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below-the-line

adjective
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.
(in national accounts) below the horizontal line separating revenue from capital transactions Compare above-the-line
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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