Below the line

Pro Tip 1/3

Financial Specific

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

The renovation was considered a below the line cost, thus not affecting our reported profits.

Pro Tip 2/3

After Net Income

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

Don't worry about the taxes now, they are below the line.

Pro Tip 3/3

Not Core Activity

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

Interest expenses are below the line as they're not from sales.