A line item is a specific entry or account that appears on a separate line in a bookkeeping ledger or a fiscal budget. It is an itemized appropriation that is listed separately in a budget. Line items contain information about how specific ad creatives are intended to serve to a website or app along with pricing and other delivery details. In accounting, line item accounting is a practice that segments each category of income and expenses into separate areas, or lines, on a balance sheet or income statement. Line items are also used in orders and contain information about how specific ad creatives are intended to serve to a website or app along with pricing and other delivery details. Line items can be prioritized based on their type and priority, which determines how they compete with other line items. A good naming convention for line items allows for easier filtering and searching.