Advertising term denoting uses outside the five traditional areas (see ABOVE THE LINE); examples are direct mail, trade press, small ads, exhibitions
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
Revenues and expenses (such as profits and fines) that are used to determine product prices such as utility rates but are not included in an income-expense statement