Бодрый день, Описано тут
http://blogs.msdn.com/b/dynamicsaxsc...e-upgrade.aspx
Implementing the Item-Product Data Management Framework - Highlights the new patterns that are used to represent item-product master data. When detailing the new patterns, the document also describes the pattern that is being replaced and how developers should approach updating their code.
Также в последней книге об АX отдельная глава есть :0)