Rule off definition

What is Rule Off?

Rule off refers to the use of underlining to separate a number from other information that may be presented below it. This is commonly used in accounting reports to separate blocks of information, thereby enhancing the readability of the reports. For example, the following extract from an income statement shows a rule off being used to separate the gross margin information from the other expense line items beneath it. Further down in the report, there is another rule off that separates the individual compensation line items from the total compensation expense.