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Serviceable Item as a
Material 
In theSAP System, you can represent your serviceable items as materials in various ways. Depending on your specific requirements, you can use material master records to represent both object categories, maintenance assemblies, and spare parts.
Often, a large number of similar or identical objects are involved in service contracts. In this case you can use the material number of the object for inventory management purposes, and to control stock movements.
A number of data fields in the equipment master record may be dependent on the equipment category and not specific to an individual piece of equipment. In such a case, the equipment category can be represented using a material master record.
The material master record is the reference for a piece of equipment or functional location. When you create a piece of equipment or a functional location, you can enter a material as a reference for it in the initial screen. The system then automatically enters the relevant material data in the master record of the technical object.

If you are responsible for servicing
large numbers of similar objects, it is usually more sensible to use serial
numbers for the objects. For more information on using serialized equipment
and materials, see
Serial Number
Management.
If the systems you are responsible for maintaining consist of several components, but you do not want to manage a master record and history for each component, you can represent these components as assemblies.
When you create an assembly, you can enter the following:
· General data (dimensions, sales division)
· Classification data
Spare parts are, for example, non-stock material and operating supplies.
You can enter the following data for replaceable or repairable spares:
· Engineering data
· Sales information
· Planning and purchasing data
