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Construction Industry Audit Technique Guide (ATG) - Chapter 11

Publication Date - May 2009

NOTE: This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

Table of Contents
Chapter 10 / Appendix

Chapter 11: Contractor Square Foot Costs

Introduction
Division 1 - Site Work
Division 2 - Foundations
Division 3 - Framing
Division 4 - Exterior Walls
Division 5 - Roofing
Division 6 - Interiors
Division 7 - Specialties
Division 8 - Mechanical
Division 9 - Electrical
Division 10 - Installing Contractor’s Overhead and Profit
Audit Issues and Examination Techniques

Introduction

Latest estimates put the Federal tax gap at $345 billion and growing. The tax gap is equivalent to a noncompliance rate of 16.3%. Of this amount, $285 billion is attributable to underreporting of business income of which $68 billion is attributable to sole-proprietors (Individual Income Tax, Form 1040, Schedule C). This amount represents the single largest source of the entire tax gap and is a direct result of little or no information reporting. Consequently, matching of income received to income reported cannot be performed.

In addressing the tax gap attributable to the construction industry, residential construction is of particular interest because this group of taxpayers accounts for 73% of the return filings but reports only 10% of the gross receipts. It is imperative that steps are taken to ensure that only the most noncompliant returns enter the examination stream and that appropriate issues, specifically underreporting of income, are examined in a quality manner. Of particular interest are cash intensive businesses. The Service is especially concerned with sole-proprietorships because they often lack internal controls and cash can easily go unreported. In addition, records can be either non-existent or inadequate. For example, cash receipts may not be deposited into the business bank account.

For this purpose, it is important to pursue alternative methods of addressing the underreporting of business income on residential construction returns. This can be achieved, in part, by utilizing innovative methodologies such as Residential Square Foot Costs and the Market-based Profit Markup when warranted. These methods are efficient and effective at estimating profit when taxpayers are not cooperative or their books and records are either non-existent or inadequate.

Material in this chapter is used with permission from Means Contractor’s Pricing Guide: Residential Square Foot Costs, 2007. Copyright Reed Construction Data, Kingston, MA 781-585-7880: All rights reserved.

It uses an Assemblies or sometimes referred to as systems format grouping all the functional elements of residential construction into nine construction divisions. Costs shown in the Means guide is based on national averages for materials and installation; however, material costs include a standard 10% markup for profit. These costs are national average material costs for January 2007 and include delivery to the job site. Installation costs include labor and equipment, plus a markup of 70.6% for the installing contractor’s overhead and profit.

“Costs per square foot” estimate for commonly constructed systems within the residential construction industry. You can arrive at a more accurate estimate by adding, removing or adjusting items to the system estimate to reflect the actual specifications of the work performed. These costs can also be adjusted to a specific location by applying the appropriate Location Factor. As noted in that section, simply multiply the cost by the location factor for a specific city. State and postal zip code number data is arranged alphabetically. For a city that is not listed, use the factor for a nearby city with similar economic characteristics. In summary, total project costs can be adjusted to over 900 locations throughout the U.S. and Canada. See the location factors section in this chapter.

Division 1 – Site Work

Footing Excavation:

Reserved.

Foundation Excavation:

Reserved.

Utility Trenching:

Reserved.

Sidewalk:

Sidewalk systems can be constructed using asphalt, concrete or brick pavers. Three-foot wide concrete sidewalk systems are the most common. These concrete sidewalk systems may include gravel fill, compact fill, hand grading, concrete walking surface and brick edging. The concrete used is 3000 pounds per square inch or “p.s.i.”

**Sidewalk**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Gravel Fill (4" deep)	0.001	$0.34	$0.03	$0.37
Compact Fill			$0.01	$0.01
Hand Grade	0.004		$0.14	$0.14
Concrete (4" thick}	0.040	$1.91	$1.54	$3.45
Edging (brick laid on edge)	0.079	$1.61	$3.08	$4.69
TOTAL	0.124	$3.86	$4.80	$8.66

Driveway:

Driveway systems can be constructed using asphalt, concrete or brick pavers. Ten-foot wide concrete driveway systems are the most common. These concrete driveway systems may include gravel fill, compact fill, hand grading, concrete surface and brick edging. The concrete used is 3000 pounds per square inch or “p.s.i.”

**Driveway**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Excavation (10' wide and 6" deep)			$0.03	$0.03
Crushed Stone (6" base)	0.001	$0.76	$0.08	$0.84
Hand Grade Base	0.004		$0.14	$0.14
Concrete (4" thick}	0.040	$1.91	$1.54	$3.45
Edging (brick laid on edge)	0.024	$0.48	$0.92	$1.40
TOTAL	0.069	$3.15	$2.71	$5.86

Septic:

Reserved.

Chain Link Fence:

Reserved.

Wood Fence:

Reserved.

Division 2 - Foundations

Footing:

Footing systems are constructed concrete. The thickness and widths can vary. These concrete systems include placing concrete via direct chute, forms, reinforcement bars, beveled keyway and dowel bars. The concrete commonly used is 3000 pounds per square inch or “p.s.i.”

**Footing**
System Description	Labor Hours	Cost Per Linear Foot Materials	Cost Per Linear Foot Installation	Total
8" x 18" Concrete (3000 psi via Direct Chute)	0.016	$4.56	$0.56	$5.12
Footing Forms (4 Uses)	0.103	$0.86	$3.87	$4.73
Reinforcing Bars 1/2" Diameter	0.011	$0.70	$0.52	$1.22
2" x 4" Beveled Keyway (4 Uses)	0.015	$0.22	$0.66	$0.88
2' Long 1/2" Diameter Dowel Bars (4 Uses) 6" OC	0.006	$0.12	$0.27	$0.39
TOTAL	0.151	$6.46	$5.88	$12.34
12" x 24" Concrete (3000 psi via Direct Chute)	0.028	$7.98	$0.98	$8.96
Footing Forms (4 Uses)	0.155	$1.30	$5.82	$7.12
Reinforcing Bars 1/2" Diameter	0.011	$0.70	$0.52	$1.22
2" x 4" Beveled Keyway (4 Uses)	0.015	$0.22	$0.66	$0.88
2' Long 1/2" Diameter Dowel Bars (4 Uses) 6" OC	0.006	$0.12	$0.27	$0.39
TOTAL	0.215	$10.32	$8.25	$18.57
12" x 36" Concrete (3000 psi via Direct Chute)	0.044	$12.54	$1.53	$14.07
Footing Forms (4 Uses)	0.155	$1.30	$5.82	$7.12
Reinforcing Bars 1/2" Diameter	0.011	$0.70	$0.52	$1.22
2" x 4" Beveled Keyway (4 Uses)	0.015	$0.22	$0.66	$0.88
2' Long 1/2" Diameter Dowel Bars (4 Uses) 6" OC	0.006	$0.12	$0.27	$0.39
TOTAL	0.231	$14.88	$8.80	$23.68

Block Wall:

Block wall systems are constructed using concrete blocks, masonry reinforcements, parging with Portland cement, damp proofing, insulation, grout, anchor bolts and sill plates. The costs in this system are based on square foot of the wall. Do not subtract for window or door openings.

**Block Wall**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
8" Concrete Block (8" x 16" x 8")	0.094	$2.70	$3.76	$6.46
Masonry Reinforcing (Every Second Course)	0.002	$0.17	$0.09	$0.26
Parging (1 Coat Plastering with Portland Cement)	0.014	$0.25	$0.58	$0.83
Damp Proofing (1 Coat Bituminous Coating)	0.012	$0.14	$0.48	$0.62
Insulation ( 1" Rigid Polystyrene)	0.010	$0.52	$0.44	$0.96
Grout (Pumped Solid)	0.059	$1.20	$2.31	$3.51
Anchor Bolts ( 1/2" Diameter, 8" Long, 4' OC)	0.002	$0.05	$0.11	$0.16
Sill Plate (2" x 4" Treated)	0.007	$0.15	$0.32	$0.47
TOTAL	0.200	$5.18	$8.09	$13.27
12" Concrete Block (8" x 16" x 12")	0.160	$3.77	$6.20	$9.97
Masonry Reinforcing (Every Second Course)	0.003	$0.19	$0.14	$0.33
Parging (1 Coat Plastering with Portland Cement)	0.014	$0.25	$0.58	$0.83
Damp Proofing (1 Coat Bituminous Coating)	0.012	$0.14	$0.48	$0.62
Insulation ( 1" Rigid Polystyrene)	0.01	$0.52	$0.44	$0.96
Grout (Pumped Solid)	0.063	$1.96	$2.46	$4.42
Anchor Bolts ( 1/2" Diameter, 8" Long, 4' OC)	0.002	$0.05	$0.11	$0.16
Sill Plate (2" x 4" Treated)	0.007	$0.15	$0.32	$0.47
TOTAL	0.271	$7.03	$10.73	$17.76

Concrete Wall:

Concrete wall systems are constructed using concrete, reinforcement fabric, damp proofing, insulation, anchor bolts and sill plates. The costs in this system are based on square foot of the wall. Do not subtract for window or door openings. The costs assume a 4' high wall.

