Stupid.
Yeah. A couple years after 9/11, my Indian boss and his Pakistani boss were in an airport discussing the finer details of manufacturing our product.
The conversation worked around to making the innards as modular as possible to minimized the number of parts in the BOM, how the BOM should be laid out, by module or by discrete components, etc. We talked at some length before it occurred to us that maybe, just maybe, we should refer to the BOM by its full name, the Bill Of Materials!