Attributes are properties you define (colour, voltage, finish, pack size) that make the item list searchable without a code in the number.
Tell Me: Item Attributes. Define attributes with a type (text, integer, decimal, date, option list) and optional unit. On the item card, Attributes FactBox: assign values. Then on the Items list, Filter by Attributes: "Colour = Blue and Voltage = 240" shows the matching items, and a sales line's item lookup can use the same.
Use attributes instead of encoding properties in the item number (ITEM-BLU-240) or in the description, and instead of a dozen item categories. Attributes are exported to Shopify and other connectors as product properties, and they are what customers filter by on a web shop. Item Categories can carry default attributes so new items get the right set.