It indicates items counted before any costs are subtracted to find net profit.

Pre-Deduction

Don't confuse it with net income related items which are 'below the line'.

Not Net Income

It refers to personnel in top management, not lower-level staff.

The phrase often relates to decisions made by senior management.

It's used for advertising expected to reach a large audience.

Mainly involves traditional media channels, not digital or social media.

Covers the salary of main actors and key production staff in film.

In film, it represents the budget for high-profile talent, not general costs.