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.