- See under line1 (def. 31).
- denoting the entries printed below the horizontal line on a company's profit-and-loss account that show how any profit is to be distributed
- (of an advertising campaign) employing sales promotions, direct marketing, in-store exhibitions and displays, trade shows, sponsorship, and merchandising that do not involve an advertising agency
- (in national accounts) below the horizontal line separating revenue from capital transactions
