Standard Business Report Model/Line Item

Line Items (a.k.a. Primary Items, Item) XBRL definition of item Normative A line items is a type of report element. A line items is similar to a dimension except that line items contain concept which have data types, period types, and balance types which are used to describe that concept. In addition, line items may contain abstracts which are used to organize concepts within a set of line items. Every hypercube has exactly one set of line items. Commentary and Interpretations