|1.||the last line of a financial statement that shows the net profit or loss of a company or organization|
|2.||the final outcome of a process, discussion, etc|
|3.||the most important or fundamental aspect of a situation|
The last line in an audit, which shows profit or loss.
Note: By extension, “bottom line” refers to the final, determining consideration in a decision.
Note: “Bottom line” also has a derogatory implication when it refers to those people whose attention to the bottom line prevents them from recognizing the value of anything else.
The ultimate result, the upshot; also, the main point or crucial factor. For example, The bottom line is that the chairman wants to dictate all of the board's decisions, or Whether or not he obeyed the law is the bottom line. This is an accounting term that refers to the earnings figures that appear on the bottom (last) line of a statement. It began to be transferred to other contexts in the mid-1900s.