8eb4e8a0_se_Security_Cooperation_Agency__Definition
[Term] Above-the-line-cost [Link] N/A [Definition] 
Charges included within the materiel and/or services line may be referred to as "above-the-line" charges. This term is a holdover from the rescinded Letter of Offer and Acceptance (LOA) form (DD Form 1513) where a line divided the direct charges from the accessorial (surcharge) charges.
ESAMM Glossary | Defense Security Cooperation Agency
Definition