Sourcing processes are discussed at a high abstraction level. A dedicated terminology is developed concerning general aspects of sourcing. The term sourcement is coined to denote a building block for sourcing. No- tions of allocation, functional architecture and allocational architecture, equilibrium, and configuration are discussed. Limitations of the concept of outsourcing are outlined. This theoretical work is meant to serve as a point of departure for the subsequent development of a detailed theory of sourcing and sourcing transformations, which can be a tool for dealing with practical applica- tions.