Autonomous items (also called 'above the line' items) are the international economic transactions which are undertaken for some economic motives such as profit maximisation.
(i) These are BoP transactions which are independent of the state of country's BoP.
(ii) Autonomous transactions cause imbalance in BoP.
Accommodating items (also called below the line' items) are those international economic transactions that occur to cover deficit/surplus arising out of autonomous transactions.
(i) These are BoP transactions which are influenced by the state of country's BoP.
(ii) Accommodating transactions restore balance in BoP.