deductions are taken from Gross Income to arrive at Adjusted Gross Income (AGI.) That which is taken out of income before calculations on income are performed for taxation computation. 2. In advertising, a term to refer to broadcast mass media (as opposed to below the line which is more targeted media such as direct mail.)