line item
Học thuậtThân thiện
Definition
- Noun:
- A distinct entry in a financial list or budget: A "line item" is a single, specific entry within a detailed financial document, such as a budget, appropriation bill, or invoice. It represents an individual allocation of funds for a particular purpose or expense.
Usage
- A "line item" is used to describe and scrutinize individual components of a larger financial plan. It allows for the examination, approval, or rejection of specific expenditures without affecting the entire budget.
- It is commonly used in governmental, corporate, and personal budgeting contexts.
Examples
- Noun:
- The committee debated each line item in the proposed budget.
- The governor used his power to eliminate a line item funding the new park.
- Please review the line items on this invoice for accuracy.
Advanced Usage
- "Line-item veto": The power of an executive (like a governor or mayor) to veto specific individual appropriations ("line items") in a bill without vetoing the entire legislative act.
- The state constitution grants the governor a line-item veto for budget bills.
Variants and Related Words
- Line-item veto (noun): The specific power to reject individual budget items.
- Line-item budget (noun): A budget that lists expenditures in individual, detailed categories.
Synonyms
- Budget item: An individual entry in a budget.
- Appropriation: A sum of money allocated for a particular purpose, often appearing as a line item.
- Entry: A single recorded item in a list or ledger.
Related Phrases
- To itemize: To present or list in the form of individual items or line items.
- The contractor agreed to itemize the costs in the estimate.
Noun
- an item in an appropriation bill
- Some governors can veto line items in their state budgets