All my life I've heard "the bottom line" meaning that which is most important or profitable, but what is its origin?

  • Hi labyrinth. Etymology questions are better received if you edit the question to include what research you've done so far. You might include the entry on Etymonline. However, I don't think the question should be closed. There are a lot of senses of the phrase "bottom line" that are related, and plenty of room for a deeper analysis than Etymonline provides. Sep 28, 2017 at 17:15
  • ...Not to mention that, as discussed in my answer, it looks like Etymonline possibly made a mistake in this entry. Sep 28, 2017 at 17:34
  • Your answer made this as well received as I needed it to be. I had a question, needed an answer, and got it. Now I can get back to coding.
    – labyrinth
    Sep 28, 2017 at 19:36
  • But that's not the purpose of this site. We want these questions and answers to help future users as well.
    – Davo
    Sep 29, 2017 at 11:39

4 Answers 4


As has been described in the existing answers, the logic behind the phrase "bottom line" derives from the "sum" or "total" line at the bottom of a financial document. The OED attests this sense of the phrase in 1831, so it is a relatively old use.

To be clear, the definition attested in 1831 is defined as:

2.b. Originally: the last line of an account, bill, etc., showing the final total or balance; a final total or balance shown in this way. Later: spec. the last line of a profit and loss account, showing the final profit (or loss); (also more generally) a net profit.

Then there is another definition that is less technical, which is attested earlier (1830), but the OED asserts in a note that it is likely a figurative derivation of the sense described above.

2.a. The fundamental and most important or determining factor; the essence, the point, the crux of the argument; the final analysis, conclusion, or outcome, esp. after a debate.

On the other hand, Etymonline provides a rather odd suggestion for dating:

bottom line (n.)

figurative sense is attested from 1967, from profit-and-loss accounting, where the final figure after both are calculated is the bottom line on the page. Also (especially as an adjective) bottom-line, bottomline.

I suspect that this is a case of Etymonline being in error. They seem to be using an attestation date provided by OED for unique compound variants of the word.

C1. General attrib. with sense ‘that is or represents the bottom line’ (in various senses), esp. ‘of, relating to, or designating the final or net profit, outcome, or level’; as bottom line growth, bottom line result, etc.

attested 1968

It seems possible that Etymonline took this attestation and erroneously applied it to the phrase "bottom line" meaning either of the definitions described at the top of this answer, although that explanation doesn't account for the 1967 dating in Etymonline and the 1968 dating in the OED. Regardless, OED attests both senses of the phrase more than a century earlier. The only later senses that OED offers are one that is unique to music, and another meaning

A minimum acceptable level or standard.

... neither of which applies to this question, nor does either seem to be what Etymonline was referring to when it wrote:

figurative sense is attested from 1967, from profit-and-loss accounting, where the final figure after both are calculated is the bottom line on the page.

Note the similarity of the definition provided to the OED definition 2.b., and the wide discrepancy between dates cited.

Of course, the other possibility is that Etymonline is referring to a sense or variant of the phrase that is unique from any of the senses attested by the OED. As suggested in the comments, perhaps it refers only to "the last line of a profit and loss account," which the OED definition refers to as a "later" variant of the sense attested in 1831. Because the definition in Etymonline is so brief and doesn't provide a citation for its 1967 attestation, I find it difficult to pin down where they came up with that date, and I would argue that the dates and citations provided in OED give a more accurate picture of the origin of the phrase "bottom line" in the sense referred to in the question.

  • The Etymonline phrase "the final figure after both are calculated" suggests that profit is calculated and so is loss. Profit is revenue minus expenses; it may be negative, in which case it's a loss; there's only one figure. This is a look-up matter, available in general references.
    – Xanne
    Sep 28, 2017 at 18:07
  • @Xanne but OED attests the same sense in 1831. The Etymonline date makes no sense Sep 28, 2017 at 18:10
  • I updated the answer to clarify why I believe the Etymonline date is wrong. Note that OED definition 2b is the same sense as the one in Etymonline but cited more than a hundred years earlier. Sep 28, 2017 at 18:22
  • 1
    The point I'm trying to make is not the dates, but the text. OED 2b is okay; Etymonline is confused about the meaning of a profit and loss statement--like saying water is carbon + oxygen.
    – Xanne
    Sep 28, 2017 at 18:28
  • @Xanne Ah, I see your point now. Thanks for clarifying. Sep 28, 2017 at 18:29

It originates from accounting, from a financial context. The bottom line is where you find the result of a (possibly long) calculation.

+ 345
= [the bottom line]

So in a figurative sense, the bottom line is the result, the conclusion or the essence: That what matters in the end.

  • You may be right. But this needs a reference. Otherwise, anybody could put in any guesses, however far-fetched.
    – GEdgar
    Sep 28, 2017 at 17:41
  • @GEdgar apart from "stealing" the etymonline link, would you consider a dictionary link like the one I included enough?
    – Stephie
    Sep 28, 2017 at 17:49

An early instance of "the bottom line" used in a figurative (and very modern-sounding) way appears in "New Movement to 'Supersede the Liberty Party'," in the [Salem, Ohio] Anti-Slavery Bugle (March 26, 1847):

Some, of course, who were very zealous for the destruction of Southern Slavery, were not prepared for this direct method [ending "the monopoly of the soil"], which would also upset something very nearly allied to it, by which they in the North had been profiting; and hence the new movement to "supersede the Liberty party." Mr. Goodell says, "It has been plausible, all along, to talk of voting 'irrespective of party,' but the bottom line of the policy always is, to vote with the tariff party, on the plea that they are the most favorable of the two," and he concludes as follows: ...

So we have a 170-year-old example in which "the bottom line" means "the ultimate point, goal, substance, or result [of a policy]."


Most financial documents/statements have the most important number at or near the bottom. Income statements have the net income on the bottom line. Balance sheets have total assets and liabilities on the bottom line.

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