Below-the-line

Below the line may mean:Below the line (film production), an accounting term used in film or movie productionBelow the Line Magazine, a behind-the-scenes periodical which covers technical aspects of film production, intended for people employed in the movie industryBelow the line (advertising), an advertising strategyA type of scoring in contract bridgeIn the Australian electoral system, a vote for the Australian Senate or other multi-member constituency that distributes preferences to each candidate individually, rather than according to a pre-determined ticket lodged with the relevant electoral commission.
See more at Wikipedia.org...

expenditure on promotional activities which used to be managed within the company (now many specialised agencies will take on these task); all other promotional activity other than 'above the line' e.g. sales promotion, POP, direct response etc..

FUORI BILANCIO. [slang USA] COSTI DI LAVORAZIONE DI UN FILM

STRAORDINARIO [RELATIVO A CAPITOLO D'ENTRATA O SPESA DI BILANCIO]