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..
BELOW-THE-LINE
Meaning of BELOW-THE-LINE in English
Raynet Business and Marketing English glossary. Английский глоссарий компании Raynet Business and Marketing . 2012