In accounts below the line items are factors that are not included in the profit and loss accounts or calculation of National Income.
Below the line items might include examples of how the profit is being used or how debts are financed. Therefore below the line items do not directly affect the final figure for profit and loss accounts.
Below the Line Marketing
This means something quite different. It is a common phrase used to describe direct advertising which bypasses typical advertising channels. Mass advertising channels like media, TV and newspapers are called above the line. Below the line might involve direct marketing.