below the line

adverb

Bridge.

1. line131

below-the-line

adjective

1. denoting the entries printed below the horizontal line on a company's profit-and-loss account that show how any profit is to be distributed

2. (of an advertising campaign) employing sales promotions, direct marketing, in-store exhibitions and displays, trade shows, sponsorship, and merchandising that do not involve an advertising agency

3. (in national accounts) below the horizontal line separating revenue from capital transactions Compare above-the-line

Related Words

• arrears 
• bill 
• capital 
• commitment 
• credit 
• damage 
• deficit 
• due 
• indebtedness 
• liability 
• mortgage 
• obligation 
• price tag 
• receipt