Meaning & use

a line item

noun·Academicbusiness

Last updated

UK/ə ˈlaɪn ˌaɪtəm/
US/ə ˈlaɪn ˌaɪtəm/

Meaning

  1. nouncountablebusinessfinance

    A single entry on a budget, invoice or financial statement that lists one cost or amount separately.

    Grammar: Countable: each line item has its own price.

    Patterns

    • a line item for something
    • a line item in something

    The invoice shows a separate line item for shipping.

    We cut one line item from the budget to save money.

    Each line item must be approved by the manager.

Word forms

pluralline items

Common combinations

budget line item
Training is now a budget line item.
itemized line item
Each itemized line item is explained on page two.
add a line item
Please add a line item for travel costs.
remove a line item
The auditor asked us to remove a line item.
line-item veto
The governor has a line-item veto.

Synonyms and how they differ

entry
Entry is broader and can refer to any record, not specifically a financial row.
charge
Charge is an amount billed, whereas line item names the row on the document.
expense item
Expense item means only costs, while line item can also be income.

Word family

line noun
a row of text or figures
itemize verb
to list each item separately
itemization noun
a detailed list
item noun
a single thing in a list

Commonly confused: a line item or lineup?

a line item vs lineup

Lineup refers to a set of people or things in order, such as a team, not a financial entry.

Practice

On an invoice, what is a line item?

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