below the line
Definition 1
Accounting: Items in an account which are excluded from the account total, such as appropriations and extraordinary items that have no effect on the profit or loss in the current accounting period.
Definition 2
Advertising: Promotional methods (such as catalog marketing, direct marketing, and trade fair marketing) which are under the direct control of the marketer (client) and earn no commissions for the advertising agency.
below the line is in the Accounting & Auditing and Advertising, Marketing, & Sales subjects.
below the line appears in the definition of the following term: above the line
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