**Concrete Wall**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
8" Concrete (3000 psi 8" Thick)	0.013	$2.85	$0.46	$3.31
Forms (Prefabricated Plywood 4 Uses per Month)	0.076	$1.46	$2.92	$4.38
Light Reinforcement (Rebar)	0.004	$0.34	$0.17	$0.51
Damp Proofing (2 Coats Brushed On)	0.016	$0.28	$0.64	$0.92
Rigid Insulation ( 1" Polystyrene)	0.010	$0.52	$0.44	$0.96
Anchor Bolts ( 1/2" Diameter, 12" Long, 4' OC)	0.003	$0.09	$0.11	$0.20
Sill Plate (2" x 4" Treated)	0.007	$0.15	$0.32	$0.47
TOTAL	0.129	$5.69	$5.06	$10.75
12" Concrete (3000 psi 12" Thick)	0.019	$4.56	$0.67	$5.23
Forms (Prefabricated Plywood 4 Uses per Month)	0.076	$1.46	$2.92	$4.38
Light Reinforcement (Rebar)	0.005	$0.51	$0.26	$0.77
Damp Proofing (2 Coats Brushed On)	0.016	$0.28	$0.64	$0.92
Rigid Insulation ( 1" Polystyrene)	0.01	$0.52	$0.44	$0.96
Anchor Bolts ( 1/2" Diameter, 12" Long, 4' OC)	0.003	$0.09	$0.11	$0.20
Sill Plate (2" x 4" Treated)	0.007	$0.15	$0.32	$0.47
TOTAL	0.136	$7.57	$5.36	$12.93

Wood Wall Foundation:

Reserved.

Floor Slab:

Floor slabs are constructed with concrete. These concrete slab systems include concrete, gravel, polyethylene vapor barrier, edge forms, welded wire fabric and a steel trowel finish. The concrete used is 3000 pounds per square inch or “p.s.i.” The slab costs are based on a cost per square foot of floor area.

**Floor Slab**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
4" Concrete via Direct Chute (3000 psi 4" Thick)	0.005	$1.37	$0.19	$1.56
Bank Run Gravel ( 4" Deep)	0.001	$0.38	$0.04	$0.42
Polyethylene Vapor Barrier (.006" Thick)	0.002	$0.05	$0.09	$0.14
Edge Forms (Expansion Material)	0.005	$0.03	$0.20	$0.23
Welded Wire Fabric, 6 x 6, 10/10 (W1.4/W1.4)	0.005	$0.15	$0.25	$0.40
Steel Trowel Finish	0.015		$0.58	$0.58
TOTAL	0.033	$1.98	$1.35	$3.33
6" Concrete via Direct Chute (3000 psi 4" Thick)	0.008	$2.17	$0.29	$2.46
Bank Run Gravel ( 4" Deep)	0.001	$0.38	$0.04	$0.42
Polyethylene Vapor Barrier (.006" Thick)	0.002	$0.05	$0.09	$0.14
Edge Forms (Expansion Material)	0.005	$0.03	$0.20	$0.23
Welded Wire Fabric, 6 x 6, 10/10 (W1.4/W1.4)	0.005	$0.15	$0.25	$0.40
Steel Trowel Finish	0.015		$0.58	$0.58
TOTAL	0.036	$2.78	$1.45	$4.23

Division 3 - Framing

Floor:

Generally, wood floor framing systems include joists, bridging, box sills, concrete filled steel column 4” diameter, girder (built up from three studs), sheathing, and furring.

Joists can be constructed using #2 or better wood pine studs, composite wood joists, or open web joists.

Wood Studs: Wood pine studs can be 2” x 4”, 2” x 6”, 2” x 8”, 2” x 10”or 2” x 12” that are placed at 12” or 16” On Center (OC”). The most common wood stud floor systems use 2” x 8”, 2” x 10” or 2” x 12” joists placed at 16” OC. Bridging can be accomplished using wood, metal or compression type material. The most commonly used is a pair of 1” x 3” boards placed at 6' OC. Box sills are constructed using the same type and size of wood pine studs. If girders are required, they can be 3 pieces of wood spiked together, solid wood or steel. When 3 pieces or wood are spiked together, 2” x 8”, 2” x 10” or 2” x 12” are commonly used. Solid wood used as girders are 3” x 8”, 3” x 10”, 3” x12”, 4” x 8”, 4” x 10” or 4” x 12”. Wide flange steel girders with fabrication are bolted. Commonly used steel girder sizes are 5”, 6”, 8” 10” or 12” deep. Plywood or boards can be used as sheathing. If plywood is used, it is usually CDX exterior grade and either ½”, 5/8” or ¾” thick. If boards are used, 1” x 8” or 1” x 10” boards can be laid in the regular manner or it may be laid diagonally. Furring is accomplished by using 1” x 3” boards at 12”, 16” or 24” OC with 16” OC being the most common.

**Wood Studs**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
2" x 8" Wood Joists, 2" x 8", 16" OC	0.015	$0.92	$0.63	$1.55
Bridging, 1" x 3", 6' OC	0.005	$0.03	$0.21	$0.24
Box Sills, 2" x 8"	0.002	$0.14	$0.09	$0.23
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 8"	0.013	$0.34	$0.58	$0.92
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC	0.023	$0.25	$1.00	$1.25
TOTAL	0.072	$2.45	$3.14	$5.59
2" x 10" Wood Joists, 2" x 10", 16" OC	0.018	$1.31	$0.78	$2.09
Bridging, 1" x 3", 6' OC	0.005	$0.03	$0.21	$0.24
Box Sills, 2" x 10"	0.003	$0.20	$0.12	$0.32
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 10"	0.014	$0.49	$0.62	$1.11
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC	0.023	$0.25	$1.00	$1.25
TOTAL	0.077	$3.05	$3.36	$6.41
2" x 12" Wood Joists, 2" x 12", 16" OC	0.018	$1.57	$0.80	$2.37
Bridging, 1" x 3", 6' OC	0.005	$0.03	$0.21	$0.24
Box Sills, 2" x 12"	0.003	$0.24	$0.12	$0.36
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 12"	0.015	$0.59	$0.65	$1.24
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC	0.023	$0.25	$1.00	$1.25
TOTAL	0.078	$3.45	$3.41	$6.86

Composite Wood Joists: Composite wood joists are prefabricated and can be 9 ½”, 11 ½, 14”, or 16” deep with a 15', 18' or 22' span that are placed at 12” or 16” OC. The most common composite wood joist (CWJ) floor systems use CWJ's that are 9 ½”, 11 ½, 14” deep and a 15', 18' or 22' span. The CWJ's are placed at 16” OC. Temporary strut lines using 1” x 4” boards placed at 8' OC are used to keep the CWJ's in place while framing. Bridging is not required when using CWJ's. In lieu of box sills, CWJ's of the same depth are used as rim joists to close off the two open ends. If girders are required, they can be 3 pieces of wood spiked together, solid wood or steel. When 3 pieces or wood are spiked together, 2” x 8”, 2” x 10” or 2” x 12” are commonly used. Solid wood used as girders are 3” x 8”, 3” x 10”, 3” x12”, 4” x 8”, 4” x 10” or 4” x 12”. Wide flange steel girders with fabrication are bolted. Commonly used steel girder sizes are 5”, 6”, 8” 10” or 12” deep. Plywood or boards can be used as sheathing. If plywood is used, it is usually CDX exterior grade and either ½”, 5/8” or ¾” thick. If boards are used, 1” x 8” or 1” x 10” boards can be laid in the regular manner or it may be laid diagonally. Furring is accomplished by using 1” x 3” boards at 12”, 16” or 24” OC with 16” OC being the most common.

