COBOL

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COBOL

[kō′bol]
abbreviation for common business oriented language, a high-level compiler computer language for programming.
References in periodicals archive ?
Hurzeler: Network security would always be above the line.
Tuition and fees - You can take up to $4,000 as an above the line deduction for qualifying educational expenses at an accredited post-secondary institution.
When an estate or trust pays investment management fees to a third party, are such costs deductible above the line or subject to the 2%-of-adjusted-gross-income floor?
The deduction is above the line (deductible even when the taxpayer does not itemize), so it is valuable and covers a lot of expenses.
Some leaders of unions, however, say hourly wages of below-the-line workers have stayed flat while pay has gone galactic for actors and creators above the line.
The company's project management division is unique in its ability to execute and coordinate massive mass marketing efforts utilizing database marketing, inbound and outbound telemarketing, internet marketing, direct mail, traditional advertising, above the line and below the line media.
Point of sale materials will coincide with the above the line campaign.
The company's project management division is unique in its ability to execute and coordinate mass marketing efforts utilizing database marketing, inbound and outbound teleservices, internet marketing, multimedia interaction and above the line media.