below-the-line

World English Dictionary
below-the-line
 
adj
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.  Compare above-the-line (in national accounts) below the horizontal line separating revenue from capital transactions

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