Se refiere a ítems, artículos, cifras, números, información, etc, que pueden ser buscados o rastreados.
Suerte.

I agree with Gonzalo, but try "renglones" or "rubros" for "items"

The context is partly Accounting and probably inventory control or miscelaneous items. They want a control for fixed assets (activos fijos) but the context for traceable items can be for merchandise or inputs purchased. They can be inventory items or MRO type of purchasing (Maintenanace & repair orders). Therefore, the problem doesn't lie on identifying items but on tracing them since some bills and packing lists may not match and they need to be traced. Let's try a translation that really works in the working place and forget about Linguistics, since Linguistics can't be the best source in terms of context.

Son conceptos, items, rubros, etc., a los que se les puede asignar un valor monetario.