System Lists are simple lists of codes and corresponding values that are used to control values that can be assigned to an attribute of a Thing. Essentially, they are enumerated lists. They do not warrant being set up as Entities as they are not really items in the context of the use case or application being developed. An example of a System List would be a list of all nutrient codes and values such as sugar, fat, cholesterol, etc. This enumerated list would control the value that can be assigned to the nutrient code attribute in a food product Thing.