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Spare Bill of Materials
It is a bill of materials which is created considering the possibilities where parts are also used as spare parts (service parts) although they are usually assembled into a product as a component. When some of a product damages and a request for its spare part is made from the customer, not only the part itself but also its accessories are also often required. In this case, all of them should be provided individually (not as a form of one spare parts). In a Spare Bill of Materials, spare parts are set considering such requirements.
Related term: Bill of Materials
Reference:JIT Business Research Mr. Hirano Hiroyuki