What are the items called "below the line" in GAAP?

Under GAAP, below-the-line items are those items listed on the income statement that are "below" income from continuing operations. Two categories of items are presented below the line:1. Discontinued Operations - Net income (loss) from business segments that have been or will be disposed of or sold, including any gain (loss) on net assets of that segment in the current period.2. Extraordinary items - Gains (losses) from events that are both unusual and infrequent in nature. 

In Generally Accepted Accounting Principles include Operating Expenses,Interest and Taxes

Common principle company follow the accounting principle, Standard to prepare the financial statement

Below the line are operating expenses, interest, and taxes.

The items such as operating expenses,interest and taxe are called below the line items in GAAP.