Write for both purchasing and assembly
Purchasing needs exact orderable parts and approved supply options. Assembly needs reference designators, fitted quantities and population variants. A useful BOM serves both workflows without forcing either team to reconstruct design intent.
Include the fields that control the build
At minimum, provide manufacturer, full manufacturer part number, reference designators, quantity per assembly and a useful description or value. Include package information and explicit do-not-populate status. Keep distributor numbers separate from manufacturer identifiers.
Normalize before comparing revisions
Trim accidental spaces, use consistent reference formatting and check duplicate designators. Expanding grouped references can make variant comparison easier, but the original mapping must remain understandable. Check quantities against the actual number of populated references.
Make alternatives auditable
A part with the same nominal value may differ in footprint, rating, tolerance, temperature behavior or lifecycle. Record whether an alternate is approved, who approved it and which build variants it applies to.
Release the BOM with the other files
Export the BOM from the same design revision used for manufacturing and placement data. An independently edited spreadsheet may drift away from the CAD source. Review the final release package as one configuration.