below-the-line costs

below-the-line costs
coûts m pl au-dessous de la ligne
coûts m pl hors-média

English-French business dictionary. 2013.

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  • below the line — beˌlow the ˈline , below the line adjective 1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account: • Provisions on doubtful… …   Financial and business terms

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  • Above-The-Line Costs — Costs incurred during the production of an advertising commercial that are associated with the creative side of it. These costs include those incurred for actors, music and photography. Because creativity cannot be measured directly, above the… …   Investment dictionary

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  • above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… …   Financial and business terms

  • above-the-line — UK US adjective ► MARKETING relating to advertising on television, in newspapers, on the internet, etc. rather than to other ways of telling people about a company or product: »There has been a shift in advertising away from traditional above the …   Financial and business terms

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