above the line

Short definition from Wiktionary

Adverb

1. 1
   In the part of the score sheet in bridge that is reserved for honors, penalty, and premiums; a score that does not count towards game.
2. 2
   Classified as an ordinary expense or revenue item, or a current asset.
3. 3
   Having a broad reach rather than targeting a specific demographic.
4. 4
   Who guide and influence the creative direction, process, and voice of a given narrative in a film, such as the screenwriter, producer, director, and actors.
5. 5
   Of expenses: paid per project to creative personnel such as writers and actors.