@rudler As @TwoStep mentioned they are derived from the Units you create, normally you define multiple units of measure and you use what you want/need at the Item Level. Please do an extensive research before you go down the Units of Measure route, specially if you are doing manufacturing, NetSuite Units of Measures is probably one of the complex and convolute modules (an messy)...

Thanks, will do. SA says To see the Units Type, Stock Units, Purchase Units and Sales Units for all items, go to Lists > Accounting > Items. Select All in the View field. I did that and didn't see any Purchase Units.