below-the-line
adjective
(alsobelow the line);(abbreviationBTL)ukusMARKETING
relatingtoadvertising, such astradeshowsanddirectmail, whichcommunicatemoredirectlywithcustomersand are lessexpensivethantelevisionandnewspaperadvertising:
below-the-linemarketing.
Thisyearmarksthe firsttimeheragencywill get more ofitsrevenuesfrom below-the-lineworkthan fromcreatingTV,print, orradioads.
ACCOUNTING
relatingto a company'sunusualcostsorincome, which areaddedor taken away aftercalculatingtotalprofit:
Insurancesettlementsandlawsuitpayoutsaregenerallyconsideredbelow-the-linecosts.
TAX
in the US,relatingtocoststhat canreducetheincomeyoupaytaxon:
Below-the-linedeductionsaredeductibleonly to theextentthat theyexceed2% ofyouradjustedgrossincome.
below the line
adverb
ACCOUNTING
Industry isanxiousabout theprospectofaccountingchanges, which willreduceopportunitiesforcarryingcostsbelow theline.
Compare
above-the-line