These are extraordinary expenses in a business, ones which will not normally be repeated, such as expenses for disaster losses. See also above the line.

Out-of-the-ordinary, non-recurring revenues or charges.

Budget term denoting expenses for a video's production costs such as equipment rental, tape stock and technical crew salaries. Does not include creative costs such as director, producer and talent. In contrast see above the line.

An exceptional item recorded separately in a company's profit and loss account. It does not have to directly affect the balance sheet, i.e. the earnings figure. See Extraordinary Item, Financial Reporting Standard 3.

This term is applied to items within a business which would not normally be associated with the everyday running of a business. See above the line .

In budgeting a motion picture, below-the-line costs include the salaries of the non-starring cast members and the technical crew, as well as use of the film studio and its technical equipment, travel, location, and catering costs, etc. In contrast to above the line costs, the below-the-line budget is usually fixed.

A term applied to marketing that carries a response mechanism. This includes coupons, DRTV and telemarketing (verbal responses).

Non-media advertising when no commission has been paid to the advertising agency.

The term applied to any marketing that carries a response mechanism. This includes DRTV, direct mail, the internet and especially telemarketing. Market Makers focus on below the line marketing and telemarketing, so that all activity can be measured and requires a response.