In SAP Materials Management, pipeline materials represent materials such as water, gas or electricity that are supplied through a pipeline and consumed directly in the production process. Which of the following master data objects are mandatory when you procure pipeline materials? A. Bill of material (as component) B. Purchasing info record C. Material master record D. Vendor master record E. Source list.

Introduction / Context:
Pipeline materials in SAP Materials Management represent materials such as water, gas, compressed air or electricity that are provided continuously through a pipeline or network. These materials are not normally ordered via traditional purchase orders but are consumed and settled according to measured quantities. Nevertheless, certain master data objects must exist to allow the system to value and post consumption. This question asks which master data objects are mandatory for working with pipeline materials.

Given Data / Assumptions:
- The potential master data objects are bill of material, purchasing info record, material master record, vendor master record and source list.
- Pipeline materials are special procurement types that rely on specific settings in the material master.
- Consumption postings for pipeline materials are usually valuated using information from purchasing info records and vendor data.
- Bills of material and source lists may be useful in some scenarios but are not always required.

Concept / Approach:
For any material in SAP, a material master record is mandatory. For pipeline materials, the material master must be configured with the appropriate material type and special procurement key. A vendor master record is also required, because the pipeline material is supplied by a vendor who is settled based on consumption. A purchasing info record links the vendor and the material and stores the valuation price or tariff used for consumption postings. Bills of material are only needed if the pipeline material is used as a component in production structures, and source lists are only needed if the organisation enforces source list checks. Therefore, the mandatory master data objects for pipeline materials are the material master record, vendor master record and purchasing info record.

Step-by-Step Solution:
Step 1: Identify that every material, including pipeline materials, requires a material master record. Step 2: Recognise that a vendor must exist to represent the supplier of the pipeline material, making a vendor master record mandatory. Step 3: Recall that the system needs a purchasing info record to know the valuation price or tariff for the material supplied by that vendor. Step 4: Consider that bills of material are optional structures for production planning and are not required solely for pipeline consumption. Step 5: Note that source lists are optional controls for approved sources and are not specifically required for pipeline scenarios. Step 6: Choose the option that lists purchasing info record, material master record and vendor master record only.
Verification / Alternative check:
To verify, think of the minimum configuration to post a goods movement for a pipeline material. The system must know which material is being consumed, from which vendor and at what valuation price. This information comes from the material master, vendor master and purchasing info record. Bills of material and source lists are irrelevant to the basic ability to post pipeline consumption, confirming that B, C and D are the mandatory master data objects.

Why Other Options Are Wrong:
Options that include the bill of material or the source list treat these as mandatory, which they are not. Bills of material may be used for planning and costing but are not required simply to post pipeline consumption. Source lists may be required by company policy but are not intrinsic to the SAP design of pipeline materials. The option that lists only material and vendor masters ignores the need for pricing information from the purchasing info record, which is essential for valuation.

Common Pitfalls:
A common pitfall is to assume that any master data available for a material is required in all cases. Another mistake is to think that pipeline materials are completely different from other materials and therefore require entirely unique structures. In reality, they reuse standard master data objects with specific settings. Focusing on what is minimally needed to post and value consumption helps you answer such questions correctly.

Final Answer:
The mandatory master data objects for pipeline materials are purchasing info record, material master record and vendor master record only (B, C and D).