(cf items below the line)

См. также в других словарях:

• Below the line (advertising) — Below the line (BTL), Above the line (ATL), and Through the Line (TTL), in organisational business and marketing communications, are advertising techniques.Promotion can be loosely classified as above the line or below the line .Promotional… …   Wikipedia

• below the line — In a position in an *income statement that does not directly affect *net income. The line is the point in the income statement that separates items that determine net income from items that determine *funding and the *distribution of net income.… …   Auditor's dictionary

• below-the-line —  ̷ ̷| ̷ ̷ ̷ ̷| ̷ ̷ adverb (or adjective) 1. : in that part of the score sheet in bridge reserved for the trick score 2. : classified as an unusual or nonrecurring expense or revenue item rather than as a current expense or asset * * * below the… …   Useful english dictionary

• below the line — Bridge. See under line1 (def. 31). * * * below the line (of advertising) by such means as free gifts, direct mailings to households, etc • • • Main Entry: ↑line * * * 1) Finance denoting or relating to money spent on items of capital expenditure… …   Useful english dictionary

• above (or below) the line Finance — denoting or relating to money spent on items of current (or capital) expenditure. → line …   English new terms dictionary

• below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …   Marketing dictionary in english

• below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …   Dictionary of banking and finance

• above-the-line — Denoting those entries printed above the horizontal line on a company s profit and loss account that establish the profit (or loss). Compare below the line. Prior to the introduction of Financial Reporting Standard (FRS) 3, Reporting Financial… …   Accounting dictionary

• above-the-line — 1) Denoting those entries printed above the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of …   Big dictionary of business and management

• Above the line deduction — In the United States, an above the line deduction is a term used to describe those deductions which the Internal Revenue Service allows a taxpayer to subtract from his or her gross income. These deductions are set forth in Internal Revenue Code… …   Wikipedia

• above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… …   Financial and business terms