Which of the following is a line item expense?

• A. Security
• B. Office supplies
• C. Marketing costs
• D. Payroll

Answer: (A)

A line item expense is an explicit, individually tracked cost that appears on a budget or financial statement as its own distinct row, so you can allocate a specific amount to it and monitor actual spending against that target. Security fits this idea because it represents a clearly defined service or cost—like guards, surveillance, or security systems—that organizations budget for separately. By placing it on its own line, it’s easy to control, justify, and audit the funds dedicated to safety.

Other options represent common expense categories that can also be broken into sub-items, but they’re broader in scope. The key point is that security is typically treated as a discrete, itemized line item in many budgets, which is why it’s identified as the line item expense in this context.