To split Line Items, Approvers can clone a Line Item for editing – if they have the following editing permissions in the step:
Description
Unit price
Quantity
Account
Tax rate
Please note: The total amount of the request must remain unchanged. However, if you need to make changes that would affect the total, you can send the request to the Review step. The Reviewer then can edit the unit price.
Only users who have all of the above editing permissions can split Line Items.