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In this tutorial, Randy from Excel for Freelancers presents a comprehensive training on building a Bill of Materials (BOM). He will guide viewers in assembling and disassembling inventory items, as well as expanding to show all parts within the BOM. The session aims to provide a thorough understanding of BOMs, which are lists of materials and labor that constitute a single component. Using a computer setup as an example, Randy will walk through each step to help viewers create their own BOM with ease, addressing this highly requested topic.