Below-the-Line Cost

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.
Mentioned in ?
References in periodicals archive ?
Reality is GM has done more than most to control below-the-line cost, now it's a revenue problem.
The concentration of incremental revenue in price-competitive Asian markets will limit our ability to improve gross margin, but below-the-line cost controls will contribute positive earnings leverage.
Indeed, it's production design and below-the-line cost that soak up most of the budget.
Indomina has said it will provide the new Comerica bank loan with soft money solutions, mostly represented by the 25% Dominican transferable tax credit production incentive on above- and below-the-line costs to finance two to three English-language motion pictures per year.
WHY: This past April, the Empire State increased its refundable tax credit for below-the-line costs from 10% to 30%, which when combined with New York City's 5% credit, provides a 35% incentive to qualified productions shooting in any of the five boroughs.
That's never been more important than it is currently because everyone is keen on reducing the below-the-line costs," James said.
And, from a cost of $40,000 per hour, telenovelas are now produced for $12,000 per episode, with $4,000 for below-the-line costs and the rest for the artistic/creative portion.
The Broadway League, the trade association of Rialto producers and presenters, has initiated a concerted effort to secure, initially from New York City but also from the state, the same sort of tax breaks offered to screen producers, who get tax credits of 30% on in-state, below-the-line costs, with an additional 5% in Gotham.
You already save 40 percent on your below-the-line costs just to shoot here because of labor costs, hotels and catering.
Meanwhile, even as fans wait for more visual wonder in Madhouse's "Yona Yona Penguin" (the studio's first fully 3-D CGI pic, skedded for release in December 2008 after reported below-the-line costs of $12 million), its director Rintaro ("Metropolis") agrees that technical effects are but one small way of impacting an audience.
Kyser said some of the flight from the United States could be due to lucrative salaries for stars forcing producers to trim below-the-line costs.
Hahn's proposal calls for reimbursing productions as much as $625,000 for 5% of below-the-line costs with total spending up to $12.