- See under line1 (def. 31).
- denoting entries printed above the horizontal line on a company's profit-and-loss account separating the entries that show how the profit (or loss) was made from the entries showing how the profit is to be distributed
- (of an advertising campaign) employing an advertising agency to use the press, television, radio, cinema, and posters
- (in national accounts) denoting transactions concerned with revenue shown above a horizontal line that separates them from capital transactions
