What Are The Things That Can Be Given Part Numbers In Manufacturing Company?

We creating a new ERP. what are the things that can be given Part numbers? Below is the list
1.Raw material
2.Semi finished goods
3.Finished goods
4.Traded goods
6.Machinery spares
8.Assets ( ? )
9.vouchers ( ? )
Please suggest on assets & vouchers with a brief.
Thanks in advance

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