A BILL OF MATERIALS (BM) is a tabular statement of material requirements for a given project. It contains information, such as stock numbers, unit of issue, quantity, line item number, description, vendor, and cost. Sometimes the bill of materials will be submitted on material estimate sheets or material takeoff sheets, but all will contain similar information. Actually, a bill of materials is a grouped compilation based on takeoffs and estimates of all of the material needed to complete a structure. The takeoff sheet usually is an actual tally and checkoff of the items  shown, noted, or specified on the construction drawings and specifications. 

In most cases, each NAVFACENGCOM drawing contains a separate BM; however, sometimes an in-house project prepared by local commands may contain a BM incorporated within the set of drawings. Figure 10-29 shows an example of a completed BM.

Figure 10-29.-Example of a bill of materials prepared locally.