In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) after taxes and other non-operating items,...

It stands for below the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

An advertising or marketing technique in which promotional activities are carried out through less conventional methods than the customary channels...

It stands for below the line; an advertising or marketing technique in which promotional activities are carried out through less...