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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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


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.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
The term below-the-line advertising has been digitalised and no more are advertisers cutting down trees by printing mass distribution leaflets -- except for the massage parlour cards on our cars each time we go for a meeting.
The normal practice is to use DTCs to compute an estimated "below-the-line" (indirect/accessorial) transportation amount when the Defense Transportation System (DTS) will be used.
Connect in Wolverhampton is responsible for the development and creation of the launch campaign which will feature television, outdoor, press, radio, PR and below-the-line support.
The new range will benefit from significant marketing support including advertising, hard-hitting above-the-line and below-the-line promotional activity, the Major League Baseball sponsorship programme, and a PR campaign to raise awareness among the core target audience.
With this change, all below-the-line pubs will only be available electronically via the Joint Electronic Library on the Internet or CD-ROM.
If it's deemed to be impaired at Jan.1, 2002, that would take it to a below-the-line charge, as opposed to Dec.
"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.
The IISRP views thermoplastic elastomers (TPEs) as a "below-the-line" item in its long-term forecast.
This is because either the IRS or the foreign tax authorities could question the amount of below-the-line expenses in applying the resale price method, or might question the costs of the foreign manufacturer in applying the cost-plus methodology.
* 8% Transferable tax credit on wages, salaries and fringes for nonresident below-the-line personnel (0% as of January 1,2017)