What term describes writing or some permanent form for later reference, detailing specifics about an item?

The term that best describes writing or some permanent form for later reference, detailing specifics about an item, is "record." In a business context, a record serves as an official account of transactions, events, or specific details that can be referenced in the future. This could include everything from financial transactions to employee documentation. Records are essential for maintaining a detailed history of operations, ensuring compliance with regulations, and facilitating communication within an organization.

While "document" also refers to written material that provides information, it is broader and may not necessarily imply permanence or specificity regarding details about an item. "Log" typically suggests a chronological account of entries, while "file" generally refers to a collection or storage of documents. Therefore, "record" is the most precise term for describing a permanent, detailed account suitable for future reference.