8eb4e8a0_se_Security_Cooperation_Agency__Definition
[Term] Below-the-line-costs [Link] N/A [Definition] 
Accessorials and/or surcharges that are not included within a line item value may be referred to as "below-the-line" charges (e.g., transportation surcharge and packing, crating, and handling (PC&H)). This term is a holdover from the rescinded LOA form (DD Form 1513) where a line divided the direct charges from the accessorial (surcharge) charges.
ESAMM Glossary | Defense Security Cooperation Agency
Definition