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Above-the-Line Costs Explained: How Smart Businesses Boost Profits by Managing Core Expenses
In business finance, above-the-line costs refer to the expenses a company incurs directly to generate revenue. These costs appear above the “line” that separates operational earnings from non-operating items on a company’s income statement. The “line” may represent gross profit for manufacturers or operating income for service-based businesses. Above-the-line costs typically include expenses like raw…