below-the-line

In accounting, section of profit and loss accounts below the horizontal line separating the sources of profits (above-the-line) from the details of how the profits are distributed (below-the-line).

The term is also used to describe forms of advertising such as direct mail, sales promotions, and publicity events. This is opposed to above-the-line advertising, such as television, radio, and print advertising, which is usually dealt with by a specialist agency.