Serialization Data in the Piece of Equipment 
If you want to manage a piece of equipment not only as an independent and individual object, but also as a piece of material within the framework of inventory management, you must provide it with serialization data. This comprises:
By using this data, you describe the piece of equipment as an individual item of a particular material.
Features of Batches
It is conceivable that several serialized equipment master records were created for a material, to which an actual object is only assigned at a later date (for example, on delivery). On goods receipt, you also specify the batch for the required serial number of the material.
The system records the batch number as well as the stock batch and the master batch: