Below-the-Line Items financial definition of Below-the-Line Items
Below the Line Item (redirected from Below-the-Line Items)
Below the Line Item
, an extraordinary income
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
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References in periodicals archive
The beat was driven by strong OI, and partially offset by higher below-the-line items
(Other expenses were $39MM v.
Investors, financial analysts, and other financial statement users typically consider earnings before extraordinary items and discontinued items (above-the-line items) as more permanent and persistent, as compared to the bottom-line net income (below-the-line items
Meanwhile, decreases in below-the-line items
of cost and time boost value.