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A SKU, or Stock Keeping Unit, refers to the different packages available by brand and quantity and type. It is a unique number used to internally track product inventory. This is different from a UPC code which is used externally. When referring to different packages (for instance InfoSource IPA 12 pack bottles versus InfoSource IPA 12 pack cans) you will often hear people use the terms SKU or package interchangeably. The IPA is the same, the volume of IPA is the same, but the package is different and therefore both of those packages have their own unique SKU and UPC (barcode). In this hypothetical, the retailer is carrying 2 SKUs of InfoSource IPA.