Add BOM.md prototype and fix reports path in README

README.md

@@ -13,4 +13,4 @@ Jetson Orin Nano is an ARM SBC running a custom kernel Ubuntu (Nvidia Jetpack),
 
 - For what is considered necessary (and why), refer to the [bill of materials](docs/BOM.md);  
 - For implementation practice guidelines, refer to the [guidelines](docs/GUIDELINES.md);  
-- For implementation history, refer to [them](docs/impl/reports/); 
+- For implementation history, refer to [them](docs/reports/); 

docs/BOM.md

@@ -0,0 +1,6 @@
+---
+type: default
+---
+# Bill of Materials
+
+> Placeholder — to be filled as components are selected.