A software bill of materials is a list of components in a piece of software. A service bill of materials (SBOM) is a list of all of the serviceable parts needed to maintain an asset while it's in operation. What is Service BOM? Service BOMs are created by engineers during the design phase of a manufactured product. Service Bill of Materials (SBOM) is the Bill of Materials needed for maintenance purposes. A software bill of materials (software BOM) is a list of components in a piece of software. A BOM may be used for communication between manufacturing partners or confined to a single manufacturing plant.