Pending Items Report

The requirement is that, In my Order, WBS element is there...the WBS is having the BOM of all the items of the main material...along with that there are some spares also or some extra material like nut/bolts which are there in the order but not linked with the WBS. they are entered seperatly by the users in the SO

The Users are normally going for the delivery of the main component i.e. the material in the WBS linked but not doing the delivery for the spares...so now they want a report of all the spares materials in the SO so that they can do the delivery for those items also.

Any suggestions would be of great help.

Regards,

N