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Related to below-the-line: Above the line

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.


an accounting term describing items (other than dividends and retained profit) which appear below the net profit figure in the PROFIT-AND-LOSS ACCOUNT. These would normally include items relating to previous trading periods or extraordinary nonrecurring items, for example losses associated with the reorganization of a company division involving significant sales of assets. Below-the-line items are deducted directly from the company's RESERVES rather than being charged against the profits of the trading period, to avoid affecting the trading profit with one-off, non-trading revenues or costs.
References in periodicals archive ?
The section will also bring back Variety's Bookings & Signings column - a regular update on who's landing which major below-the-line jobs on new film and TV productions.
This contract will involve the full procurement, warehousing, pick n pack and distribution of all the below-the-line marketing collateral on behalf of the Massbuild group.
And the Joint Warfighting Center will retain an inventory of printed doctrinal pubs until below-the-line supplies are exhausted as part of the dial-a-pub program.
Meanwhile, decreases in below-the-line items of cost and time boost value.
This is because either the IRS or the foreign tax authorities could question the amount of below-the-line expenses in applying the resale price method, or might question the costs of the foreign manufacturer in applying the cost-plus methodology.
Company Receives Highest Score for Current Offering of Below-the-Line Vendors
Dec 2012 Analyst Report States "Rally shines for managing Agile projects" - names Rally a Leader for ALM and Below-the-Line PPM
LowLow will have spent 7m [pounds sterling] on marketing in its first year, and receive an additional 5m [pounds sterling] above-and below-the-line support in 2010, with a TV advertising burst in January.
But with more and more below-the-line workers moving to the area, there are more local crews available.
No prizes for spotting that the wrong picture appeared alongside last week's Media & Marketing report on the 21st anniversary celebrations at Slap & Tickle, which claims to be one of the largest, independent, above and below-the-line design studios in the West Midlands.
We discussed one reason, that an option in costing your products is to pick up below-the-line activities.
evaluated 10 of the most significant PPM vendors against 68 criteria in two segments: above-the-line strategic planning and below-the-line work execution.