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1. Documentation - financial reporting - risk management - adjective.

A material item is one that is significant, either on its own or in combination with other items.

2. Documentation - reporting - law - evidence.

Information or evidence, often in written form or in electronic documents.

It may also include physical evidence.

3. Manufacturing and construction.

Physical inputs to a production process, including raw materials.

4. Intellectual property.

Inputs or sources for a non-physical work, including creative works.

See also