Below the Line Deductions ? An “above the line” deduction is a deduction from income that occurs before the calculation of the taxpayer's adjusted gross
19 mai 2014 · Above the Line, Below the Line: Accounting for “Below-the-line” expenses and revenues not included in the rate-setting process
Cost of Goods Sold (COGS) Above the Line Top Line The Line Net Profit Bottom Line Below The Line Direct Labor Direct Materials Indirect Expenses
above-the-line expenses If the item falls below the net operating income line of the income statement, it is labeled a below-the-line item
Above-the-line-Cost Cost identified as specific FMS line items for articles or services or detailed accounting requirements below the FMS
of interest to accounting regulators, firm managers, analysts, and investors when they interpret both above- and below-the-line items
“above the line” expenses, traditional transaction methods should remain the conclusion, it is a sign that “below the line” expenses (in the form of
trades) are “below the line” deductions Page 3 Federal Income Taxation Lecture 9 Slide 3 Capitalization of Expenses