below the line
The term "below the line" varies in meaning across different fields, including accounting, marketing, and media production.
Definition
C1Accounting
(technical)Refers to items on a financial statement that are not included in the calculation of net income, such as interest expenses or one-time charges.
Example
- Interest expenses are recorded below the line and do not affect the operating profit.
B2Marketing
(technical)Describes targeted promotional activities like direct mail or trade shows, rather than broad mass media campaigns.
Example
- The company focused on below the line marketing strategies to reach niche markets.
C1Film and Television Production
(technical)Pertains to the technical crew members who do not influence the creative direction of a project, such as camera operators and sound technicians.
Example
- The below the line crew includes essential roles like grips and gaffers.
C1Television
(technical)Refers to standard ongoing expenses like insurance and technical equipment costs.
Example
- Below the line expenses are crucial for maintaining the technical aspects of the production.
Similar
Terms that have similar or relatively close meanings to "below the line":
above the linelow linedown linebelow the foldledger linedown belowon the linetop linebelow the beltbottom lineline itembelow parback linecut belowgreen linein lineunder the tablebody lineup lineout of lineloop linelower boundarycome from belowbottom edgesecond line