Below the Line Item

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Below the Line Item

In accounting, an extraordinary income or expense a company does not incur in its day-to-day operations. Because they are not repeated, below the line items are not considered to increase or decrease the company's profit. See also: Above the line.

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Below the Line			Other below the line items that are not included in EBITDA represent costs that are either not directly related to our core business or are non-recurring in nature including our share of gains and losses on equity method investments, goodwill amortization and other one time charges we believe to be outside the normal course of business and which may change from period to period, as well as income taxes. Terra Lycos Improves Net Income Through September by 59% and Expects ... by PR Newswire 6 Manufacturing segment profit ($millions) 146 232 741 836 Below the line items (101) (141) (495) (479) Income excluding income tax 45 91 246 357 Income tax expense (6) (5) (23) (37) Net Income (loss) attributable to Navistar International Corporation 39 86 223 320 Diluted earnings (loss) per share ($s) attributable to Navistar International Corporation 0. Navistar Reports Solid 4Q Profit; Results Impacted by New Labor ... by Business Wire			Beirat Beirut Agreement Beirut Stock Exchange Belarusian Ruble Belasting Belastingcontrole Belgian Franc Belgian Option Belgium Futures and Options Exchange Belgium-Luxembourg Economic Union Belize Dollar Bell Bell Cow Bell Curve Bells and Whistles Bellwether Bellwether Issue Bellwether Issues Bellwether Security Belly Belly Cargo Belly Up Below Market Rate Below Par Below the Line Below the Line Item Below the Market below-market interest rate Below-the-Line Cost Below-the-Line Deduction Belt and Suspenders Bem de consume Bem gratuito Ben Bernanke Bench Error benchmark Benchmark Bond Benchmark Country Benchmark Error Benchmark Interest Rate Benchmark Issue Benchmark Surplus Beneath Benefactor Benefice exceptionnel Beneficial Interest Beneficial Owner Beneficial Ownership Beneficiario beneficiary Beneficiary Clause			Below Poverty Line Below Quantifiable Limit Below Regulatory Concern Below Rig Floor Below Sea-Level Below Seafloor Below stairs below standard below standards below strength Below Surface Grade below the belt below the belt below the belt below the belt below the belt below the belt below the ground below the ground Below the Horizon Below the Knee below the knee amputation Below the Limit of Quantitation Below the line Below the line Below the line Below the Line Cost Below the Line Costs Below the Line Deduction Below the Line Deductions Below the Line Item Below the Line Items Below the Line Observatory below the mark Below the Market Below the Mud Line below the surface Below the Treatment Zone Below the Waist Below the Water Below the zone Below Threshold Reprogramming Below Top of Casing Below Top of Rail Below Water Below wholesale Below wholesale Below wholesale Below wholesale Below Zero Below Zone Below, Georg Von Below-Deck Unit below-elbow (B-E) amputation below-elbow (B-E) amputation below-elbow (B-E) amputation below-elbow amputation below-elbow amputation below-elbow amputation below-elbow amputation below-elbow amputation

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