Above the line

used to characterize income earned and expenses incurred during the normal course of a business that affect the profit (bottom line), but not the capital, of the company.

above-the-line advertising

Professional careers; Sales

Advertising which employs one of five main media - the press, television, radio, cinema and posters.

Above-the-Line Advertising

Economy; Economics

advertising which employs one of five main media - the press, television, radio, cinema and posters. See Below-the-Line Advertising.

hardship assistance

Financial services; General Finance

A financial assistance given out in times of personal fincancial hardship, e.g. loss of job, insurance, or property.

government grants

Financial services; Accountancy; Finance; General Finance

Awards of financial assistance in the form of money by governments to an eligible grantee with no expectation that the funds will be paid back. This does not include technical ...

bankers' acceptances (BA)

Financial services; General Finance

Sometimes known as time drafts, these are bearer-form short-term non-interest-bearing notes sold at a discount, redeemed by accepting banks for full face value at maturity.

bed and breakfast deal

Financial services; General Finance

The sale of a share and its repurchase shortly after the beginning of a new tax year. This allows shareholders to register a capital loss or profit for tax purposes while ...

Bank for International Settlements (BIS)

Financial services; General Finance

An international organization that fosters international monetary and financial co-operation and serves as a bank for central banks and international financial organizations. It ...

Buoni Ordinari del Tesoro (BOT)

Financial services; General Finance

Italian Treasury bills with maturities of three, six and 12 months, issued at a discount.

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Industry/Domain: Agriculture Category: Farm machinery & equipment

Thrasher

Also referred to as a threshing machine, this was first invented c.1784 by Scottish mechanical engineer Andrew Meikle for the seperation of seeds or ...