below-the-line

below-the-line
1) Denoting entries below the horizontal line on a company's profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss have come from.
2) Denoting advertising expenditure in which no commission is payable to an advertising agency. For example, direct mail, exhibitions, point-of-sale material, and free samples are regarded as below-the-line advertising.
3) Denoting transactions concerned with capital, as opposed to revenue, in national accounts. Compare above-the-line

Big dictionary of business and management. 2014.

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  • Below the line — may refer to:*Below the line (filmmaking), an accounting term used in film or movie production *Below the line (advertising), an advertising strategy *A type of scoring in contract bridge scoring *The group voting ticket option in Australian… …   Wikipedia

  • Below the line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbemaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Zu den Below the line Maßnahmen …   Deutsch Wikipedia

  • Below-the-line — Das Attribut below the line (engl. für unter der Linie, Abk. BTL) wird im Marketing für alle so genannten „nicht klassischen“ Werbe Kommunikationsmaßnahmen verwendet. Sie stehen damit im Gegensatz zu den Above the line Maßnahmen. Begriff Die… …   Deutsch Wikipedia

  • 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-Kosten — ist ein Fachbegriff aus der Filmgeschäftsführung und beschreibt die Herstellungskosten eines Filmprojektes, ausgenommen der Honorare des kreativ tätigen Personals wie Regie, Drehbuch oder Filmkomposition. Die Below the line Kosten beinhalten… …   Deutsch Wikipedia

  • Below the line (filmmaking) — In budgeting a motion picture or television production, below the line costs include the salaries of the non starring cast members and the technical crew, as well as use of the film studio and its technical equipment, travel, location, and… …   Wikipedia

  • below-the-line publications — The lower level publications in the hierarchy of joint publications that are signed by the Director, Joint Staff and contain specific mission area guidance for the joint community. Included in this level are reference publications and those… …   Military dictionary

  • Below the Belt — may refer to: * Below the belt, a fighting term * Below the Belt (gender), a term used to illustrate the deconstruction of gender * Below the Belt (Hellyeah DVD) * Below the Belt (album), an album by Pigfaceee also*Above the line (disambiguation) …   Wikipedia

  • Below the belt — Mainly used in combat sports such as boxing and kickboxing, the term below the belt is referred to all the area of the body that lies, as the term indicates, below the line of the belt, including the genital area, legs, and crotch. In these… …   Wikipedia

  • Above the line — Mit dem Attribut above the line (englisch „über der Linie“, Abkürzung „ATL“) versieht man im Marketing die so genannte „klassische“ oder „traditionelle“ Werbung, also die überwiegend direkt erkennbare Werbung in Printmedien (Zeitungen,… …   Deutsch Wikipedia

  • Above the line — may refer to: *Above the line (filmmaking), an accounting term used in film production to denote expenditures that occur prior to filming *Above the line (advertising), an advertising strategy to promote brands through conventional forms of mass… …   Wikipedia

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