below-the-line cost

below-the-line cost
*затраты [расходы, издержки\] под чертой [ниже черты, ниже линии\]*
а) учет (любые расходы, имеющие необычный или уникальный характер)
See:
б) учет (скрытые сметные расходы, в основном на техническое обеспечение работ)
в) гос. фин., брит. (расходы, финансируемые за счет займов, отображаемые под горизонтальной чертой при составлении бюджета)
г) СМИ (производственные расходы при съемке фильма (декорации и костюмы, работники, звуковые эффекты))
Ant:
See:

Англо-русский экономический словарь.

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