These three terms represent distinct stages in construction and procurement. A Material Takeoff (MTO) is the primary process of analyzing design drawings and specifications to count and list every piece, part, and material grade required for a project. A Bill of Materials (BOM) is a specific, detailed document—usually associated with an individual drawing or component—that lists the specifications, quantities, and descriptions of materials used. A Bill of Quantities (BOQ), sometimes called a material summary, represents the final total of all quantities gathered from all BOMs across the entire project; this consolidated document is what is typically sent to suppliers to request pricing or finalize purchase orders.