line item

American Heritage® Dictionary of the English Language, Fourth Edition

1. n. A single item, especially of a legislative appropriations bill: Most governors have the power to veto line items of the proposed state budget.

Wiktionary

1. n. An item appearing on a single line in any schedule of information.
2. n. accounting An item of revenue or expenditure in a budget or other financial statement or report.
3. n. government A budget appropriation.

WordNet 3.0

1. n. an item in an appropriation bill