Which of the following items requires a Unit of Measure (UOM)?

In the context of procurement and inventory management, a Unit of Measure (UOM) is essential for quantifying and specifying the amount of goods or services being purchased. Catalog items and non-catalog items both require a UOM because they allow organizations to standardize their purchasing processes and ensure accurate inventory tracking.

For catalog items, which are pre-defined goods or services typically available in an online procurement platform, the UOM is important for determining quantities during procurement. For example, items could be measured in units, tons, liters, etc. Having a clear UOM facilitates efficient procurement processes and helps in structuring product attributes for buyers.

Non-catalog items, though often less standardized, also need a UOM to quantify the items being purchased. These could include unique or one-off purchases that require accurate definition of quantity for proper invoicing and payment.

Because both types of items—catalog and non-catalog—require a specific UOM for clarity in purchases, inventory management, and compliance, the answer encompasses the necessity of having a UOM for effective procurement procedures across both categories.