above the line/ below the line

I'll need more context, kolokoy. There is more than one possibility.

I was reading the criteria for reviewing the budget. It shows there to check the above the line and below the line. Thanks Mistermicawber

The terms seem to be used in with a variety of accounting meanings, kolokoy. I think that this is the most likely:

above the line = capital expenditures
below the line = current expenditures

Or it may be this one:

The "line" generally refers to gross profit. Above that line on the income statement, typically, are sales and COGS (cost of goods

That makes sense. Thank you so much for taking the time giving this information Mister Micawber!