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bottom line (n.)

figurative sense is attested from 1832, from profit-and-loss accounting, where the final figure calculated is the bottom line on the page. Also (especially as an adjective) bottom-line, bottomline.

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Definitions of bottom line from WordNet

bottom line (n.)
the last line in an audit; the line that shows profit or loss;
bottom line (n.)
the decisive point;
From wordnet.princeton.edu