It depends.
(I'm an independent design bureau)
Small projects made from a scribble on a paper: PCB is master für 
BOM, and mechanical stuff which is on the PCB is in the BOM.

Projects with a well-drawn schematic: Most customers add an extra 
sheet with all mandatory mechanical stuff in the one and only 
schematic. This includes mounting holes etc. which are no real 
"physical parts" in the PCB but also all that additional non-
electrical stuff which needs to show up on the BOM for purchasing 
(screws, washers, isolation sheets, heat sinks etc, which belong to 
this board. )

Thus, the BOM from schematic is more or less identical with the BOM 
from PCB, only detailed placement informations are missing.

Regards
Matthias






-- 
Matthias Mansfeld Elektronik * Leiterplattenlayout
Neithardtstr. 3, 85540 Haar; Tel.: 089/4620 093-7, Fax: -8
Internet: http://www.mansfeld-elektronik.de
GPG http://www.mansfeld-elektronik.de/gnupgkey/mansfeld.asc

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