() relating to unusual costs or income after a company's total profit has been calculated that show its final profit 线下项目的（核算公司最终的全部盈利後非经常性收支部分）◆It is rare for something to be treated as a below-the-line item in modern accounts. 在现代账目中，已经很少会将某些事项视为线下项目。
() in the US, relating to further costs that you can take away from your total (gross) income to calculate the final income that you must pay tax on 线下项目的（在美国，指从应纳税总收入中扣除的开支）◆Some interest payments qualify as below-the-line deductions. 某些利息支出符合线下项目扣减。
() relating to advertising activities that do not involve using television, newspapers, etc., such as direct mail or exhibitions 线下项目的（指不包括电视、报纸等的广告活动，如直接邮寄或展览）◆The marketing mix incudes both advertising and below-the-line promotions such as merchandising. 营销组合既包括广告，也包括如推销这样的线下促销。
▸beˌlow-the-ˈline
adverb
() ◆Can you quantify what costs were taken below-the-line in the first half? 你能确定上半年的哪些费用可以作为线下项目吗？➡above-the-line