autonomous items are above the line in BoP .. in this line what does above the line mean .please dont tell to refer anywhere

Autonomous items of BOP are the transactions which are independent of the status of BOP of the country. These items are recorded prior to the accommodating items and hence, are referred as 'above the line items'  of BOP.

Also, , accommodating items are a consequence of autonomous items and are undertaken to rectify the disequilibrium of  autonomous items. Hence they are recorded after the BOP surplus or deficit is calculated with the help of autonomous items. Hence, they are also called 'below the line items' of BOP.  

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