below-the-line expenditure

Definitions

Accounting

• noun payments which do not arise from a company’s usual activities, e.g. redundancy payments
• noun extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to exceptional items which are included in the figure for profit before taxation

Economics

• noun exceptional payments which are separated from a company’s normal accounts because they do not arise from the company’s normal activities

Nearby Definitions of “below-the-line expenditure”

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Contexts for “below-the-line expenditure”

3 definitions in context
• Accounting
• Economics