below-the-line
adjective
(also below the line); (abbreviation BTL) ukus MARKETING
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:
below-the-line marketing.
This year marks the first time her agency will get more of its revenues from below-the-line work than from creating TV, print, or radio ads.
ACCOUNTING
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.
TAX
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.
below the line
adverb
ACCOUNTING
Industry is anxious about the prospect of accounting changes, which will reduce opportunities for carrying costs below the line.
Compare
above-the-line