The term "Below the line" or "Below-the-line" can refer to:

• Below the line, an accounting term used in film or movie production
• Below the line, an advertising strategy
• In contract bridge points that count toward the 100 points needed to win the game are recorded "below the line".

See also: "Above the line" Accountancy (British English) or accounting (American English) is the process of maintaining, auditing, and processing financial information for business purposes. ... A movie studio is a location, room, building, or group of buildings and/or sound stages, offices and storage facilities, which may include a backlot, where movies are made. ... Generally speaking, advertising is the paid promotion of goods, services, companies and ideas by an identified sponsor. ... Contract bridge, usually known simply as Bridge, is a trick-taking card game for four players who form two partnerships, or sides. The partners on each side sit opposite one another. ... In the movie industry, above-the-line expenditures are those that are negotiated or spent before filming begins. ...