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词汇 below-the-line
释义 below-the-line
adjective
(alsobelow the line); (abbreviationBTL)ukus
MARKETING
relating to advertising, such as trade shows and direct mail, which communicate more directly with customers and are less expensive than television and newspaper advertising:
below-the-line marketing.
This year marks the first time her agency will get more of its revenues from below-the-line work than from creating TV, print, or radio ads.
ACCOUNTING
relating to a company's unusual costs or income, which are added or taken away after calculating total profit:
Insurance settlements and lawsuit payouts are generally considered below-the-line costs.
TAX
in the US, relating to costs that can reduce the income you pay tax on:
Below-the-line deductions are deductible only to the extent that they exceed 2% of your adjusted gross income.

below the line


adverb
ACCOUNTING
Industry is anxious about the prospect of accounting changes, which will reduce opportunities for carrying costs below the line.
Compare
above-the-line

Examples of below-the-line


below-the-line
We know now that the capital expenditure of the nationalised industries is to be financed out of below-the-line payments.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
If a below-the-line agent is to be designated, he cannot be a below-the-line agent.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Over this period, however, the company's below-the-line charges have mounted.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The postwar credits, too, are non-recurrent, and were paid last year by below-the-line borrowing.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
I have a little, although somewhat sentimental, attachment to the terminology "above-the-line"and"below-the-line".
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
There are also below-the-line agents who are deniable under all circumstances.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The estimated below-the-line deficit, which has to be met by borrowing, was intended last year to be £721 million.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It would not even be possible to raise the money from below-the-line expenditure.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Incidentally, it is a below-the-line receipt, so that it did not really come into the revenue for the year.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
That prompts my first question, because the deficit for which we are budgeting includes an enormous below-the-line public works programme.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The below-the-line figures for 1961–62 include £88 million for advances to steel companies and £39 million net for loans to house purchases.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
As the below-the-line figures show, the loans to nationalised industries last year were £295 million and the projected loans this year are £370 million.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Again, the word "groups" must apply to people who might have been engaged in a below-the-line security operation.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The answer must be in this difficult twilight zone of above and below-the-line agents.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Above-the-line and below-the-line campaigns mean nothing.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
See all examples of below-the-line
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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