dl

I. Description

The HTML dl element is used to contain a list of terms and their associated definitions. 'dl' is an abbreviation for description list.

II. Examples

<!DOCTYPE html>
<html>
    <head>
        <title>dl Example Page</title>
    </head>
    <body>
        <h1>Glossary</h1>
        <dl>
            <dt>Balance Sheet</dt>
            <dd>
                A financial document which reports the value of all
                assets, liabilities, and equity accounts at a
                particular point in time.
            </dd>
            <dt>Income Statement</dt>
            <dd>
                A financial document which reports the revenue and
                expenses for a period of time.
            </dd>
            <dt>Statement of Cash Flows</dt>
            <dd>
                Identifies inflows (receipt) of cash and outflows
                (payment) of cash over a period of time.
            </dd>
            <dt>Statement of Owner's Equity</dt>
            <dd>
                Reports changes in equity for the given reporting period.
            </dd>
        </dl>
    </body>
</html>