A bill of materials (BOM) include all the assemblies and parts required to construct a finished item ready to be shipped. It also incorporates the packaging materials required to send the product to the customer. In essence a BOM is the complete list of all the items that are required to build a product. The BOM is used to produce a shippable product, including packaging. It also accounts for waste and items consumed in the production process. Disclaimer Our content is not in any way legal advice or binding. The information provided by might not be the official legal or full definition. Also when pursuing a specific transaction you are encouraged to conduct your own due diligence and to consult legal counsel as appropriate.