lineitem

A line item is a single entry on a document that itemizes a specific good or service. It is used in invoices, quotes, purchase orders, receipts, and other business records to describe a discrete charge or stock movement. Each line item usually includes a description, quantity, unit price, and a line total. Additional attributes may include a product or item code (SKU), unit of measure, tax rate, discounts, and references to catalogs, projects, or cost centers.

In practical use, invoices are composed of multiple line items, and the line totals roll up to compose the subtotal, taxes, shipping, discounts, and the final total. In procurement and purchasing, line items track each requested item or service, enabling granular approval workflows, budgeting, and fulfillment status. In ERP and database designs, a line item is often stored as a row in a line_items table, with a foreign key linking it to the parent document (such as an invoice_id or order_id) and fields for quantity, unit price, line_total, currency, and tax information.

Line items are also used in other domains, such as bills of materials, where each line item represents a component and its required quantity for a product assembly. Across contexts, line items provide traceability and granularity, allowing for item-level reporting, auditing, and dispute resolution. Common pitfalls include inconsistencies between unit prices and line totals, unupdated quantities, and complex tax or discount calculations that affect the line total.