The antonyms for the phrase "below line" are "above line," "over line," and "beyond line." These terms are often used in various contexts, such as accounting, design, and communication. In accounting, above line refers to items that are included in the calculation of gross income, while below line pertains to deductions that are subtracted from gross income to determine taxable income. In design, over line refers to graphics or text that are positioned above a designated line, while beyond line pertains to content that extends beyond a designated boundary or margin. Lastly, in communication, above line refers to mass media channels such as television, radio, and print media, whereas below line pertains to direct marketing and promotional activities such as email, direct mail, and telemarketing.