Labor and materials should usually be itemized separately when you want to compare quotes cleanly, understand markups, and see whether the contractor is solving the right problem.
Why itemization matters
Itemization helps you see whether a higher quote is driven by premium materials, higher labor time, extra access work, or legitimate code and permit costs. It is especially helpful on roof replacement and electrical repair where materials and scope assumptions can vary widely.
When contractors may resist detailed line items
Some contractors prefer not to over-itemize because line items can move once the job opens up. That can be legitimate, but you should still get enough scope detail to compare one bid with another. If you do not, use the quote inclusion guide as your fallback checklist.
How to compare without overfocusing on line items
Itemization is a tool, not the goal. The real question is whether the contractor has described the work clearly enough for you to compare scope, timeline, and warranty. That is why how to compare quotes properly matters more than any single line item.