line item

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line item

[′līn ‚īd·əm]

(computer science)

Any data that is considered to be of equal importance to other data in the same file.

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References in periodicals archive ?

Prepare a list of law changes sorted by line items on the tax return.

Using technology to assist with year-end tax planning

The line items on these requisitions must be separated based upon the type of requested deliverable.

The changin' program and business financial manager roles

In order to reduce the effects of outliers, the firms in the top and bottom 1 percent of the sample with respect to the variables CAR and ([UE.sub.IT]/[P.sub.IT-1]) were eliminated from further consideration for net income and for each line item. (10) This resulted in a sample of 952 firm-quarters, divided as follows: First quarter 1993 107 firms Second quarter 1993 122 firms Third quarter 1993 121 firms Fourth quarter 1993 121 firms First quarter 1994 118 firms Second quarter 1994 127 firms Third quarter 1994 125 firms Fourth quarter 1994 111 firms

Unexpected changes in quarterly financial-statement line items and their relationship to stock prices

On Monday, August 11, President Clinton exercised his authority under the Line Item Veto Act to cancel one item of direct spending in the Balanced Budget Act of 1997 and two limited tax benefits in the Taxpayer Relief Act of 1997.

Presidential approval or disapproval

In its opinion denying the protest, the GAO reminds us that unbalanced pricing exists when "the price of one or more contract line items is significantly overstated (typically one or more of the other line items are underpriced)." (3) When an unbalanced bid is received, the contracting officer must conduct a risk analysis to determine whether a contract based on disparate pricing will result in the best buy for the U.S.

Contract appeals division: GAO offers up a concise primer on unbalanced bids

Although many companies have a common chart of accounts for consolidated financial reporting purposes, determining the specific book income/loss that relates to the line item categories required on the proposed form would require analysis at the transaction level using the underlying general ledger transaction system.

TEI comments on proposed Schedule M-3 of Form 1120: June 7, 2004

Perhaps you are on a system that already provides line item posting, supports electronic billing and remittance, and accommodates your security and other needs, but does not have the capability to store and utilize multiple reimbursement schedules.

Critical technology for a medical practice: how to stop money from falling through the cracks

The BBV is a novel form of line item veto that would eliminate what always has been the fatal flaw in any balanced budget mandate--the lack of an effective enforcement mechanism favoring spending cuts over tax increases.

Balancing the budget via veto: "... a new set of checks and balances effectively would be created: Congressional spending would be checked by the president's reduction veto power, and abuse ... would be balanced by Congress' ability to cancel the power with a budget surplus"

An evaluator of financial statements who wishes to run a performance measure such as "normalized earnings" will be faced with a plethora of line item captions from which to choose.

Analyzing non-gaap line items in income statements. (Operating Numbers on the Fence)

The carousel's daily 2800 line item picks reflect some 1200 customer orders.

Horizontal carousels significantly increase throughput in repair part distribution by replacing AS/RS system. (Technology At Work)

Business owners are familiar with maintenance costs as a line item, but zeroing that line item out of a recycling company budget ultimately will prove even costlier.

Clean & healthy: keeping a paper recycling plant clean goes hand-in-hand with keeping it safe. (2002 Paper Recycling Supplement)

Department of Labor, the Pension Benefit Guarantee Corporation, and the Internal Revenue Service will now allow employee benefit plans to report investments made through participant-directed brokerage accounts as a single line item on the Schedule H of the Annual Return/Report Form 5500, rather than by type of asset on the appropriate line item for the asset category (e.g., common stocks, mutual funds).