below the line

below the line
below the line beˌlow the ˈline , below-the-line adjective
1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account:

• Provisions on doubtful property loans taken below the line reduced taxable profits to £3.95 million.

2. MARKETING relating to a company's spending on marketing activities other than advertising, for example research:

• Agencies offer strategic advice as well as below the line services like market research, pack design and direct marketing.

— below the line adverb :

• costs taken below the line

— compare above the line

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   A term used to describe when an exceptional item is recorded separately in a company's profit and loss account. ► See also Extraordinary Item.

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below-the-line UK US (also below the line) adjective
MARKETING relating to advertising, such as trade shows and direct mail, which communicate more directly with customers and are less expensive than television and newspaper advertising: »

below-the-line marketing.


This year marks the first time her agency will get more of its revenues from below-the-line work than from creating TV, print, or radio ads.

ACCOUNTING relating to a company's unusual costs or income, which are added or taken away after calculating total profit: »

Insurance settlements and lawsuit payouts are generally considered below-the-line costs.

TAX in the US, relating to costs that can reduce the income you pay tax on: »

Below-the-line deductions are deductible only to the extent that they exceed 2% of your adjusted gross income.

below the line adverb

Industry is anxious about the prospect of accounting changes, which will reduce opportunities for carrying costs below the line.

Compare ABOVE-THE-LINE(Cf. ↑above-the-line)

Financial and business terms. 2012.