**Composite Wood Joists**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Composite Wood Joists, 9 1/2", 16" OC, 15' Span	0.018	$2.05	$0.78	$2.83
Temporary Strut Line, 1" x 4", 8' OC	0.003	$0.07	$0.14	$0.21
CWJ Rim Joist, 9 1/2"	0.003	$0.31	$0.12	$0.43
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 8"	0.013	$0.34	$0.58	$0.92
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC		$0.00	$0.00	$0.00
TOTAL	0.051	$3.54	$2.25	$5.79
Composite Wood Joists, 11 1/2", 16" OC, 18' Span	0.018	$2.18	$0.80	$2.98
Temporary Strut Line, 1" x 4", 8' OC	0.003	$0.07	$0.14	$0.21
CWJ Rim Joist, 11 1/2"	0.003	$0.33	$0.12	$0.45
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 10"	0.014	$0.49	$0.62	$1.11
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC		$0.00	$0.00	$0.00
TOTAL	0.052	$3.84	$2.31	$6.15
Composite Wood Joists, 14", 16" OC, 22' Span	0.020	$2.55	$0.85	$3.40
Temporary Strut Line, 1" x 4", 8' OC	0.003	$0.07	$0.14	$0.21
CWJ Rim Joist, 14"	0.003	$0.38	$0.13	$0.51
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 12"	0.015	$0.59	$0.65	$1.24
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC		$0.00	$0.00	$0.00
TOTAL	0.055	$4.36	$2.40	$6.76

Open Web Joists: Open web joists are prefabricated and can be 12”, 14”, 16” or 18” deep with a 21', 22', or 24' span that are placed at 12” or 16” OC. The most common open web joist (OWJ) floor systems are OWJ's that are 12”, 14” or 16” deep, have a 21', 22' or 24' span and are placed at 16” OC. In lieu of either box sills or CWJ rim joists, a continuous ribbing using 2” x 4” studs is used. Although not as common, 2” x 6”, 2” x 8”, 2” x 10” or 2” x 12” boards can be used. If girders are required, they can be 3 pieces of wood spiked together, solid wood or steel. When 3 pieces or wood are spiked together, 2” x 8”, 2” x 10” or 2” x 12” are commonly used. Solid wood used as girders are 3” x 8”, 3” x 10”, 3” x12”, 4” x 8”, 4” x 10” or 4” x 12”. Wide flange steel girders with fabrication are bolted. Commonly used steel girder sizes are 5”, 6”, 8” 10” or 12” deep. Plywood or boards can be used as sheathing. If plywood is used, it is usually CDX exterior grade and either ½”, 5/8” or ¾” thick. If boards are used, 1” x 8” or 1” x 10” boards can be laid in the regular manner or it may be laid diagonally. Furring is accomplished by using 1” x 3” boards at 12”, 16” or 24” OC with 16” OC being the most common.

**Open Web Joists**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Open Web Joists, 12" deep, 16" OC, 21' Span	0.018	$2.00	$0.80	$2.80
Continuous Ribbing, 2" x 4"	0.002	$0.06	$0.08	$0.14
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 8"	0.013	$0.34	$0.58	$0.92
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC	0.023	$0.25	$1.00	$1.25
TOTAL	0.070	$3.42	$3.09	$6.51
Open Web Joists, 14" deep, 16" OC, 22' Span	0.020	$2.33	$0.85	$3.18
Continuous Ribbing, 2" x 4"	0.002	$0.06	$0.08	$0.14
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 10"	0.014	$0.49	$0.62	$1.11
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC	0.023	$0.25	$1.00	$1.25
TOTAL	0.073	$3.90	$3.18	$7.08
Open Web Joists, 16" deep, 16" OC, 24' Span	0.021	$2.43	$0.90	$3.33
Continuous Ribbing, 2" x 4"	0.002	$0.06	$0.08	$0.14
Concrete Filled Steel Column, 4" Diameter	0.002	$0.12	$0.11	$0.23
Girder, Built Up From Three 2" x 12"	0.015	$0.59	$0.65	$1.24
Sheathing, Plywood, Subfloor, 5/8" CDX	0.012	$0.65	$0.52	$1.17
Furring, 1" x 3", 16" OC	0.023	$0.25	$1.00	$1.25
TOTAL	0.075	$4.10	$3.26	$7.36

Exterior Wall:

Generally, exterior wood wall framing systems include studs, plates, corner bracing and sheathing.

Exterior walls can be constructed using #2 or better wood pine 2” x 4”, 2” x 6” or 2” x 8” studs placed at 12”, 16”, 24” or 32” OC. The most common exterior wall systems use 2” x 4” or 2” x 6” studs placed at 16” or 24” OC. Plates are constructed using #2 or better wood pine 2” x 4”, 2” x 6” or 2” x 8” studs. Top plates doubled using two studs. A single stud is used for the bottom plate. Let-in corner bracing can be accomplished using 1” x 6” boards or “T” shape steel brackets placed at 12”, 16”, 24” or 32” OC. Sheathing materials may be made of plywood, boards, wood fiber, polystyrene or fiberglass. If plywood, CDX 3/8”, ½”, 5/8” or ¾” thick can be used with ½” thickness being more common. If boards are used, 1” x 6” or 1” x 8” boards are laid regularly or diagonally. Regular wood fiber with no vapor barrier ½” or 5/8” thick can also be used. If the wood fiber is impregnated with asphalt, the thickness can be either 25/32” or ½”. Regular polystyrene that is either ¾” or 2” thick can be substituted. Foil faced fiberglass that 1” or 2” thick can also be used as sheathing. Additional costs are added to the total costs of the wall for each window and door opening will be discussed later. However, do not subtract the area of the openings.

**Exterior Walls**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
2" x 4" Studs, 16" OC	0.015	$0.41	$0.63	$1.04
Plates, 2" x 4", double top, single bottom	0.005	$0.15	$0.24	$0.39
Corner Bracing, let-in, 1" x 6"	0.003	$0.05	$0.15	$0.20
Sheathing, 1/2" plywood, CDX	0.011	$0.52	$0.50	$1.02
TOTAL	0.034	$1.13	$1.52	$2.65
2" x 4" Studs, 24" OC	0.011	$0.31	$0.47	$0.78
Plates, 2" x 4", double top, single bottom	0.005	$0.15	$0.24	$0.39
Corner Bracing, let-in, 1" x 6"	0.002	$0.05	$0.10	$0.15
Sheathing, 1/2" plywood, CDX	0.011	$0.52	$0.50	$1.02
TOTAL	0.029	$1.03	$1.31	$2.34
2" x 6" Studs, 16" OC	0.016	$0.63	$0.70	$1.33
Plates, 2" x 6", double top, single bottom	0.006	$0.24	$0.26	$0.50
Corner Bracing, let-in, 1" x 6"	0.003	$0.05	$0.15	$0.20
Sheathing, 1/2" plywood, CDX	0.014	$0.52	$0.62	$1.14
TOTAL	0.039	$1.44	$1.73	$3.17
2" x 6" Studs, 24" OC	0.012	$0.47	$0.53	$1.00
Plates, 2" x 6", double top, single bottom	0.006	$0.24	$0.26	$0.50
Corner Bracing, let-in, 1" x 6"	0.002	$0.05	$0.10	$0.15
Sheathing, 1/2" plywood, CDX	0.011	$0.52	$0.50	$1.02
TOTAL	0.031	$1.28	$1.39	$2.67

Window & Door Openings: Additional costs are added to the total costs of the exterior wall for each window and door opening. Additional costs are for each opening and have nothing to do with its square foot area. The additional costs are attributable to the construction of headers for each window and door opening. A header is a 2” x 6”, 2” x 8”, 2” x 10” or 2” x 12” stud that is doubled for increased strength that is needed to sustain the weight of the window or door. Caution: Do not subtract the area of the openings from the area of the exterior walls.

