below-the-line


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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.

below-the-line

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.