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. See above-the-line
   (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