An item of a functional nature which, as an integrated or single entity, cannot be identified as stand-alone and tangible. It cannot perform or achieve an end-function without associated physical items and/or human involvement.

Alternatively, a virtual item is any other item that does not conform to the definition of a physical item. A virtual item has functional characteristics which can only be achieved through physical items and/or interaction with persons.

The association of a virtual item with a physical item is created through a vertical relationship. A virtual item is associated with a person through the allocation of responsibilities (persons or organizational units) to the virtual item.

Typical examples of virtual items are a hydraulic system or manufacturing process. Functions and processes are typically identified as virtual items.

See also FUNCTION, FUNCTIONAL CHARACTERISTICS, HORIZONTAL RELATIONSHIP, ITEM, ITEM-ITEM RELATIONSHIPS, ORGANIZATIONAL UNIT, PERSON, PHYSICAL ITEM, PROCESS, VIRTUAL ITEM BREAKDOWN STRUCTURE, and VERTICAL RELATIONSHIP.