Dictionary

A distinct physical object.

Example: Tweezers are great for manipulating small items.

(by extension) An object that can be picked up for later use.

A line of text having a legal or other meaning; a separate particular in an account.

Example: In response to the first item, we deny all wrongdoing.

(psychometrics) A question on a test, which may include its answers.

Example: The exam has 100 items, each of which includes a correct response and three distractors.

To make a note of.

Likewise