This document discusses equipment, materials, and documentation requirements for pharmaceutical plants according to Good Manufacturing Practices (GMP). It defines equipment as physical entities used to carry out activities, and notes GMP guidelines for equipment location, design, cleaning, and maintenance. It also discusses two types of materials used - excipients, packaging, and active pharmaceutical ingredients. GMP guidelines for materials include quality, quantity, price, and vendor selection. Finally, it outlines various documentation requirements such as batch manufacturing records, master formulae, and standard operating procedures to ensure traceability and prevent errors.