In accounting, denotes credits or debits affecting balance sheet accounts rather than the income statement. Extraordinary items may also appear below the net profit line in the income statement, but accounting standards-setters have increasingly favored reflecting most such items in periodic net income.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). below the line. Retrieved September 21, 2026, from http://smartdefine.org/below_the_line/definitions/1148527 |
| Chicago | Barry Goldsmith. 2010. "below the line" http://smartdefine.org/below_the_line/definitions/1148527 (accessed September 21, 2026). |
| Harvard | Barry Goldsmith 2010, below the line, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/below_the_line/definitions/1148527>. |
| MLA | Barry Goldsmith. "below the line" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/below_the_line/definitions/1148527> |