1. Accounting: a record used to characterize income and expenses required to run a business that affect the profit, but not the capital, of the given company. 2. Advertising: exposure through the mediums of press, radio, and television. A commission is earned for the advertising agency who handles the details of the ads for their client. This is also called below the line expense.

A bond, share, or security selling at a premium price higher rather than its par value. Commonly referred to as selling

A good or service that is more costly that its competitors.