below-the-line
Definitions
Accounting
- adjective used to describe entries in a company’s profit and loss account that show how the profit is distributed, or where the funds to finance the loss originate.
Economics
- adjective set against net profits after tax
Media Studies
- adjective relating to advertising that is not mainstream, e.g. mailouts, beer mats, etc
- adjective relating to advertising that is not paid for and for which no commission is paid to an advertising agency, e.g. work by staff who are manning an exhibition
