When you create a BOM (bill of materials) in the BOM journal, the program creates a BOM entry in this table.
A BOM is an item that consists of several items, which are listed in the BOM Component table. Since only one entry is created in the BOM Register table, this entry can represent several other entries. There are therefore also entries created for each of a BOM's components as well as for the BOM itself in the Item Ledger Entry table.
The BOM ledger entry represents one or more negative adjustments to inventory, which can be seen in the Item Ledger Entry table. The inventory has a negative adjustment for the BOM components, and, in return, a positive adjustment for the BOM itself. If the location is set up to use bins, warehouse entries also reflect the negative adjustment of the BOM components in the bins and the positive adjustment of the BOM to a bin.
The information in the BOM entries is used in the BOM Register to find associated item and resource entries.