From Longman Business Dictionarybelow the linebeˌlow the ˈline, below-the-line adjective1ACCOUNTING relating to profits after EXCEPTIONAL ITEMS (=profits and losses that are made in a particular period of time but do not occur regularly) have been taken into accountProvisions on doubtful property loans taken below the line reduced taxable profits to £3.95 million.2MARKETING relating to a company’s spending on marketing activities other than advertising, for example researchAgencies offer strategic advice as well as below the line services like market research, pack design and direct marketing. —below the line adverbcosts taken below the line → compare above the line
