Which item is NOT typically considered a line item revenue?

• A. Ticket sales
• B. Donations
• C. Season ticket sales
• D. Entry fees

Answer: (B)

In athletic budgeting, line item revenues come from earned income for events or access to those events. That means charges that customers actually pay for directly—like ticket sales, season ticket sales, and entry fees—are typical line items in the operating revenue section because they arise from delivering a product or service.

Donations, however, are gifts from supporters. They’re not earned by selling a ticket or providing a game, and they can be irregular or restricted for specific uses. Because of that, donations are usually categorized separately as contributions or fundraising revenue rather than as standard operating line items of earned income.

So, the item that isn’t typically considered a line item revenue is donations; the others are standard earned revenue sources.