1. SAP Help Portal - S/4HANA 2020
Equipment Master Record: The official documentation details the fields of the equipment master record. On the "Structure" tab
it explicitly lists the "Construction type" field
which is defined as a link to a material master record.
URL: https://help.sap.com/docs/SAPS4HANAON-PREMISE/3757ad8f954ce247001000000a4450e5/4a64b953d5a24762e10000000a174cb4.html?version=2020.000
Section: Equipment Master Record -> Structure Data. This section describes how the "Construction type" field links the equipment to a material.
2. SAP Help Portal - S/4HANA 2020
Serial Number Management: This documentation explains the integration between serialized materials and equipment. It states
"You can create a piece of equipment for a material with a serial number... The system ensures that the data for the material and the piece of equipment is always synchronized."
URL: https://help.sap.com/docs/SAPS4HANAON-PREMISE/3757ad8f954ce247001000000a4450e5/4a6cb953d5a24762e10000000a174cb4.html?version=2020.000
Section: Serial Number Management (LO-MD-SN) -> Master Data in Serial Number Management. This section details the automatic creation and linking of equipment from serialized materials.
Confidence Level: HIGH