Line item is usually an element of a budget that is represented separately on a list/ document providing details of the same.
Example
Invoice for Parts Bought
| Qty | Line Item | Qty | Price |
| 1. | Piston | 1 | 50$ |
| 2. | Crankshaft | 2 | 70$ |
| 3. | Spark plug | 5 | 99$ |
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