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Items are the atomic units of learning in Skritter, tracking reviews and learning. An item could be the writing for a character, or the tone of a word.
Also, they can cover more than one word or character, in the case of Chinese. If, for example, a simplified and traditional character have the same definition, a user can only have one item for that shared definition. However, there will be two separate items for the writing of each character. An item does not store the word information though; that's the job of the Vocab.