A material, object or product that is the subject of business transactions.
Items can be traded, used in manufacturing, produced or consumed. Items can be parent items, child items or component items. Items are a type of master data in SAP Business One.

Each item has a specific code and description and can be linked to various information such as price, units of measurement and stock levels. The articles are stored in the article master data of SAP Business One, which serves as a single database for all information on the individual articles.
There are several types of items in SAP Business One, including:
- Items in an inventory are tangible products that a company keeps in stock and sells to customers. In SAP Business One, the Stocks can be tracked, which also ensures an efficient warehouse management for companies.
- Service items are intangible products that a company offers to its customers, e.g. consulting or repair services.
Non-stock items: These are things like freight charges or Value added taxeswhich are not recorded in the inventory. - Assemblies are items that are put together from other items and offered for sale as a whole. Companies can manage their assembly production with SAP Business One and track the parts that belong to an assembly.
- Phantom articles: These are items that are used to represent the components of an assembly but do not exist as physical goods. Phantom items are used in conjunction with assemblies to help companies track the components of an assembly and their quantities.

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