bottom line


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Bottom Line

An informal term for net income. That is, the bottom line is a company's total revenue less its operating expenses, interest paid, depreciation and taxes. For example, suppose a widget manufacturer earns $1,000,000 in total revenue. The widgets cost $200,000 to make and administrative and payroll expenses total $250,000. The manufacturer also must subtract $50,000 in depreciation on widget manufacturing equipment and pay $200,000 in taxes. The manufacturer's bottom line is stated as: $1,000,000 - $200,000 - $250,000 - $50,000 - $200,000 = $300,000.

bottom line

bottom line

an accounting term denoting the NET PROFIT from a business operation after all costs have been paid. In financial accounting terms, profit would be sales revenue less all the costs of production, marketing, finance, etc., and frequently after taxation charges for the period. However, profit would generally be stated before the payment of dividends or appropriation to RESERVES.
References in periodicals archive ?
Bottom line: Methods of" including support personnel under the direction of" professionals in high quality programs.
Bottom line: Barber has clocked 11.03 in the 100 this season.
"My counselor at Bottom Line helped me so much -- my parents didn't know the process of applying to American colleges, and my counselor made sure everything was in on time.
Bottom line: Herein and available are lots of sensible advice on how to handle this seemingly perennial problem.
BOTTOM LINE: When the GE development at IHC is finished, they will have a unique story to tell the market.
Bottom line: Defending meet champion Walker, despite a sometimes ailing back, has three jumps over 19-foot barrier already this season.
Bottom line: Until more studies are done, it's too early to conclude that Cold-fx can shorten--or cut your odds of catching--a cold or the flu.
Bottom Line: Baldwin is a Wall Street fast- tracker who has built his asset management and investment banking firm one acquisition at a time.
A few enlightened professionals recognized the need for a formal approach to investment recovery as a contributor to company bottom lines and formed an organization to foster knowledge and to identify and promote best practices in the field.
One term that increasingly has come to characterize this philosophy is the triple bottom line. And this idea is both the subject and title of a new book published by Jossey-Bass and written by Andrew W.
In fact, the most successful firms are already adept at using diversity and cultural differences as tools to contribute to their bottom line rather than as obstacles.
Eliminating these parts will lower top line revenues and production and increase productivity, capacity and bottom line profitability.