Below-the-line definition
Below-the-line or “BTL” testing means reviewing transactions that do not generate an alert by a transaction monitoring system to ensure that the thresholds are appropriate;
Below-the-line. Film budget items relating to the technical expenses and labor (other than above-the-line) involved in producing a film, (i.e., relating to mechanical, crew, extras, art, sets, camera, electrical, wardrobe, transportation, raw-film stock, printing and post-production).
Below-the-line means itemized, go- ing from adjusted gross income to tax- able income. A plaintiff in an employ- ment case can deduct the $40,000 in fees above the line, so will only have to pay tax on $60,000. But in other litigation, most clients can deduct the legal fees only as a miscellaneous itemized deduction. Such deductions are subject to various
More Definitions of Below-the-line
Below-the-line means the budgeting component of a film or digital entertainment production that accounts for costs that are technical in nature, that do not directly relate to the creative side of a production and includes all crew positions except for producers, directors, screenwriters and the principal cast.
Below-the-line is an accounting term which means the item is deducted after the return and expenses are calculated. "Above-the-line" means the item is included as an expense for purposes of determining the light plant's total allowed revenues pursuant to G.L. c. 164, §. 58. In other words, above-the-line items are those expenses that a light plant incurs by statute or regulation, or are necessary to provide electric service.