- below the line
- below the line beˌlow the ˈline , below-the-line adjective1. 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: »
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.
Financial and business terms. 2012.