line items

Individual budget allocations

Line items are individual entries in a financial document, budget, or itemized list—each representing a distinct expense, product, or category.

A budget might have line items for salaries, equipment, and travel.

On an invoice, each line item shows quantity, description, and price.

The term implies formal accounting: Congress debated cutting several line items from the defense budget.

To line-item something is to examine or veto it entry by entry.

accounting

ledger

Financial record book

posting · debit · credit · reconciliation · balances · general ledger · chart of accounts · trial balance · bookkeeping · adjustments

invoice

billing

Charging for services rendered

amount · quantity · description · unit price · SKU · taxes · shipping · discounts · fees · payment terms

breakdown

categories

Groups of related things

allocations · charges · costs · fees · adjustments · classification · distribution · apportionment · summary · granularity

budget

allocation

Distribution of shares

revenue · expenses · fiscal · surplus · deficit · forecast · variance · capital expenditure · operating costs · cost overrun

list

enumeration

Sequential listing of items

agenda · schedule · register · tally · compilation · sequence · action items · deliverables · tasks · milestones

Categories
Opposites
specificity of financial/budgetary accounting

line itemslump sum

Entire amount at once

lump sums · aggregate · grand total · bottom line

budgetary structure

line itemslump sum

Entire amount at once

lump sums · block grant · slush fund · general fund · pooled resources

Family

line, list, item, lists, listing, listed, linear, itemize, liner

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