In Foundry, Items are "objects that have their own statistics and information and can then be associated with or used by actors."
The system SR5 v0.16.1 supports a variety of different Item types — Actions, Adept Powers, Ammunition, Armor, Bioware, Complex Forms, Contacts, Critter Powers, Cyberware, Devices, Echoes, Equipment, Gear Modifications, Hosts, Lifestyles, Metamagics, Program, Qualities, Rituals, SINs, Spells, Sprite Powers, Summons/Compile actions, and Weapons.