above-the-line cost

above-the-line cost
*затраты [расходы, издержки\] над чертой [выше черты, выше линии\]*
а) учет., рекл. (любые затраты, прописанные отдельной статьей в производственном бюджете; в отличие от дополнительных затрат)
б) гос. фин., брит., устар. (затраты, которые не могут финансироваться за счет займов; при составлении бюджета отображаются над горизонтальной чертой)
в) СМИ (расходы на творческую составляющую в бюджете кинофильма: гонорары актеров, режиссера, сценариста и т. д.)
г) гос. фин., амер. (расходы, которые вычитаются из доходов физического лица для получения скорректированного валового дохода, т. е. до налоговых освобождений и вычетов для определения налогооблагаемого дохода; речь может идти о расходах на переезд на новое место жительства или взносах в пенсионные фонды и т. п.)

Англо-русский экономический словарь.

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