**Window & Door Openings**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Headers, 2" x 6", Double, 2' Long	0.178	$2.52	$7.75	$10.27
Headers, 2" x 6", Double, 3' Long	0.267	$3.78	$11.65	$15.43
Headers, 2" x 6", Double, 4' Long	0.356	$5.05	$15.50	$20.55
Headers, 2" x 6", Double, 5' Long	0.444	$6.30	$19.40	$25.70
Headers, 2" x 8", Double, 4' Long	0.376	$7.35	$16.40	$23.75
Headers, 2" x 8", Double, 5' Long	0.471	$9.20	$20.50	$29.70
Headers, 2" x 8", Double, 6' Long	0.565	$11.05	$24.50	$35.55
Headers, 2" x 8", Double, 8' Long	0.753	$14.70	$33.00	$47.70
Headers, 2" x 10", Double, 4' Long	0.400	$10.50	$17.45	$27.95
Headers, 2" x 10", Double, 6' Long	0.600	$15.70	$26.00	$41.70
Headers, 2" x 10", Double, 8' Long	0.800	$21.00	$35.00	$56.00
Headers, 2" x 10", Double, 10' Long	1.000	$26.00	$43.50	$69.50
Headers, 2" x 12", Double, 8' Long	0.853	$25.00	$37.50	$62.50
Headers, 2" x 12", Double, 12' Long	1.280	$37.50	$56.00	$93.50

Gable End Roof:

The more common gable end roof framing systems are constructed using 2” x 6” or 2” x 8” rafters placed at 16” OC with a 4/12 pitch, ceiling joists, ridge board, fascia board, rafter ties, soffit nailer (outrigger), sheathing and furring strips. The cost of this system is based on the square foot of plan area. All quantities have been adjusted accordingly.

**Gable End Roof**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Rafters ( 2" x 6", 16" OC, 4/12 Pitch)	0.019	$0.74	$0.82	$1.56
Ceiling Joists ( 2" x 4", 16" OC)	0.013	$0.41	$0.56	$0.97
Ridge Board ( 2" x 6" )	0.002	$0.03	$0.07	$0.10
Fascia Board ( 2" x 6" )	0.005	$0.07	$0.23	$0.30
Rafter Tie ( 1" x 4", 4' OC)	0.001	$0.03	$0.05	$0.08
Soffit Nailer Outrigger ( 2" x 4", 24" OC)	0.004	$0.07	$0.19	$0.26
Sheathing (Exterior Plywood CDX 1/2" Thick)	0.013	$0.61	$0.59	$1.20
Furring Strips ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.080	$2.21	$3.51	$5.72
Rafters ( 2" x 8", 16" OC, 4/12 Pitch)	0.020	$1.08	$0.85	$1.93
Ceiling Joists ( 2" x 6", 16" OC)	0.013	$0.63	$0.56	$1.19
Ridge Board ( 2" x 8" )	0.002	$0.05	$0.08	$0.13
Fascia Board ( 2" x 8" )	0.007	$0.09	$0.31	$0.40
Rafter Tie ( 1" x 4", 4' OC)	0.001	$0.03	$0.05	$0.08
Soffit Nailer Outrigger ( 2" x 4", 24" OC)	0.004	$0.07	$0.19	$0.26
Sheathing (Exterior Plywood CDX 1/2" Thick)	0.013	$0.61	$0.59	$1.20
Furring Strips ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.083	$2.81	$3.63	$6.44

Truss Roof:

The more common truss roof framing systems are constructed using trusses placed at 16” or 24” OC with a 4/12 or 8/12 pitch and 26' span, fascia board, sheathing and furring strips. The cost of this system is based on the square foot of plan area. A one-foot overhand is included.

**Truss Roof**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Truss (40# Loading, 16" OC, 4/12 Pitch, 26' Span)	0.021	$2.57	$1.25	$3.82
Fascia Board ( 2" x 6" )	0.005	$0.07	$0.23	$0.30
Sheathing ( Exterior Plywood CDX 1/2" Thick)	0.013	$0.61	$0.59	$1.20
Furring ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.062	$3.50	$3.07	$6.57
Truss (40# Loading, 16" OC, 8/12 Pitch, 26' Span)	0.023	$2.97	$1.36	$4.33
Fascia Board ( 2" x 6" )	0.005	$0.07	$0.23	$0.30
Sheathing ( Exterior Plywood CDX 1/2" Thick)	0.015	$0.69	$0.67	$1.36
Furring ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.066	$3.98	$3.26	$7.24
Truss (40# Loading, 24" OC, 4/12 Pitch, 26' Span)	0.014	$1.71	$0.83	$2.54
Fascia Board ( 2" x 6" )	0.005	$0.07	$0.23	$0.30
Sheathing ( Exterior Plywood CDX 1/2" Thick)	0.013	$0.61	$0.59	$1.20
Furring ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.055	$2.64	$2.65	$5.29
Truss (40# Loading, 24" OC, 8/12 Pitch, 26' Span)	0.015	$1.98	$0.91	$2.89
Fascia Board ( 2" x 6" )	0.005	$0.07	$0.23	$0.30
Sheathing ( Exterior Plywood CDX 1/2" Thick)	0.015	$0.69	$0.67	$1.36
Furring ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.058	$2.99	$2.81	$5.80

Hip Roof:

The more common hip roof framing systems are constructed using 2” x 6” or 2” x 8” rafters placed at 16” OC with a 4/12 pitch, jack rafters, ceiling joists, fascia board, soffit nailer (outrigger), sheathing and furring strips. The cost of this system is based on the square foot of plan area. Measurement is area under the hip roof only. See gable roof system for added costs.

**Hip Roof**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Hip Rafters ( 2" x 8", 4/12 Pitch)	0.004	$0.15	$0.16	$0.31
Jack Rafters ( 2" x 6", 16" OC, 4/12 Pitch)	0.038	$0.90	$1.66	$2.56
Ceiling Joists ( 2" x 6", 16" OC)	0.013	$0.63	$0.56	$1.19
Fascia Board ( 2" x 8")	0.016	$0.20	$0.68	$0.88
Soffit Nailer Outrigger ( 2" x 4", 24" OC)	0.006	$0.09	$0.25	$0.34
Sheathing ( 1/2" Exterior Plywood CDX)	0.018	$0.82	$0.79	$1.61
Furring Strips ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.118	$3.04	$5.10	$8.14
Hip Rafters ( 2" x 10", 4/12 Pitch)	0.004	$0.21	$0.20	$0.41
Jack Rafters ( 2" x 8", 16" OC, 4/12 Pitch)	0.047	$1.32	$2.03	$3.35
Ceiling Joists ( 2" x 6", 16" OC)	0.013	$0.63	$0.56	$1.19
Fascia Board ( 2" x 8")	0.012	$0.16	$0.53	$0.69
Soffit Nailer Outrigger ( 2" x 4", 24" OC)	0.006	$0.09	$0.25	$0.34
Sheathing ( 1/2" Exterior Plywood CDX)	0.018	$0.82	$0.79	$1.61
Furring Strips ( 1" x 3", 16" OC)	0.023	$0.25	$1.00	$1.25
TOTAL	0.123	$3.48	$5.36	$8.84

Gambrel Roof:

Reserved.

Mansard Roof:

Reserved.

Shed/Flat Roof:

Reserved.

Gable Dormer:

Reserved.

Shed Dormer:

Reserved.

Partition:

Generally, partition-framing systems include studs, plates and cross bracing.

Partitions can be constructed using #2 or better wood pine 2” x 4” or 2” x 6” studs placed at 12”, 16”, 24” or 32” OC. The most common exterior wall systems use 2” x 4” or 2” x 6” wood studs placed at 16” or 24” OC. Metal load bearing and non-load bearing studs can also be used. Metal load bearing studs are either 20 or 16 gauge galvanized steel studs placed at 24” OC. Metal non-load bearing studs are either 25 or 20 gauge galvanized steel studs placed at 24” OC. Both metal load bearing and non-load bearing studs come in 2 ½”, 3 5/8”, 4” or 6” widths. Plates are constructed using #2 or better wood pine 2” x 4”, 2” x 6” or 2” x 8” studs. Top plates doubled using two studs. A single stud is used for the bottom plate. Let-in cross bracing can be accomplished using 1” x 6” boards, “T” shape steel brackets, or steel straps placed at 12”, 16”, 24” or 32” OC.

