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 ?
Including production managers above the line ensures that supervision time is accounted for.
Hurzeler: Network security would always be above the line.
The Sixth Circuit reversed, holding that the trustees' investment management fees were fully deductible above the line.
The Government has considered the issues raised and the recommendation of the Joint Standing Committee to introduce a form of optional preferential voting below the line as well as above the line and has decided to adopt that recommendation.
Lot 1: Campaign Development above the line and outdoor media;
However, in "high" tax states such as New York, taking the deduction above the line may actually cause an increase in the individual's overall tax liability.