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

* * *

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

* * *

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
► ACCOUNTING »

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.

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Look at other dictionaries:

  • 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… …   Financial and business terms

  • Below the line — Saltar a navegación, búsqueda Below the line (traducido literalmente al castellano significa debajo de la línea) más conocido por su acrónimo BTL, es una técnica de marketing consistente en el empleo de formas de comunicación no masivas dirigidas …   Wikipedia Español

  • Below the line — may refer to:*Below the line (filmmaking), an accounting term used in film or movie production *Below the line (advertising), an advertising strategy *A type of scoring in contract bridge scoring *The group voting ticket option in Australian… …   Wikipedia

  • below the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… …   Law dictionary

  • Below the line — комплекс маркетинговых коммуникаций, включающий в себя стимулирование сбыта, мерчендайзинг, POS материалы, direct marketing, public relations. BTL позволяет доносить рекламное сообщение или призыв к покупке непосредственно к индивидуальному… …   Финансовый словарь

  • BELOW-THE-LINE — Ниже линии расходы на рекламу, за которую не выплачиваются комиссионные рекламному агентству: прямая рассылка, участие в выставках и т.п. Словарь бизнес терминов. Академик.ру. 2001 …   Словарь бизнес-терминов

  • Below the line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbemaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Zu den Below the line Maßnahmen …   Deutsch Wikipedia

  • Below-the-line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbe Kommunikationsmaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Begriff Die… …   Deutsch Wikipedia

  • below the line — In a position in an *income statement that does not directly affect *net income. The line is the point in the income statement that separates items that determine net income from items that determine *funding and the *distribution of net income.… …   Auditor's dictionary

  • below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …   Big dictionary of business and management

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