Government agencies from the G7 countries have released joint guidance for creating software bills of materials specifically for AI systems. The framework outlines seven key clusters that should be documented in an AI SBOM, including metadata, models, datasets, infrastructure, and security properties, though agencies emphasize these elements are not mandatory requirements. Security experts note the guidance is a step forward but warn that implementation will be challenging, particularly because AI-assisted development often introduces code and dependencies outside formal review processes where traditional SBOM tracking occurs.