The Resequence Item Numbers utility is not truly assigning alphabetically by manufacturer. According to the AutoCAD Electrical help, the resequence item numbers utility is supposed to assign item numbers project wide alphabetically based on MFG/CAT/ASSYCODE. In fact this is the default when you click resequence item numbers. However, as you can see in the attached screenshot of my BOM, the item numbers were assigned first by drawing order and then by manufacturer. Hoffman is listed before AB because it was on the front view drawing which was before the subpanel layout drawing in our project, thus Hoffman was assigned a lower item number. This issue forces us to assign item numbers manually rendering the resequence item numbers utility useless for us. I posted about this last year and now I have upgraded to ACADE 2014 hoping it was fixed and now see that it is still not working as described in AutoCAD Electrical Help. See attached screenshot.