0 in the US, relating to costs that are usually taken away from total income before calculating how much tax you owe --
1 relating to a company's usual costs or income, which make up its total profit after tax --
2 relating to advertising on television, in newspapers, on the internet, etc. rather than to other ways of telling people about a company or product: --
There has been a shift in advertising away from traditional above-the-line campaigns.
above-the-line advertising
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Expenditure above-the-line came out in total at £5,787 million, or £111 million more than the estimate.
It would not make the smallest dent in the large above-the-line surplus of £500 million.
The above-the-line issues of current concern to my constituents are planning regulations, council tax and asylum.
For the purpose of this question, promotional and publicity campaigns are defined as being multi-media campaigns containing above-the-line advertising.
The above-the-line position shows a worsening of £285 million.
As a result of these changes on both sides of the account, the surplus above-the-line, at £147 million, was £157 million less than the estimate of £304 million.
It would not have made any difference to the balance, but it would have made the above-the-line figures much more honest.
I have a little, although somewhat sentimental, attachment to the terminology "above-the-line"and"below-the-line".
Managing Your Emotions
What makes me angry?
Vad gör mig arg?
Mostly,l hate when someone tries to make someone else feel bad.
För det mesta hatar jag när någon försöker få någon annan att må dåligt.
I have to admit that once, when l was actually called names.
Jag måste erkänna att en gång, när jag faktiskt kallades öknamn.
l regretted doing this afterwards, but not full heartedly because l think l was provoked in that situation.
Jag ångrade detta efteråt, men inte helhjärtat eftersom jag tror att jag blev provocerad i denna situation.
The most postive way of dealing with anger is talking about the problem.
Det mest positiva sättet att hantera ilska är att prata om problemet.
l talk to someone who listens, or l'll write my thoughts down on paper.
Jag pratar med någon som lyssnar, annars skriver jag ner mina tankar på papper.
Learning how to deal with anger as you're growing up is so important.
Att lära sig att hantera ilska när du växer upp är så viktigt.
When you're younger, you might yell,or cry when you're angry, but as you get older, you're expected to handle your emotions much better.
När du är yngre kan du skrika eller gråta när du är arg, men när du blir äldre blir du förväntas hantera dina känslor mycket bättre.
Learning to control your emotion now will prevent you from doing something that you'll regret later on in life!
Att lära sig att kontrollera dina känslor nu kommer att hindra dig från att göra något som du kommer att ångrar sig senare i livet!