The cost incurred on the process of producing an advertising commercial with the association of its creative side. Photography, music, and actors are mostly the source of these costs. The above-the-line cost may be correlated with the level of creativity of a commercial or advertisement because creativity is an abstract concept thus cannot be measured directly. But please take note that a high above-the-line cost does not necessarily lead to an advertisement or commercial with a highly creative output, and it also goes with a low-budget commercial leading to a low quality – it may still lead to a creative commercial.