**Partitions**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
2" x 4" Studs, 16" OC	0.015	$0.41	$0.63	$1.04
Plates, 2" x 4", double top, single bottom	0.005	$0.15	$0.24	$0.39
Cross Bracing, let-in, 1" x 6"	0.004	$0.06	$0.19	$0.25
TOTAL	0.024	$0.62	$1.06	$1.68
2" x 4" Studs, 24" OC	0.012	$0.33	$0.50	$0.83
Plates, 2" x 4", double top, single bottom	0.005	$0.15	$0.24	$0.39
Corner Bracing, let-in, 1" x 6"	0.003	$0.06	$0.12	$0.18
TOTAL	0.020	$0.54	$0.86	$1.40
2" x 6" Studs, 16" OC	0.016	$0.63	$0.70	$1.33
Plates, 2" x 6", double top, single bottom	0.006	$0.24	$0.26	$0.50
Cross Bracing, let-in, 1" x 6"	0.004	$0.06	$0.19	$0.25
TOTAL	0.026	$0.93	$1.15	$2.08
2" x 6" Studs, 24" OC	0.013	$0.50	$0.56	$1.06
Plates, 2" x 6", double top, single bottom	0.006	$0.24	$0.26	$0.50
Cross Bracing, let-in, 1" x 6"	0.003	$0.06	$0.12	$0.18
TOTAL	0.022	$0.80	$0.94	$1.74

Additional costs are added to the total costs of the wall for each window and door opening will be discussed later. However, do not subtract the area of the openings.

**Headers**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Headers, 2" x 6", Double, 2' Long	0.178	$2.52	$7.75	$10.27
Headers, 2" x 6", Double, 3' Long	0.267	$3.78	$11.65	$15.43
Headers, 2" x 6", Double, 4' Long	0.356	$5.05	$15.50	$20.55
Headers, 2" x 6", Double, 5' Long	0.444	$6.30	$19.40	$25.70
Headers, 2" x 8", Double, 4' Long	0.376	$7.35	$16.40	$23.75
Headers, 2" x 8", Double, 5' Long	0.471	$9.20	$20.50	$29.70
Headers, 2" x 8", Double, 6' Long	0.565	$11.05	$24.50	$35.55
Headers, 2" x 8", Double, 8' Long	0.753	$14.70	$33.00	$47.70
Headers, 2" x 10", Double, 4' Long	0.400	$10.50	$17.45	$27.95
Headers, 2" x 10", Double, 6' Long	0.600	$15.70	$26.00	$41.70
Headers, 2" x 10", Double, 8' Long	0.800	$21.00	$35.00	$56.00
Headers, 2" x 10", Double, 10' Long	1.000	$26.00	$43.50	$69.50
Headers, 2" x 12", Double, 8' Long	0.853	$25.00	$37.50	$62.50
Headers, 2" x 12", Double, 12' Long	1.280	$37.50	$56.00	$93.50

Division 4 - Exterior Walls

Block Masonry Wall:

Block wall systems are constructed using concrete blocks, masonry reinforcements, masonry insulation, stucco and masonry paint. The costs in this system are based on square foot of the wall. Do not subtract for window or door openings.

**Block Masonry Wall**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Concrete Block (6" x 8" x 16")	0.100	$1.96	$3.99	$5.95
Masonry Reinforcing Strips (Every Other Course)	0.002	$0.14	$0.08	$0.22
Furring (1" x 3", 16" OC)	0.016	$0.25	$0.70	$0.95
Masonry Insulation (Poured Vermiculite)	0.013	$0.62	$0.58	$1.20
Stucco (2 Coats)	0.069	$0.20	$2.73	$2.93
Masonry Paint (2 Coats)	0.016	$0.20	$0.61	$0.81
TOTAL	0.216	$3.37	$8.69	$12.06
Concrete Block (8" x 8" x 16")	0.107	$2.14	$4.26	$6.40
Masonry Reinforcing Strips (Every Other Course)	0.002	$0.14	$0.08	$0.22
Furring (1" x 3", 16" OC)	0.016	$0.25	$0.70	$0.95
Masonry Insulation (Poured Vermiculite)	0.018	$0.82	$0.77	$1.59
Stucco (2 Coats)	0.069	$0.20	$2.73	$2.93
Masonry Paint (2 Coats)	0.016	$0.20	$0.61	$0.81
TOTAL	0.228	$3.75	$9.15	$12.90
Concrete Block (12" x 8" x 16")	0.141	$3.18	$5.50	$8.68
Masonry Reinforcing Strips (Every Other Course)	0.003	$0.16	$0.11	$0.27
Furring (1" x 3", 16" OC)	0.016	$0.25	$0.70	$0.95
Masonry Insulation (Poured Vermiculite)	0.026	$1.22	$1.13	$2.35
Stucco (2 Coats)	0.069	$0.20	$2.73	$2.93
Masonry Paint (2 Coats)	0.016	$0.20	$0.61	$0.81
TOTAL	0.271	$5.21	$10.78	$15.99

Brick/Stone Veneer:

The most common brick or stone veneer systems are constructed using brick, wall ties, building paper and painted pine trim. The costs in this system are based on a square foot of wall area. Do not subtract area for window and door openings.

**Brick/Stone Veneer**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Brick (Select Common Running Bond)	0.174	$4.24	$6.95	$11.19
Wall Ties ( 7/8" x 7", 22 Gauge)	0.008	$0.07	$0.34	$0.41
Building Paper (Spunbonded Polypropylene)	0.002	$0.15	$0.10	$0.25
Trim (Pine Painted)	0.004	$0.09	$0.18	$0.27
TOTAL	0.188	$4.55	$7.57	$12.12
Brick (Select Common Red Faced Running Bond)	0.182	$4.24	$7.25	$11.49
Wall Ties ( 7/8" x 7", 22 Gauge)	0.008	$0.07	$0.34	$0.41
Building Paper (Spunbonded Polypropylene)	0.002	$0.15	$0.10	$0.25
Trim (Pine Painted)	0.004	$0.09	$0.18	$0.27
TOTAL	0.196	$4.55	$7.87	$12.42
Brick (Buff or Gray)	0.182	$4.48	$7.25	$11.73
Wall Ties ( 7/8" x 7", 22 Gauge)	0.008	$0.07	$0.34	$0.41
Building Paper (Spunbonded Polypropylene)	0.002	$0.15	$0.10	$0.25
Trim (Pine Painted)	0.004	$0.09	$0.18	$0.27
TOTAL	0.196	$4.79	$7.87	$12.66
Field Stone Veneer	0.223	$6.20	$8.91	$15.11
Wall Ties ( 7/8" x 7", 22 Gauge)	0.008	$0.07	$0.34	$0.41
Building Paper (Spunbonded Polypropylene)	0.002	$0.15	$0.10	$0.25
Trim (Pine Painted)	0.004	$0.09	$0.18	$0.27
TOTAL	0.237	$6.51	$9.53	$16.04

Wood Siding:

Reserved.

Shingle Siding:

Reserved.

Metal & Plastic Siding:

Reserved.

Insulation:

Reserved.

Double Hung Window:

Reserved.

Casement Window:

Reserved.

Awning Window:

Reserved.

Sliding Window:

Reserved.

Bow/Bay Window:

Reserved.

Fixed Window:

Reserved.

Entrance Door:

Reserved.

Sliding Door:

Reserved.

Residential Overhead Door:

Reserved.

Aluminum Window:

Reserved.

Storm Door & Window:

Reserved.

Shutters/Blinds:

Reserved.

Division 5 - Roofing

Gable End Roofing:

The more common gable end roofing systems are constructed using asphalt or cedar wood shingles, drip edge, building paper, ridge shingles, soffit and fascia, rake trim, gutter and downspouts. The prices in these systems are based on a square foot of plan area. All quantities have been adjusted accordingly.

