Below-the-Line Cost

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Below-the-Line Cost

In accounting, extraordinary expenses a company does not incur in its day-to-day operations. Because they are not repeated, below the line costs are not considered to decrease the company's profit. See also: Above the line.
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Above the line costs are variable, and below the line costs are typically fixed.
Estimating & costing: from start to finish: to develop accurate financial models, dirty your hands for more valid and reliable data

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