An item type assigned to items that consist of other component items that are assembled at the time of sale. The kit is a single item with an item number; it consists of one or more component items in your Microsoft Dynamics GP inventory. Component items can be services, sales inventory, discontinued, miscellaneous charge, and flat fee items.
What is a Kit? (THIS IS DIRECT FROM GP HELP)
An item type assigned to items that consist of other component items that are assembled at the time of sale. The kit is a single item with an item number; it consists of one or more component items in your Microsoft Dynamics GP inventory. Component items can be services, sales inventory, discontinued, miscellaneous charge, and flat fee items.

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