**Gable End Roofing**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Shingles ( Inorganic Class A, 210-235 lb/sq, 4/12 Pitch)	0.017	$0.55	$0.70	$1.25
Drip Edge (Metal 5" Wide)	0.003	$0.07	$0.13	$0.20
Building Paper (#15 Felt)	0.002	$0.06	$0.07	$0.13
Ridge Shingles (Asphalt)	0.001	$0.07	$0.04	$0.11
Soffit & Fascia (White Painted Aluminum, 1' Overhang)	0.012	$0.26	$0.53	$0.79
Rake Rim ( 1" x 6")	0.002	$0.05	$0.07	$0.12
Rake Trim (Prime and Paint)	0.002	$0.01	$0.07	$0.08
Gutter (Seamless Aluminum Painted)	0.006	$0.17	$0.27	$0.44
Downspouts (Aluminum Painted)	0.002	$0.06	$0.08	$0.14
TOTAL	0.047	$1.30	$1.96	$3.26
Shingles (18" Wood, Cedar No. 1 Perfections, 4/12 Pitch)	0.035	$2.21	$1.52	$3.73
Drip Edge (Metal 5" Wide)	0.003	$0.07	$0.13	$0.20
Building Paper (#15 Felt)	0.002	$0.06	$0.07	$0.13
Ridge Shingles (Asphalt)	0.001	$0.14	$0.05	$0.19
Soffit & Fascia (White Painted Aluminum, 1' Overhang)	0.012	$0.26	$0.53	$0.79
Rake Rim ( 1" x 6")	0.002	$0.05	$0.07	$0.12
Rake Trim (Prime and Paint)	0.002	$0.01	$0.07	$0.08
Gutter (Seamless Aluminum Painted)	0.006	$0.17	$0.27	$0.44
Downspouts (Aluminum Painted)	0.002	$0.06	$0.08	$0.14
TOTAL	0.065	$3.03	$2.79	$5.82

Hip Roof Roofing:

**Hip Roof Roofing**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Asphalt Shingles (Inorganic Class A, 210-235 lb/sq, 4/12 Pitch)	0.023	$0.74	$0.94	$1.68
Drip Edge (Metal 5" Wide)	0.002	$0.06	$0.11	$0.17
Building Paper (#15 Felt)	0.002	$0.08	$0.10	$0.18
Ridge Shingles (Asphalt)	0.002	$0.12	$0.07	$0.19
Soffit & Fascia (White Painted Aluminum, 1' Overhang)	0.017	$0.37	$0.76	$1.13
Gutter (Seamless Aluminum Painted)	0.008	$0.24	$0.39	$0.63
Downspouts (Aluminum Painted)	0.002	$0.06	$0.08	$0.14
TOTAL	0.056	$1.67	$2.45	$4.12
Wood Shingles (18" Cedar No.1 Perfections, 5" Exp, 4/12 Pitch)	0.047	$2.94	$2.03	$4.97
Drip Edge (Metal 5" Wide)	0.002	$0.06	$0.11	$0.17
Building Paper (#15 Felt)	0.002	$0.08	$0.10	$0.18
Ridge Shingles (Asphalt)	0.002	$0.25	$0.09	$0.34
Soffit & Fascia (White Painted Aluminum, 1' Overhang)	0.017	$0.37	$0.76	$1.13
Gutter (Seamless Aluminum Painted)	0.008	$0.24	$0.39	$0.63
Downspouts (Aluminum Painted)	0.002	$0.06	$0.08	$0.14
TOTAL	0.080	$4.00	$3.56	$7.56

Gambrel Roofing:

Reserved.

Mansard Roofing:

Reserved.

Shed Roofing:

Reserved.

Gable Dormer Roofing:

Reserved.

Shed Dormer Roofing:

Reserved.

Skylight/Skywindow:

Reserved.

Built-up Roofing:

Reserved.

Division 6 - Interiors

Drywall & Thincoat Wall:

The most common drywall and thincoat wall systems involve gypsum wallboard, taping joints and corners, painting and baseboard trim. The costs in this system are based on a square foot of wall. Do not deduct for openings.

**Drywall & Thincoat Wall**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Gypsum Wallboard ( 1/2" Thick, Standard)	0.008	$0.35	$0.35	$0.70
Finish (Taped & Finished Joints)	0.008	$0.04	$0.35	$0.39
Corners (Taped & Finished, 32 L.F. per 12' x 12' Room)	0.002	$0.01	$0.07	$0.08
Painting (Primer & 2 Coats)	0.011	$0.19	$0.40	$0.59
Paint Trim (To 6" Wide Primer & 1 Coat Enamel)	0.001	$0.01	$0.05	$0.06
Trim (Baseboard)	0.005	$0.33	$0.22	$0.55
TOTAL	0.035	$0.93	$1.44	$2.37
Gypsum Wallboard ( 1/2" Thick, Thincoat Backer)	0.008	$0.35	$0.35	$0.70
Thincoat Plaster	0.011	$0.09	$0.44	$0.53
Corners (Taped & Finished, 32 L.F. per 12' x 12' Room)	0.002	$0.01	$0.07	$0.08
Painting (Primer & 2 Coats)	0.011	$0.19	$0.40	$0.59
Paint Trim (To 6" Wide Primer & 1 Coat Enamel)	0.001	$0.01	$0.05	$0.06
Trim (Baseboard)	0.005	$0.33	$0.22	$0.55
TOTAL	0.038	$0.98	$1.53	$2.51
Gypsum Wallboard ( 5/8" Thick, Standard)	0.008	$0.43	$0.35	$0.78
Finish (Taped & Finished Joints)	0.008	$0.04	$0.35	$0.39
Corners (Taped & Finished, 32 L.F. per 12' x 12' Room)	0.002	$0.01	$0.07	$0.08
Painting (Primer & 2 Coats)	0.011	$0.19	$0.40	$0.59
Paint Trim (To 6" Wide Primer & 1 Coat Enamel)	0.005	$0.33	$0.22	$0.55
Trim (Baseboard)	0.001	$0.01	$0.05	$0.06
TOTAL	0.035	$1.01	$1.44	$2.45

Drywall & Thincoat Ceiling:

The most common drywall and thincoat ceiling systems involve gypsum wallboard, taping joints and corners, painting and baseboard trim. The costs in this system are based on a square foot of ceiling.

**Drywall & Thincoat Ceiling**
System Description	Labor Hours	Cost Per Square Foot Materials	Cost Per Square Foot Installation	Total
Gypsum Wallboard ( 1/2" Thick, Standard)	0.008	$0.35	$0.35	$0.70
Finish (Taped & Finished)	0.008	$0.04	$0.35	$0.39
Corners (Taped & Finished, 12' x 12' Room)	0.006	$0.03	$0.24	$0.27
Painting (Primer & 2 Coats)	0.011	$0.19	$0.40	$0.59
TOTAL	0.033	$0.61	$1.34	$1.95
Gypsum Wallboard ( 1/2" Thick, Thincoat Backer)	0.008	$0.35	$0.35	$0.70
Thincoat Plaster	0.011	$0.09	$0.44	$0.53
Corners (Taped & Finished, 12' x 12' Room)	0.006	$0.03	$0.24	$0.27
Painting (Primer & 2 Coats)	0.011	$0.19	$0.40	$0.59
TOTAL	0.036	$0.66	$1.43	$2.09
Gypsum Wallboard ( 5/8" Thick, Water Resistant)	0.008	$0.43	$0.35	$0.78
Finish (Taped & Finished)	0.008	$0.04	$0.35	$0.39
Corners (Taped & Finished, 12' x 12' Room)	0.006	$0.03	$0.24	$0.27
Painting (Primer & 2 Coats)	0.011	$0.19	$0.40	$0.59
TOTAL	0.033	$0.69	$1.34	$2.03
Gypsum Wallboard ( 5/8" Thick, Standard)	0.008	$0.43	$0.35	$0.78
Finish (Taped & Finished)	0.008	$0.04	$0.35	$0.39
Corners (Taped & Finished, 32 L.F. per 12' x 12' Room)	0.006	$0.03	$0.24	$0.27
Painting (Primer & 2 Coats)	0.011	$0.19	$0.40	$0.59
TOTAL	0.033	$0.69	$1.34	$2.03

Plaster & Stucco Wall:

Reserved.

