It is an item which is set to handle small parts to be used for an item as one group by combining them by a given rule, and is also a pseudo and intangible item used only on the plan. For example, when handling small parts as one group instead of e.g. giving several instructions for one-by-one delivery, Kit Items are used. The goods which include only assemblies and parts, and intangible as a form of product, like a plastic model, can be called Kit Item.

Related term: Kit Bill of Materials,Pseudo item