The IPMS guys do it, due to the 'complexity' of the build. They often build a specific plane or armored vehicle, and need to properly document what parts they need to build an exact replica. A list of aftermarket parts and decals, a list of other kits that could source parts they need, and a list of reference photos from books and magazines. One modeler in one club, had leukemia (diagnosed two years before). He went to the hospital last year for 10 days. and he realized on the third day he wasn't ever going to return home to his collection, so he told his sons where certain unfinished projects were. and which of his friends should get them to be finished, if he couldn't do it himself.

Now here's a variation of the original question--do you do a build sheet for any model that you enter in a contest or show, listing all the non-kit parts and accessories on it? I know of an MCMA member who scratchbuilt part of a model he entered in an IPMS contest years ago, and because he didn't list the work he did, the inexperienced judges in that automotive class, judged a nearly box stock model to be First Place...because it had a "better" paint job...apparently, they couldn't 'see' the work he put into it.