Below the line definition

On the business financial report called the Profit-and-Loss statement (also P&L or Operating Statement) there are several sections but two major ones: the top section, which produces gross profit by subtracting sales revenue from cost-of-goods-sold, and the bottom section, where operating expenses and associated elements are found.

The bottom section is referred to as "below the line" that separates operating expenses and associated elements from gross profit elements.

So, when you hear someone say "below the line" they are referring to operating expenses and the associated elements, including taxes paid.

Search again for operating expenses and bottom line.