Which of the following is NOT a line item expense?

• A. Insurance
• B. Post season expenses
• C. Equipment
• D. Travel/transportation

Answer: (A)

In budgeting for athletics, a line-item expense is a specific, direct cost that can be tracked to a particular activity or program (a separate entry in the program’s budget). Post-season expenses, equipment, and travel/transportation fit this idea because they are identifiable costs tied to a defined season or program.

Insurance, however, is often treated as an indirect or overhead cost that supports the whole department rather than a single program. It’s typically budgeted as general risk management or administrative coverage and allocated across programs rather than listed as a discrete line item for one activity. Because of that broader, non-program-specific nature, insurance isn’t considered a line-item expense in many budgeting contexts.