BOTTOM LINE Definition

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BOTTOM LINE, in accounting/finance, is specifically net income after taxes. In general, it is an expression as to the end results of something, e.g. the net worth of a corporation on a balance sheet, sales generated from a marketing campaign, or final decision on most any subject (Often said: 'give me the bottom line').

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TARGET is the goal intended to be attained and which is believed to be attainable, e.g. sales target, margin target, or profit target.

FINANCE LEASE, typically, is a full-payout, non-cancelable agreement, in which the lessee is responsible for maintenance, taxes, and insurance.

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