Below the line

usgb
adjective

Expenses or funds that come after the net income in a company's profit and loss account.

He was tasked with managing the below the line expenses of the company.
Visual representation of "below the line" - Expenses or funds that come after the net income in a company's profit and loss account.

Often appears as...

  • below the line costs
  • below the line expenses

Usage tips

Formal

Technical

Definition 1 of 3
Visual representation of "below the line"
LampPro Tip 1/3

Financial Specific

Used for costs not included in the initial income calculation, so they're often seen as separate.

Illustration for Financial Specific
The renovation was considered a below the line cost, thus not affecting our reported profits.
LampPro Tip 2/3

After Net Income

'Below the line' items don't factor into the main performance indicators like net income.

Illustration for After Net Income
Don't worry about the taxes now, they are below the line.
LampPro Tip 3/3

Not Core Activity

These costs are not from the primary business operations but are still important.

Illustration for Not Core Activity
Interest expenses are below the line as they're not from sales.
Visual representation of the word "Below the line"

Never forget "Below the line"

Humans forget easily. That's why you should download WordUp: Smart reminders, word games, AI practice, and much more!

Download on the App StoreGet it on Google PlayGet it from MicrosoftGet it on AppGallery
Chrome

WordUp Chrome Extension

As you browse the web instantly look up words you don’t know.

Get Chrome Extension
Back to top