Below the Line Item

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.
References in periodicals archive ?
This does not have any impact on the fiscal position of the government as recap bonds are part of below the line items. According to sources, the government is considering additional capital infusion of up to Rs 30,000-40,000 crore in PSBs as they have been unable to raise required funds from the markets.
The following reflects the key assumption changes to the Company's prior adjusted EPS outlook: Higher input costs, including tariffs, FX & commodities (- ~$0.25); Lower expected organic growth (- ~$0.15); Lower anticipated tax rate and other below the line items (+ ~$0.15).
Further, he notes that operating margins were light and the earnings beat really came from below the line items. Auty admits, though, that 32.8% growth in digital media ARR was good, "just not the upside investors have become accustomed to seeing."