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Best Line and Bottom Line The P&L assertion delivers the very best and bottom strains for an organization. It starts with an entry for earnings, generally known as the top line since it's at the very best on the report, and subtracts the costs of carrying out business, together with:ไฟเบà¸à¸£à¹Œà¹€à¸›à¹‡à¸™à¸«à¸™à¸¶à¹ˆà¸‡à¹ƒà¸™à¸ªà¹ˆà¸§à