The following example
		shows a multilevel bill of material.
                                 | 
                                    Manufactured Item: Bicycle
                                  | 
                              
                                 | 
                                    Level
                                  | 
                                 
                                    Position
                                  | 
                                 
                                    Item
                                  | 
                                 
                                    Description
                                  | 
                                 
                                    Quantity
                                  | 
                              
                                 | 
                                    1
                                  | 
                                 
                                    10 / 1
                                  | 
                                 
                                    B
                                  | 
                                 
                                    Saddle
                                  | 
                                 
                                    1
                                  | 
                              
                                 | 
                                    1
                                  | 
                                 
                                    20 / 1
                                  | 
                                 
                                    C
                                  | 
                                 
                                    Frame
                                  | 
                                 
                                    1
                                  | 
                              
                                 | 
                                    1
                                  | 
                                 
                                    30 / 1
                                  | 
                                 
                                    D
                                  | 
                                 
                                    Wheel
                                  | 
                                 
                                    2
                                  | 
                              
                                 | 
                                    2
                                  | 
                                 
                                    10 / 1
                                  | 
                                 
                                    E
                                  | 
                                 
                                    Spokes
                                  | 
                                 
                                    35
                                  | 
                              
                                 | 
                                    2
                                  | 
                                 
                                    20 / 1
                                  | 
                                 
                                    F
                                  | 
                                 
                                    Hub
                                  | 
                                 
                                    1
                                  | 
                              

| A | Manufactured Item Bicycle | 
| B | Purchased Part Saddle | 
| C | Purchased Part Frame | 
| D | Manufactured Part Wheel | 
| E | Spokes | 
| F | Hub | 
Manufactured item D
		(wheel) is a phantom item.
The following example
		shows a Where - Used multilevel bill of material.
                                 | 
                                    Item:
				Spoke
                                  | 
                              
                                 | 
                                    Item level
                                  | 
                                 
                                    Spoke Manufactured
				Item
                                  | 
                                 
                                    Position
                                  | 
                                 
                                    Description
                                  | 
                                 
                                    Quantity
                                  | 
                              
                                 | 
                                    1
                                  | 
                                 
                                    B1
                                  | 
                                 
                                    20/1
                                  | 
                                 
                                    Front
				Wheel
                                  | 
                                 
                                    30
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M1
                                  | 
                                 
                                    30/1
                                  | 
                                 
                                    Men's City
				Bike
                                  | 
                                 
                                    60
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M2
                                  | 
                                 
                                    60/1
                                  | 
                                 
                                    Tandem Tour
				Ladies
                                  | 
                                 
                                    60
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M3
                                  | 
                                 
                                    70/1
                                  | 
                                 
                                    Tandem
				Tour Men
                                  | 
                                 
                                    60
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M4
                                  | 
                                 
                                    60/1
                                  | 
                                 
                                    Tandem
				Tour Family
                                  | 
                                 
                                    60
                                  | 
                              
                                 | 
                                    1
                                  | 
                                 
                                    B2
                                  | 
                                 
                                    20/1
                                  | 
                                 
                                    Rear
				Wheel
                                  | 
                                 
                                    30
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M1
                                  | 
                                 
                                    30/1
                                  | 
                                 
                                    Men's City
				Bike
                                  | 
                                 
                                    60
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M2
                                  | 
                                 
                                    60/1
                                  | 
                                 
                                    Tandem Tour
				Ladies
                                  | 
                                 
                                    60
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M3
                                  | 
                                 
                                    70/1
                                  | 
                                 
                                    Tandem
				Tour Men
                                  | 
                                 
                                    60
                                  | 
                              
                                 | 
                                    .2
                                  | 
                                 
                                    M4
                                  | 
                                 
                                    60/1
                                  | 
                                 
                                    Tandem
				Tour Family
                                  | 
                                 
                                    60
                                  | 
                              

| A | Purchased Part
				Spoke | 
| B1 | Front wheel | 
| B2 | Rear wheel | 
| M1 | Manufactured item City
				Bike | 
| M2 | Manufactured item Tandem Tour
				Ladies | 
| M3 | Manufactured item Tandem Tour
				Men | 
| M4 | Manufactured item Tandem Tour
				Family |