For the material code that SAP can generate code but if you need to set meanings' code I recommend MESC : Material and Equipment Standard code from shell, Almost use 10 digit for SAP.
xx.xx.xx.xxx.x
For the description almost of company as I have experienced 40 digit that not cover meaning of all description and part number,So you have to abbreviation some of the word, Some of the word have standard abbreviation Such as ACB = Air Circuit Breaker.
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