Plaster & Stucco Ceiling:

Reserved.

Suspended Ceiling:

Reserved.

Interior Door:

Reserved.

Closet Door:

Reserved.

Carpet:

Reserved.

Flooring:

Reserved.

Stairways:

Reserved.

Division 7 - Specialties

Kitchen:

Reserved.

Appliances:

Reserved.

Bath Accessories:

Reserved.

Masonry Fireplace:

Reserved.

Prefabricated Fireplace:

Reserved.

Greenhouse:

Reserved.

Swimming Pool:

Reserved.

Wood Deck:

Reserved.

Division 8 - Mechanical

Two Fixture Lavatory:

A common two-fixture lavatory system includes a water closet and lavatory that is either installed on a vanity or is wall-hung with plumbing in 2 walls (opposite from each other). The costs in this system are on a cost each basis. All necessary piping is included.

**Two Fixture Lavatory**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent (2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste (4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply (1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory (20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Rough-In Vent (1 1/2" Diameter Drain Waste Vent Piping)	0.901	$24.00	$39.40	$63.40
Rough-In Waste (2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Supply (1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Waste (4" Diameter Drain Waste Vent Piping)	1.931	$74.55	$84.35	$158.90
Vent (2" Diameter Drain Waste Vent Piping)	2.866	$74.40	$125.40	$199.80
Vanity Base Cabinet (2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$89.45	$31.11	$120.56
TOTAL	18.236	$1,133.71	$809.31	$1,943.02
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron, Wall Hung, White)	2.000	$305.00	$87.50	$392.50
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.901	$24.00	$39.40	$63.40
Rough-In Waste ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Waste ( 4" Diameter Drain Waste Vent Piping)	1.931	$74.55	$84.35	$158.90
Vent ( 2" Diameter Drain Waste Vent Piping)	2.866	$74.40	$125.40	$199.80
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	17.167	$914.26	$768.70	$1,682.96

Three Fixture Bathroom:

A common three-fixture lavatory system includes a water closet, bathtub and/or shower and lavatory that is installed on either a vanity or is wall-hung with plumbing in either 1 or 2 walls. The costs in this system are on a cost each basis. All necessary piping is included.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 1 Wall
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Waste ( 4" Diameter Drain Waste Vent Piping)	1.655	$63.90	$72.30	$136.20
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$70.76	$31.11	$101.87
TOTAL	22.586	$2,035.62	$1,007.11	$3,042.73
Lavatory Wall Hung Plumbing in 1 Wall
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Supply Piping)	0.988	$37.60	$48.00	$85.60
Waste ( 4" Diameter Drain Waste Vent Piping)	1.655	$63.90	$72.30	$136.20
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	21.517	$1,834.86	$966.50	$2,801.36

The costs below are for a three-fixture bathroom system where the water closet and lavatory are constructed on one wall and the bathtub is constructed on another wall.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	1.975	$75.20	$96.00	$171.20
Waste ( 4" Diameter Drain Waste Vent Piping)	2.483	$95.85	$108.45	$204.30
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$70.76	$31.11	$101.87
TOTAL	24.401	$2,105.17	$1,091.26	$3,196.43
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	1.482	$127.00	$72.00	$199.00
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	1.975	$75.20	$96.00	$171.20
Waste ( 4" Diameter Drain Waste Vent Piping)	2.483	$95.85	$108.45	$204.30
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	24.221	$1,980.61	$1,093.85	$3,074.46

The costs below are for a three-fixture bathroom system where the water closet and bathtub are constructed on one wall and the lavatory is constructed on another wall.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Waste ( 4" Diameter Drain Waste Vent Piping)	3.310	$127.80	$144.60	$272.40
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$70.76	$31.11	$101.87
TOTAL	26.414	$2,182.24	$1,185.01	$3,367.25
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Waste ( 4" Diameter Drain Waste Vent Piping)	3.310	$127.80	$144.60	$272.40
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	25.345	$1,981.48	$1,144.40	$3,125.88

The costs below are for a three-fixture bathroom system where the water closet and a corner bathtub are constructed on one wall and the lavatory is constructed on another wall.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$1,825.00	$159.00	$1,984.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Waste ( 4" Diameter Drain Waste Vent Piping)	3.310	$127.80	$144.60	$272.40
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$89.45	$31.11	$120.56
TOTAL	26.414	$3,195.93	$1,185.01	$4,380.94
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Bathtub (P.E. Cast Iron, 5' Long with Accessories, White)	3.636	$1,825.00	$159.00	$1,984.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Waste ( 4" Diameter Drain Waste Vent Piping)	3.310	$127.80	$144.60	$272.40
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	25.345	$2,976.48	$1,144.40	$4,120.88

The costs below are for a three-fixture bathroom system where the water closet and shower are constructed on one wall and the lavatory is constructed on another wall. The fixtures are on opposite walls.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Shower (Steel Enameled, Stone Base, Corner, White)	3.200	$380.00	$140.00	$520.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.225	$6.00	$9.85	$15.85
Rough-In Waste ( 2" Diameter Drain Waste Vent Piping)	1.433	$37.20	$62.70	$99.90
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	1.580	$60.16	$76.80	$136.96
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	4.148	$157.92	$201.60	$359.52
Waste ( 4" Diameter Drain Waste Vent Piping)	2.759	$106.50	$120.50	$227.00
Vent ( 2" Diameter Drain Waste Vent Piping)	2.250	$84.15	$98.55	$182.70
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$73.43	$31.11	$104.54
TOTAL	30.326	$2,107.27	$1,372.66	$3,479.93
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Shower (Steel Enameled, Stone Base, Corner, White)	3.200	$380.00	$140.00	$520.00
Shower Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.225	$6.00	$9.85	$15.85
Rough-In Waste ( 2" Diameter Drain Waste Vent Piping)	1.433	$37.20	$62.70	$99.90
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	1.580	$60.16	$76.80	$136.96
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	4.148	$157.92	$201.60	$359.52
Waste ( 4" Diameter Drain Waste Vent Piping)	2.759	$106.50	$120.50	$227.00
Vent ( 2" Diameter Drain Waste Vent Piping)	2.250	$84.15	$98.55	$182.70
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	29.257	$1,903.84	$1,332.05	$3,235.89

The costs below are for a three-fixture bathroom system where the water closet and lavatory are constructed on adjacent walls and the lavatory is constructed on the corner of the adjacent walls.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Cost Each	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Shower (Steel Enameled, Stone Base, Corner, White)	3.200	$380.00	$140.00	$520.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.225	$6.00	$9.85	$15.85
Rough-In Waste ( 2" Diameter Drain Waste Vent Piping)	1.433	$37.20	$62.70	$99.90
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	1.580	$60.16	$76.80	$136.96
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	3.556	$135.36	$172.80	$308.16
Waste ( 4" Diameter Drain Waste Vent Piping)	1.931	$74.55	$84.35	$158.90
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$70.76	$31.11	$101.87
TOTAL	28.156	$2,022.04	$1,274.86	$3,296.90
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( Wall Hung 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	1.803	$48.00	$78.80	$126.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Shower (Steel Enameled, Stone Base, Corner, White)	3.200	$380.00	$140.00	$520.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.225	$6.00	$9.85	$15.85
Rough-In Waste ( 2" Diameter Drain Waste Vent Piping)	1.433	$37.20	$62.70	$99.90
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	1.580	$60.16	$76.80	$136.96
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	3.556	$135.36	$172.80	$308.16
Waste ( 4" Diameter Drain Waste Vent Piping)	1.931	$74.55	$84.35	$158.90
Vent ( 2" Diameter Drain Waste Vent Piping)	1.500	$56.10	$65.70	$121.80
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	27.087	$1,821.28	$1,234.25	$3,055.53

Four Fixture Bathroom:

The costs below are for a four-fixture bathroom system where the water closet and lavatory are constructed on one wall and the bathtub and shower are constructed on the opposite wall.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Shower (Steel Enameled, Stone Base, Corner, White)	3.333	$845.00	$146.00	$991.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	4.507	$120.00	$197.00	$317.00
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Bathtub (P.E. Cast Iron, 5' Long with Fittings, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	4.148	$157.92	$201.60	$359.52
Waste ( 4" Diameter Drain Waste Vent Piping)	2.759	$106.50	$120.50	$227.00
Vent ( 2" Diameter Drain Waste Vent Piping)	3.250	$121.55	$142.35	$263.90
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$70.76	$31.11	$101.87
TOTAL	39.143	$3,608.71	$1,768.86	$5,377.57
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( Wall Hung 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Shower (Steel Enameled, Stone Base, Corner, White)	3.333	$845.00	$146.00	$991.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	4.507	$120.00	$197.00	$317.00
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Bathtub (P.E. Cast Iron, 5' Long with Fittings, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	4.148	$157.92	$201.60	$359.52
Waste ( 4" Diameter Drain Waste Vent Piping)	2.759	$106.50	$120.50	$227.00
Vent ( 2" Diameter Drain Waste Vent Piping)	3.250	$121.55	$142.35	$263.90
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	38.074	$3,407.95	$1,728.25	$5,136.20

The costs below are for a four-fixture bathroom system where the water closet and bathtub are constructed on one wall. The vanity is constructed on the opposite wall. The shower is constructed on the corner of the wall that is common with the lavatory.

