An MFA system is a model of an industrial plant, an industrial sector or a region of concern. The level of detail of the system model is chosen to fit the purpose of the study. An MFA system always consists of the system boundary, one or more processes, material flows between processes, and stocks of materials within processes. Physical exchange between the system and its environment happens via flows that cross the system boundary. Contrary to the preconceived notion that a system represents a specific industrial installation, systems and processes in MFA can represent much larger and more abstract entities as long as they are well-defined. The explicit system definition helps the practitioner to locate the available quantitative information in the system, either as stocks within certain processes or as flows between processes. An MFA system description can be refined by disaggregating processes or simplified by aggregating processes.