0 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:
1 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.
2 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.
We know now that the capital expenditure of the nationalised industries is to be financed out of below-the-line payments.
If a below-the-line agent is to be designated, he cannot be a below-the-line agent.
Over this period, however, the company's below-the-line charges have mounted.
The postwar credits, too, are non-recurrent, and were paid last year by below-the-line borrowing.
I have a little, although somewhat sentimental, attachment to the terminology "above-the-line"and"below-the-line".
There are also below-the-line agents who are deniable under all circumstances.
The estimated below-the-line deficit, which has to be met by borrowing, was intended last year to be £721 million.
It would not even be possible to raise the money from below-the-line expenditure.
