line item

noun
the distinct title of an entry or account as it appears on a separate line in a bookkeeping ledger or a fiscal budget.

line-item, adjective
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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Example sentences
They probably already have a budget line item for the new position, and will offer a starting salary within that budget.
At the federal level too, the largest budget line item is interest on the federal debt.
It can't be a hobby or an afterthought or a line item that gets cut when money is tight.
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