creative talent (actors, directors, producers, and writers) OR the part of the budget which includes costs and fees associated with the above talent.

The portion of a project's budget which covers major creative elements and personnel, i.e., those which are creatively unique and individually identifiable. These are primarily story acquisition, script rights, script development, writer, executive producer, producer, director and principal members of the cast.

In film, those costs that occur before filming, this includes salaries of the talend and creative team (director, producer, screenwriter), plus any rights required for adapted scripts. Sometimes, above-the-line can also refer to the people included in the above-the-line payment category.

In Marketing, relating to marketing expenditure on advertising in media such as press, radio, television, cinema, and the World Wide Web, on which a commission is usually paid to an agency. (advertisement)

A conventional advertising technique making use of traditional media such as television, newspapers, magazines, radio, outdoor and the Internet

An expense or a source of income that is current or routine.

Accounting entries and the transactions they represent that go into the determination of profit and loss.

See BELOW THE LINE