https://www.google.com/search?q="itens de linha"&oq="itens d...

"In financial statement line items basically represents different incomes and expenses accumulated under one head. For example, Administration expenses is one line item, Selling expenses is separate category and must be presented in the next line or different line. Same goes for finance cost which is yet another line item. So, it simply means piece of information pertaining to a particular category reported in separate line."

https://pakaccountants.com/what-is-line-item/

"The Line Item Budget report provides actual, budget, and difference charges by account code, rate group, and rate code description for the parameters selected."

https://www.ibm.com/docs/en/cloud-orchestrator/2.5.0.9?topic...

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Note added at 17 mins (2022-10-14 13:02:50 GMT)
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"What is a line item budget?

A line item budget is a method used while creating and monitoring financial spending. Items are grouped by departments or costs to show which areas are using the bulk of the company’s funds. The line items show specific financial data for accounting purposes, but it's typically only used for expense reporting. It can show comparisons of financial information during past, present and future economic periods."

https://www.indeed.com/career-advice/career-development/line...

Não sei por que as pessoas têm de complicar tanto quando a tradução literal é a correta, mas quando não é, usam e abusam da versão literal.
Neste caso, a literal é adequada, mas a preposição deve ser "por", porque refere-se à organização dos lançamentos (por item de linha).