This technical Appendix, which is most appropriate for Subject Matter Experts (SMEs), provides a walkthrough example and a list of use cases to illustrate BOM Restructuring and Accountability requirements. This Appendix explains best practices used with multi-view BOM: EBOM, MBOM. It addresses the capability of managing instance and assembly information between EBOM and MBOM after split. Walkthrough change examples of multi-view BOM management include the following: establishing an engineering baseline, applying an engineering change to the baseline, and introducing a manufacturing change post engineering change. This document provides use case examples for each of the above.