line item

American  

noun

1. the distinct title of an entry or account as it appears on a separate line in a bookkeeping ledger or a fiscal budget.

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Other Word Forms

• line-item adjective

Example Sentences

You compare across the two, across hundreds of line items.

From The Wall Street Journal

That meant setting money aside for any accommodations early and having a line item for accessibility in the budget templates they were creating to make sure it was something they could anticipate, measure and track.

From Los Angeles Times

While their big-market competitors had deep-pocketed individuals committed to building a contender, the Blue Jays were essentially a line item on a quarterly income statement of a massive public company.

From The Wall Street Journal

This especially goes for expensive conditions like cancer and kidney failure, because every chemotherapy or dialysis session has multiple elements that get billed at 20% per line item.

From MarketWatch

One line item that keeps growing is subsidies for power generation, which have exploded in absolute terms and as a share of a household’s total electricity bill—to about 20% today from 8.5% in 2015.

From The Wall Street Journal