What you have have posted I believe is Bill of Materials that includes Assembly level representation. Below is the complete BOM which I believe is the one you have partially referenced.

Click on image for a larger version of the image.
So if you were to create a BOM from the attached spreadsheet I would remove following line items and to create the BOM.
- Everyroad, GPS Car Navigation Unit
- Everyroad, Front Bezel Assembly
- Everyroad, Rear Assembly
- Everyroad, PCBA, model 300
All of the above higher level assembly part numbers that require components like capacitors, screws, labels etc to create higher level assemblies.
A bottom up or top down approach can be followed to create assembly drawings. Below is an example for bottom up assembly structure pseudo steering system.
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| BOM Level | 0 | 1 | 2 | 3 | Part Number | Part Name | Revision | Quantity |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | * | | | 20-0001 | Steering System | A | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | * | | 30-0002 | Steering Wheel Assmbly | B | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-7911 | Spring | D | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-7984 | Bearing | D | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-7940 | Support | A | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-7952 | Screws | C | 10 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-7912 | Screws | A | 3 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-7918 | Hub | B | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | * | | 30-0005 | Steering Column Assembly | B | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-6002 | Flange Nut | B | 2 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-6005 | Column Holder | A | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-6010 | Flange Bolt | C | 2 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-6010 | Steering Joint Gromment | A | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | * | | 30-0010 | Rack and Pinion Assembly | C | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-5001 | Front Suspension Steering Ball Dust Seal | B | 2 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-5010 | Steering Gear | A | 1 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-5020 | Front Wheel Spindle Connecting End | C | 2 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | * | | 30-0020 | Wheel Assembly | C | 2 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-8012 | Tire | C | 2 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-8013 | Bolt | A | 10 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | | * | 40-8015 | Cap | C | 2 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | * | | 40-7952 | Screws | C | 20 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
| | | | * | | 40-7912 | Screws | A | 5 |
+-----------+---+---+---+---+-------------+------------------------------------------+----------+----------+
Assembly drawing of a Steering Assembly

Click on image for a larger version of the image.
References: