Below the Line Item

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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 ?
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.