- The definition of a line item is an item listed in a budget.
An example of a line item is the cost of electricity in a budget.
line item definition by Webster's New World
Webster's New World College Dictionary Copyright © 2010 by Wiley Publishing, Inc., Cleveland, Ohio. Used by arrangement with John Wiley & Sons, Inc.
a specific item, esp., an amount listed separately, in a budget, appropriation bill, etc.
line item definition by American Heritage Dictionary
A single item, especially of a legislative appropriations bill: Most governors have the power to veto line items of the proposed state budget.