def METHOD_NAME(filters):
	"""return columns based on filters"""
	columns = [
		_("Item") + ":Link/Item:100",
		_("Item Name") + "::150",
		_("Item Group") + ":Link/Item Group:125",
		_("Brand") + "::100",
		_("Description") + "::150",
		_("UOM") + ":Link/UOM:80",
		_("Last Purchase Rate") + ":Currency:90",
		_("Valuation Rate") + ":Currency:80",
		_("Sales Price List") + "::180",
		_("Purchase Price List") + "::180",
		_("BOM Rate") + ":Currency:90",
	]
	return columns