Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filmingAbove-the-line deduction, a type of tax deduction in the United States of AmericaAbove the line (advertising), advertising involving mass mediaA component of contract bridge scoringThe group voting ticket option in Australian electionsAbove the Line, the colloquial name for the Research and Development Expenditure Credit technology tax relief scheme in the UK reference
