imho

i.e. "written on a separate line". Hope it helps you. Good luck, .!
Re.:
single out

Choose or distinguish from others, as in We singled him out from all the other applicants. This idiom was first recorded in 1629.
Source: The American Heritage® Dictionary of Idioms by Christine Ammer.
Copyright © 1997 by The Christine Ammer 1992 Trust. Published by Houghton Mifflin Company.
[PDF] Business Environment Study
5,150 English pages for VAT "single out".
File Format: PDF/Adobe Acrobat - View as HTML
Page 1. Business Environment Study Ukraine, 2004 Author: Andrii Palianytsia
This study is conducted for the Ministry of Economy and ...
siteresources.worldbank.org/INTUKRAINE/ Resources/Ukraine_CODB_2004_Eng.pdf

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Note added at 2004-12-23 16:50:17 (GMT)
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INSTRUCTION
... where the Vat amount is singled out in a separate line; - possessing an invoice received from another registered person in the Kyrgyz Republic; ...
www.bisnis.doc.gov/bisnis/ bisdoc/031204KGVATInstructions.htm

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Note added at 2004-12-23 16:50:59 (GMT)
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947 English pages for VAT amount separate line \"singled out\".