above and below

  • 91above 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.… …

    Auditor's dictionary

  • 92below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …

    Big dictionary of business and management

  • 93below the line — In a position in an *income statement that does not directly affect *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.… …

    Auditor's dictionary

  • 94Above Suspicion — Infobox Film name = Above Suspicion image size = 250px caption = director = Steven Schachter producer = William Hart writer = Jerry Lazarus William H. Macy Steven Schachter narrator = starring = Christopher Reeve Kim Cattrall William H. Macy… …

    Wikipedia

  • 95above — I (New American Roget s College Thesaurus) adv. aloft, overhead, up; earlier, before. See height. prep. over, beyond; surpassing; more than, exceeding. II (Roget s IV) modif. & prep. 1. [High in position] Syn. over, high, higher, superior, beyond …

    English dictionary for students

  • 96below — Inferior; of inferior jurisdiction, or jurisdiction in the first instance. The court from which a cause is removed for review is called the court below. Preliminary; auxiliary or instrumental. Bail to the sheriff has been called bail below, as… …

    Black's law dictionary

  • 97below — Inferior; of inferior jurisdiction, or jurisdiction in the first instance. The court from which a cause is removed for review is called the court below. Preliminary; auxiliary or instrumental. Bail to the sheriff has been called bail below, as… …

    Black's law dictionary

  • 98below the salt —    socially inferior    The salt, being then a scarce commodity needed by all, was put in the middle of the dining table in medieval times. The diners were seated in descending social order from the head of the table:     ... in comparison with… …

    How not to say what you mean: A dictionary of euphemisms

  • 99above the line — /əˌbʌv ðə laɪn/ adjective, adverb 1. COMPANIES forming part of normal income and expenditure before tax ● Exceptional items are noted above the line in company accounts. 2. relating to revenue items in a government budget 3. ADVERTISING relating… …

    Dictionary of banking and finance

  • 100above the line —   usually refers to that part of a film s budget that covers the costs associated with major creative talent: the stars, the director, the producer(s) and the writer(s), although films with expensive special effects (and few stars) have more… …

    Glossary of cinematic terms