In the field of inventory management, a stock keeping unit (SKU) (/ˌɛsˌkeɪˈjuː/, /ˈskuː/ or /ˈskjuː/) is a distinct type of item for sale, such as a product or service, and all attributes associated with the item type that distinguish it from other item types. For a product, these attributes could include, but are not limited to, manufacturer, description, material, size, color, packaging, and warranty terms. When a business takes an inventory, it counts the quantity it has of each SKU.
SKU can also refer to a unique identifier or code that refers to the particular stock keeping unit. These codes are not regulated or standardized. When a company receives items from a vendor, it has a choice of maintaining the vendor's SKU or creating its own. Other entity tracking methods, with varying regulations, are the Universal Product Code (UPC), International Article Number (EAN), Global Trade Item Number (GTIN), and Australian Product Number (APN).