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Related to below-the-line: Above the line

Below the Line

1. 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.

2. Advertising in which a company pays a commission based on the success of the campaign. Below the line advertising is most common in direct mail and similar campaigns that rely on a customer's reaction to the advertisement, rather than his/her previous research on the product.

3. A tax deduction one takes on one's adjusted gross income instead of one's gross income.


an accounting term describing items (other than dividends and retained profit) which appear below the net profit figure in the PROFIT-AND-LOSS ACCOUNT. These would normally include items relating to previous trading periods or extraordinary nonrecurring items, for example losses associated with the reorganization of a company division involving significant sales of assets. Below-the-line items are deducted directly from the company's RESERVES rather than being charged against the profits of the trading period, to avoid affecting the trading profit with one-off, non-trading revenues or costs.
References in periodicals archive ?
This contract will involve the full procurement, warehousing, pick n pack and distribution of all the below-the-line marketing collateral on behalf of the Massbuild group.
And the Joint Warfighting Center will retain an inventory of printed doctrinal pubs until below-the-line supplies are exhausted as part of the dial-a-pub program.
We do have a thriving below-the-line marketing division and are fortunate to have somewhere we can soak up some of the damage," said director Niamh Moore.
Meanwhile, decreases in below-the-line items of cost and time boost value.
8% Transferable tax credit on wages, salaries and fringes for nonresident below-the-line personnel (0% as of January 1,2017)
No prizes for spotting that the wrong picture appeared alongside last week's Media & Marketing report on the 21st anniversary celebrations at Slap & Tickle, which claims to be one of the largest, independent, above and below-the-line design studios in the West Midlands.
We discussed one reason, that an option in costing your products is to pick up below-the-line activities.
The actors are good, but the real stars are the below-the-line team, including cinematographer Salvatore Totino, editor Mick Audsley, composer Dario Marianelli and the sound team.