Below the Line

1. 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.

2. Advertising in which a company pays a commission based on the success of the campaign. Below the line advertising is most common in direct mail and similar campaigns that rely on a customer's reaction to the advertisement, rather than his/her previous research on the product.

3. A tax deduction one takes on one's adjusted gross income instead of one's gross income.

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References in periodicals archive

"Hollywood From Below the Line: A Prop Master's Perspective" is well written, informative, highly entertaining, poignant, and often humorous.

Hollywood From Below the Line: A Prop Master's Perspective

Sherlock star Amanda Abbington, left, is another celebrity supporting Live Below the Line

Can you feed your family for PS1 a head?

For more information visit t www.livebelowtheline.com/uk/savethechildren The Live Below the Line challenge is part of is the Enough Food for Everyone IF campaign that aims to bring about the policy change needed to help the extreme poor.

Global hunger; LETTERS

Anna Canning, Event Manager, added, "Living Below the Line has made me keen to do more fundraising events throughout the year."

aACAyEat on Dh5.51 a day' challenge concludes

The figures were published as part of Save the Children's Live Below the Line, which challenges volunteers to spend just PS5 on food and drink for five days.

Dogs' dinner more costly than needy

They are joining the Live Below The Line venture, led by action group the Global Poverty Project, to highlight the plight of those struggling to survive.

5,000 Brits try to live on PS1 a day

They are previewing a challenge from Live Below The Line, which asks the British public to get sponsored to cut their spending on food and drink to just pounds 1 a day from May 7 to 11.

Students are to live on just pounds 1 a day in campaign

It doesn't matter if traffic was horrendous; it doesn't matter if you phoned and apologized--if you are late, you end up justifying why and that goes below the line. Don't lull yourself into thinking that you are protected by the goodness of your intentions.

Live above the line: ten things to guarantee years of promotions

First count the total number of boxes in each garden and place that number in the denominator position (below the line).

What did one herb ask the other?

Rumsfeld describes as 'below the line.'"--The New York Times

From the secret files of Donald Rumsfeld