below the line

below the line
In a position in an *income statement that does not directly affect *net income. The "line" is the point in the income statement that separates items that determine net income from items that determine *funding and the *distribution of net income. If an item is below the line, it is excluded from net income. Traditionally, *extraordinary items were treated below the line, but in recent years *Generally Accepted Accounting Principles around the world have moved toward encouraging such items to appear *above the line, and thereby to directly affect *earnings per share.

Auditor's dictionary. 2014.

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  • below the line — beˌlow the ˈline , below the line adjective 1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account: • Provisions on doubtful… …   Financial and business terms

  • below-the-line — UK US (also below the line) adjective ► 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… …   Financial and business terms

  • Below the line — Saltar a navegación, búsqueda Below the line (traducido literalmente al castellano significa debajo de la línea) más conocido por su acrónimo BTL, es una técnica de marketing consistente en el empleo de formas de comunicación no masivas dirigidas …   Wikipedia Español

  • Below the line — may refer to:*Below the line (filmmaking), an accounting term used in film or movie production *Below the line (advertising), an advertising strategy *A type of scoring in contract bridge scoring *The group voting ticket option in Australian… …   Wikipedia

  • below the line — Sales promotions such as mailshots, on pack and in store promotions, product placement, sponsorship and so on. On client invoices advertising agencies historically charged for advertising in the media above the line and for the agency s creative… …   Law dictionary

  • Below the line — комплекс маркетинговых коммуникаций, включающий в себя стимулирование сбыта, мерчендайзинг, POS материалы, direct marketing, public relations. BTL позволяет доносить рекламное сообщение или призыв к покупке непосредственно к индивидуальному… …   Финансовый словарь

  • Below the line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbemaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Zu den Below the line Maßnahmen …   Deutsch Wikipedia

  • Below-the-line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbe Kommunikationsmaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Begriff Die… …   Deutsch Wikipedia

  • Below the line (advertising) — Below the line (BTL), Above the line (ATL), and Through the Line (TTL), in organisational business and marketing communications, are advertising techniques.Promotion can be loosely classified as above the line or below the line .Promotional… …   Wikipedia

  • Below-the-line-Kosten — ist ein Fachbegriff aus der Filmgeschäftsführung und beschreibt die Herstellungskosten eines Filmprojektes, ausgenommen der Honorare des kreativ tätigen Personals wie Regie, Drehbuch oder Filmkomposition. Die Below the line Kosten beinhalten… …   Deutsch Wikipedia

  • below the line (locution anglaise signifiant au-dessous de la ligne) — ● below the line (locution anglaise signifiant au dessous de la ligne) Ensemble des actions de communication qui ne sont pas publicitaires, investies hors médias (promotion, relations publiques, sponsoring, etc.), par opposition à above the line …   Encyclopédie Universelle

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