An item represents a part or service that can be purchased, sold, planned, manufactured, stocked or distributed. To define an item, it must be created in the item master form and assigned attributes, a category, and inventory organizations. Item attributes store characteristics like status, unit of measure, and revision control. Item templates enable quick item creation by using predefined attributes. Categories logically classify similar items, while category sets group categories. Units of measure count items and unit of measure classes group different units. Item and inventory organizations are logical entities to define and store items. Subinventories physically or logically separate inventory types. Stock locators further divide subinventories into structures like rows and bins. Transaction details are stored in tables like m