itemized classification
[/ˈaɪtəmaɪzd ˌklæsɪfɪˈkeɪʃən/]
nounpl: itemized classifications
classificação detalhada/discriminada
1. A systematic breakdown or categorization of items, data, or information into specific, distinct categories with individual entries listed separately
The accountant provided an itemized classification of all expenses for the quarterly report.
O contador forneceu uma classificação discriminada de todas as despesas para o relatório trimestral.
2. A method of organizing or categorizing objects, documents, or records in which each item is individually identified and assigned to a specific category
The library uses an itemized classification system to organize books by subject, author, and publication date.
A biblioteca usa um sistema de classificação discriminada para organizar livros por assunto, autor e data de publicação.
3. In finance and accounting, a detailed list showing each expense or cost separately rather than as a lump sum
The invoice includes an itemized classification showing each product and service charged separately.
A fatura inclui uma classificação discriminada mostrando cada produto e serviço cobrado separadamente.
In Brazilian business and financial contexts, 'classificação discriminada' is the standard terminology used in invoices, accounting reports, and legal documents. The term reflects a culture of transparency and detailed record-keeping that is particularly important for tax compliance and auditing purposes in Brazil. In the United States, 'itemized' is often paired with 'deduction' in tax contexts, while in general business usage, 'itemized breakdown' is more common than the full phrase 'itemized classification.'
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