dt

I. Description

The HTML dt or 'description term' element is used to encapsulate a term. The dt element should have an associated dd or 'description definition' element; the dd element should follow the dt element. All dt element should be a child of a dl element.

The description term element is generally used to hold a keyword or phrase or term which you are going to provide a definition for. This element is most useful when creating something like a glossary.

II. Examples

<!DOCTYPE html>
<html>
    <head>
        <title>dt 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>