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Above-the-line

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  • user notice: The custom_breadcrumbs_nodeapi() function called token replacement with an array rather than a string for $text in /home/waccount/public_html/sites/all/modules/token/token.module on line 263.
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used to describe entries in a company’s profit and loss accounts that appear above the line which separates entries showing the origin of the funds that have contributed to the profit or loss from those that relate to its distribution. Exceptional and extraordinary items appear above the line.