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

Financial Specific

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

After Net Income

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

The company uses 'below the line' tactics when they want specific audience engagement.

These marketing methods focus on individual customer conversion rather than mass media.

The impact of below the line marketing is often easier to track and measure.

People working 'below the line' are often specialists like editors or costume designers.

'Below the line' crew members are essential but not as visible as the main actors or director.