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Definition of Above the line
1. Adverb. (bridge) In the part of the the score sheet in bridge that is reserved for honors, penalty, and premiums; a score that does not count towards game. ¹
2. Adverb. (accounting) Classified as an ordinary expense or revenue item, or a current asset.(reference-book last = first = authorlink = coauthors = editor =Gove, Philip Babcock others = title = Webster's Third International Dictionary of the English Language Unabridged origdate = origyear = 1909 origmonth = url = format = accessdate = accessyear = accessmonth = edition = date = year =1976 month = publisher =G. & C. Merriam Co. location = Springfield, MA language = id = doi = isbn =0-87779-101-5 lccn = ol = pages =5 chapter = chapterurl = quote =) ¹
¹ Source: wiktionary.com