Above the line and below the line, are different ways companies try and sell their products.Above-the-line is any work done involving media where a commission is taken by an advertising agency. Below-the-line is work done for a client where a standard charge replaces commission. For example TV advertising is above-the-line. This is because an agency would book commercial time for there client. Placing an advert in a series of local newspapers is below-the-line, because newspapers apply their own costing approach where no commission is taken by the agency.
For example Austin Martin will have paid to have there car star within the James Bond films:

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