line item: meaning, definition, pronunciation and examples
B2/C1Formal/Professional/Technical
Quick answer
What does “line item” mean?
A single, distinct entry in a list, budget, invoice, or financial statement, representing an individual good, service, cost, or source of revenue.
Audio
Pronunciation
Definition
Meaning and Definition
A single, distinct entry in a list, budget, invoice, or financial statement, representing an individual good, service, cost, or source of revenue.
In project management, it can refer to a discrete component of work or deliverable. In computing, it may denote a single record in a database or configuration file.
Dialectal Variation
British vs American Usage
Differences
Usage is nearly identical. The term is standard in both business and government contexts. Potential minor spelling preference in related terms (e.g., 'itemise' vs. 'itemize').
Connotations
Neutral and technical in both varieties.
Frequency
Slightly higher frequency in American English due to common use in U.S. government and corporate budgeting ('line-item veto', 'line-item budget'). However, it is a standard international business term.
Grammar
How to Use “line item” in a Sentence
The budget includes a line item for [software licenses].We need to [review/approve/remove] the line item for [travel expenses].Each line item [corresponds to/is linked to] a specific project deliverable.Vocabulary
Collocations
Examples
Examples of “line item” in a Sentence
verb
British English
- The system does not allow us to line-item individual components; we must submit a consolidated total.
American English
- The governor can line-item specific appropriations from the budget bill.
adjective
British English
- We conducted a line-item review of the quarterly expenses.
American English
- The council uses a line-item budgeting format for transparency.
Usage
Meaning in Context
Business
Standard term for itemising costs on invoices, purchase orders, and budgets. E.g., 'Please add a line item for consultancy fees.'
Academic
Used in economics, public administration, and accounting research to discuss budgetary granularity and control.
Everyday
Rare. A layperson might encounter it on a detailed bill or when discussing household budgets in a meticulous way.
Technical
Used in software (e.g., ERP systems) for database records representing individual sale/purchase components. In project management, refers to work breakdown structure elements.
Watch out
Common Mistakes When Using “line item”
- Using it as a verb (e.g., 'We need to line-item these costs' is non-standard; use 'itemise' instead).
- Using it to refer to a main category; it implies a specific, granular entry within a category.
- Confusing 'line item' with 'bullet point' in non-financial lists.
FAQ
Frequently Asked Questions
It is most commonly written as two separate words ('line item'). The hyphenated form ('line-item') is typically used only when it functions as a compound modifier (e.g., 'line-item budget').
It is a power held by some executives (like certain U.S. state governors) to veto specific provisions (line items) in an appropriations bill without rejecting the entire bill.
Yes, though it originates in finance. It can be used in any context requiring detailed listing and individual consideration of components, such as project plans, software feature lists, or logistical schedules.
An 'item' is any individual thing. A 'line item' is specifically an item that appears as a distinct entry on a formal, often numbered, list or financial document, emphasising its place in a structured record.
A single, distinct entry in a list, budget, invoice, or financial statement, representing an individual good, service, cost, or source of revenue.
Line item is usually formal/professional/technical in register.
Line item: in British English it is pronounced /ˈlaɪn ˌaɪ.təm/, and in American English it is pronounced /ˈlaɪn ˌaɪ.t̬əm/. Tap the audio buttons above to hear it.
Phrases
Idioms & Phrases
- “Line-item veto (US political term: the power to reject specific sections of a bill without vetoing the entire legislation).”
Learning
Memory Aids
Mnemonic
Imagine a printed invoice with numbered LINES. Each LINE has an ITEM on it. A 'line item' is literally 'an item on a line' of a list.
Conceptual Metaphor
A BUDGET/INVOICE IS A LIST; A COST IS AN OBJECT ON THAT LIST.
Practice
Quiz
In which context is 'line item' LEAST likely to be used?