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A BM is a list of materials which is required to fabricate, erect, or otherwise construct a drawing. Although it can be a separate document, a BM is essentially a part of a drawing. BM's can be produced from any initial takeoff entry during any stage of takeoff.
A bill of materials (BOM) is an extensive list of raw materials, components, and assemblies required to construct, manufacture, or repair a product or service. A bill of materials usually appears in a hierarchical format, with the highest level displaying the finished product and the bottom level showing individual components and materials.