below the line
[ bɪˌləʊ ðə ˈlʌɪn ]
• denoting or relating to money spent on items of capital expenditure.
• "a £4 million extraordinary charge below the line"
• denoting or relating to advertising by means such as direct mail, email, promotional events, etc.
• "they choose to spend the bulk of their budget in below-the-line digital marketing"
• denoting points for tricks bid and won, which count towards the game.
• denoting or relating to a section at the end of an online article or blog post in which readers can post comments.
• "the issue causes embarrassment in the UK, as you can see from the numerous comments below the line"
above the line
• denoting or relating to money spent on items of current expenditure.
• "£75 million charges taken above the line for redundancies and property write-offs"
• denoting or relating to advertising in the mass media.
• "with no above-the-line advertising spend, every spare dollar available for marketing is directed towards point-of-sale promotions"
• denoting bonus points and penalty points, which do not count towards the game.
