Recorded live at the Roxy, Los Angeles, California on November 24, 1976. Featuring John Mayall on vocals and harmonica with, in various combinations:
Figuratively it is used as a synonym for net effect, especially in an economic sense.
The question, "So what's the bottom line?" although incorrect in its expression, is taken to mean "What will this cost me?"
The phrase protecting the bottom line means cutting what are seen as unnecessary expenditures (this could include laying off personnel) in order to make a company's ledger look more profitable. It is usually an accounting, not a budgetary issue; that is to say, more of appearance than reality.
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