The document a buyer orders from: what goes on every line, what goes on the front page, what to leave off.
A line sheet is the document a buyer orders from. Everything the buyer needs to decide is on it, because everything missing from it becomes an email, and a week of email per order is why small brands lose the reorder. It is not a lookbook and it is not a catalog; it is a price list with pictures, built to be ordered from.
One row per SKU. Name, style number, a photo the buyer can recognise on the shelf, wholesale price, suggested retail, case pack, minimum and available date. If a size or colour changes the price or the pack, it is its own row. A buyer should be able to fill an order form from the sheet without asking a single question.
Your terms, once: minimum first order, minimum reorder, payment terms, shipping policy, lead time and who to contact. The terms belong on the sheet, not in a separate PDF nobody opens, because the buyer decides on the terms as much as on the product.
Your story, your founder photo, your press. Buyers read that on your site, not while they are trying to fill a purchase order. A line sheet that opens with three pages of brand story is a line sheet the buyer skips to page four of, and page four had better be complete.
A line sheet goes stale the day a price or a ship date changes, and a buyer ordering from a stale sheet is a dispute on the first order. On the protocol the line sheet is generated from the product records, so the price on the sheet is the price on the order, and a change to the product changes every sheet at once.