Definition of line item in US English:

line item


  • 1An entry that appears on a separate line in a bookkeeping ledger or a fiscal budget.

    • ‘Each line item in the bill of materials has real, delivered-to-the-jobsite prices for up to five different brands that meet the precise specifications of the drawing.’
    • ‘Put a line item in your department budget for training - and make sure it is large enough to adequately train your employees.’
    • ‘The council sets this year's budget at $29,050, including a new line item: $4,000 for municipal liability insurance.’
    • ‘Although responsibility for schools has been shifting over to the state for the past several years, the school budget line item is still by far the single largest local government expenditure, says Luberoff.’
    • ‘It's the fourth-biggest line item in the province's education budget, and it appears to have mysteriously escaped the budget-cutback chopping block.’
    • ‘We continue to build our Spanish resources in the library, but this has been a bigger challenge as our line item in the operational budget for library materials is much smaller than the one for texts.’
    • ‘Lake maintenance is an afterthought or a line item on the budget that is first to take hits when money becomes tight.’
    • ‘While sales taxes are commonly seen as a separate line item on bills, gross receipts and utility taxes might have been added to the usage and demand charges without being broken out on the bill.’
    • ‘The budget line item has been level funded year after year, despite the fact that the national economy keeps growing, the national budget keeps growing, and now we have record profits.’
    • ‘It refers to a single line item on a corporations balance sheet that represents something known as ‘goodwill.’’
    • ‘While Section chair I can recall her struggling with some financial issues that she really had no control over, yet felt responsible for each and every line item in the budget.’
    • ‘In it he takes on a restaurant offering him an opportunity to include a line item on his credit card receipt for tsunami relief.’
    • ‘Outsourced maintenance and interior refurbishing for NetJets' huge fleet is a major line item on the company budget.’
    • ‘During that same period, ‘the problem was viewed as reaching crisis proportions, for at that time defaults were the fastest-growing line item in the budget of the Department of Education’.’
    • ‘This information should be a line item on the cost estimate with the other costs associated with the project.’
    • ‘To save time, they would cut corners by reducing 20 or so contract line item numbers to a single entry labeled ‘Lump Sum.’’
    • ‘Internet games, 411 services and other types of content cost 5 cents to 50 cents, with each transaction appearing as a line item on the customer's bill, separate from the listing of voice calls.’
    • ‘Often the largest line item in a campaign budget is paid advertising.’
    • ‘Court funding, lacking a separate line item in the federal budget, was haphazard and severely inadequate.’
    1. 1.1 A single item in a legislative appropriations bill.
      • ‘This one uses last year's $87 billion Iraq supplemental, and the fact that Kerry voted against it, to accuse him of voting against each of the various line items for troop funding included in the bill.’
      • ‘Deregulation meant various companies were billing for generation, delivery, marketing and sales of electricity, sometimes on separate bills, sometimes as line items on one bill.’
      • ‘Now that Bill Clinton has his line item veto, we are witnessing the unheard of spectacle of a Democrat cutting the budget and Republicans complaining about it.’
      • ‘Many portions of the bill are so vague, and many line items so large that it's very difficult to tell what the money will spent on.’
      • ‘The legislature, however, authorized a $500,000 line item for the council for 2005 in order to get the matching funds from the NEA.’