Line Items (Detailed Guide)
Line items are the individual entries in an Xactimate estimate, each representing a specific task, material, or service with its own unit price, quantity, and trade category classification.
The Building Blocks of Every Estimate
Every Xactimate estimate is a collection of individual line items, each one representing a discrete piece of work, material, or service required to restore the property. Each line item has a selector code that identifies exactly what it covers, a unit of measurement (square feet, linear feet, each), a quantity, and a unit price pulled from the regional price list. The total estimate is simply the sum of all line items.
Understanding line items at a granular level is what separates contractors who get paid correctly from those who leave money on the table. Every missed line item is revenue lost.
Anatomy of a Line Item
A single Xactimate line item contains several components: the selector code (e.g., RFG RFRM for remove roofing), the description, the unit of measurement, the quantity, and the unit price broken into labor and material. Some line items are labor-only, some are material-only, and most include both. The unit price multiplied by the quantity gives the line item total before tax, overhead, and profit.
Line items also carry depreciation information on insurance estimates. Each item has a useful life, an age-based depreciation percentage, and a depreciated value. Reviewing depreciation at the line item level often reveals errors that would be invisible at the estimate summary level.
Common Line Item Gaps
The most frequently missed line items on roofing estimates include ice and water shield in valleys and at eaves, drip edge replacement, pipe boot replacement, step flashing at wall intersections, and starter strip. Each of these is a separate line item that must appear in the estimate. If the adjuster's scope omits them, a supplement with photos and code references is the appropriate response. Building the habit of checking every estimate against a standard line item checklist prevents underpayment.
Frequently asked questions
A standard residential roof replacement estimate typically has 15 to 30 line items covering tear-off, disposal, underlayment, shingles, flashing, ridge cap, pipe boots, drip edge, starter strip, and any additional components. Complex roofs with multiple penetrations or code upgrades may have 40 or more.
A missing line item means work that needs to be done is not being paid for. This is the most common reason for supplements. Document the missing item with photos and manufacturer requirements, then submit a supplement with the specific line item code and justification.
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