Below the line refers to a marketing strategy that focuses on direct and targeted communication with a specific audience, rather than mass media advertising. This approach typically involves using methods such as email marketing, social media, and direct mail to reach potential customers. The term ‘below the line’ originated from the practice of separating advertising costs into two categories: above the line, which includes traditional advertising methods, and below the line, which includes more personalized and targeted tactics. This term is also used in budgeting and accounting to refer to expenses that are not directly related to production or sales, such as administrative costs. Overall, below the line strategies allow for a more targeted and cost-effective approach to reaching potential customers.