Above the line

Above the line may refer to:


 * Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming
 * Above-the-line deduction, a type of tax deduction in the United States of America
 * Above the line (advertising), advertising involving mass media
 * A component of contract bridge scoring
 * The group voting ticket option in Australian elections
 * Above the Line, the colloquial name for the Research and Development Expenditure Credit technology tax relief scheme in the UK