**Three Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Lavatory With Vanity Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", P.E. Cast Iron White)	2.500	$242.00	$109.00	$351.00
Shower (Steel Enameled, Stone Base, Corner, White)	3.333	$845.00	$146.00	$991.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	4.507	$120.00	$197.00	$317.00
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Bathtub (P.E. Cast Iron, 5' Long with Fittings, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	4.939	$188.00	$240.00	$428.00
Waste ( 4" Diameter Drain Waste Vent Piping)	4.138	$159.75	$180.75	$340.50
Vent ( 2" Diameter Drain Waste Vent Piping)	4.500	$168.30	$197.10	$365.40
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.000	$249.00	$43.50	$292.50
Vanity Top (Plastic & Laminated, Square Edge)	0.712	$73.43	$31.11	$104.54
TOTAL	42.563	$3,741.46	$1,922.26	$5,663.72
Lavatory Wall Hung Plumbing in 2 Walls
Water Closet (Floor Mounted, 2 Piece, Close Coupled, White)	3.019	$201.00	$132.00	$333.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( Wall Hung 20" x 18", P.E. Cast Iron White)	2.000	$305.00	$87.50	$392.50
Shower (Steel Enameled, Stone Base, Corner, White)	3.333	$845.00	$146.00	$991.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	4.507	$120.00	$197.00	$317.00
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	3.161	$120.32	$153.60	$273.92
Bathtub (P.E. Cast Iron, 5' Long with Fittings, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	4.939	$188.00	$240.00	$428.00
Waste ( 4" Diameter Drain Waste Vent Piping)	4.138	$159.75	$180.75	$340.50
Vent ( 2" Diameter Drain Waste Vent Piping)	4.500	$168.30	$197.10	$365.40
Carrier (Steel for Studs, No Arms)	1.143	$56.00	$55.50	$111.50
TOTAL	41.494	$3,538.03	$1,881.65	$5,419.68

Five Fixture Bathroom:

The costs below are for a five-fixture bathroom system where the water closet and lavatory are constructed on one wall, the bathtub is constructed on an adjacent wall (corner) and the shower is constructed on the corner of the wall opposite the bathtub or adjacent to the lavatory.

**Five Fixture Bathroom**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Bathroom with Shower, Bathtub, Lavatories in Vanity
Water Closet (Floor Mounted, 1 Piece Combination, White)	3.019	$810.00	$132.00	$942.00
Rough-In Vent ( 2" Diameter Drain Waste Vent Piping)	0.955	$24.80	$41.80	$66.60
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	0.828	$31.95	$36.15	$68.10
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.593	$22.56	$28.80	$51.36
Lavatory ( 20" x 18", Vitreous China Oval with Fittings, White)	5.926	$582.00	$260.00	$842.00
Shower (Steel Enameled, Stone Base, Corner, White)	3.333	$845.00	$146.00	$991.00
Shower Mixing Valve	1.333	$120.00	$65.00	$185.00
Shower Door	1.000	$225.00	$48.50	$273.50
Rough-In Waste ( 1 1/2" Diameter Drain Waste Vent Piping)	5.408	$144.00	$236.40	$380.40
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	2.963	$112.80	$144.00	$256.80
Bathtub (P.E. Cast Iron, 5' Long with Fittings, White)	3.636	$830.00	$159.00	$989.00
Rough-In Waste ( 4" Diameter Drain Waste Vent Piping)	1.103	$42.60	$48.20	$90.80
Rough-In Supply ( 1/2" Diameter Type "L" Copper Piping)	0.988	$37.60	$48.00	$85.60
Rough-In Vent ( 1 1/2" Diameter Drain Waste Vent Piping)	0.593	$50.80	$28.80	$79.60
Piping (Supply, 1/2" Diameter Type "L" Copper Piping)	4.148	$157.92	$201.60	$359.52
Waste ( 4" Diameter Drain Waste Vent Piping)	2.759	$106.50	$120.50	$227.00
Vent ( 2" Diameter Drain Waste Vent Piping)	3.250	$121.55	$142.35	$263.90
Vanity Base Cabinet ( 2 Door, 30" Wide)	1.400	$395.00	$61.00	$456.00
Vanity Top (Plastic & Laminated, Square Edge)	1.112	$110.51	$48.58	$159.09
TOTAL	44.347	$4,770.59	$1,996.68	$6,767.27

Gas Fired Heating/Cooling:

The costs in these systems are based on complete systems basis for one zone 1,200 S.F. buildings. For larger buildings use the price sheet on page 251 in Means Residential Square Foot Costs, Contractor Pricing Guide 2007.

**Gas Fired Heating/Cooling**
System Description	Labor Hours	Cost Per System Materials	Cost Per System Installation	Total
Heating Only, Gas Fired Hot Air
Furnace (Gas, Up Flow)	5.000	$745.00	$218.00	$963.00
Intermittent Pilot		$151.00		$151.00
Supply Duct (Rigid Fiberglass)	12.068	$119.68	$543.84	$663.52
Return Duct (Sheet Metal, Galvanized)	16.137	$165.90	$728.38	$894.28
Lateral Ducts (6" Flexible Fiberglass)	8.862	$401.76	$385.92	$787.68
Register Elbows	3.200	$456.00	$139.20	$595.20
Floor Registers (Enameled Steel)	3.000	$264.00	$145.20	$409.20
Floor Grille (Return Air)	0.727	$56.00	$35.20	$91.20
Thermostat	1.000	$29.50	$48.50	$78.00
Plenum	1.000	$77.00	$43.50	$120.50
TOTAL	50.994	$2,465.84	$2,287.74	$4,753.58
Heating/Cooling, Gas Fired Forced Air
Furnace (Including Plenum, Compressor, Coil)	14.720	$4,347.00	$639.40	$4,986.40
Intermittent Pilot		$151.00		$151.00
Supply Duct (Rigid Fiberglass)	12.068	$119.68	$543.84	$663.52
Return Duct (Sheet Metal, Galvanized)	16.137	$165.90	$728.38	$894.28
Lateral Ducts (6" Flexible Fiberglass)	8.862	$401.76	$385.92	$787.68
Register Elbows	3.200	$456.00	$139.20	$595.20
Floor Registers (Enameled Steel)	3.000	$264.00	$145.20	$409.20
Floor Grille (Return Air)	0.727	$56.00	$35.20	$91.20
Thermostat	1.000	$29.50	$48.50	$78.00
Refrigeration Piping ( 25 ft. Pre-charged)		$224.00		$224.00
TOTAL	59.714	$6,214.84	$2,665.64	$8,880.48

Oil Fired Heating/Cooling:

Reserved.

Hot Water Heating:

Reserved.

Rooftop Heating/Cooling:

Reserved.

Division 9 - Electrical

Electric Service:

A common electric service system includes a panel board (including breakers), ground cable with rod and clamp, meter socket, service entrance cable and weather cap. The more common systems are for a 100, 200 and 400 AMP service.

**Electric Service**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
100 AMP Service
Weather Cap	0.667	$ 13.40	$ 32.00	$ 45.40
Service Entrance Cable	0.762	$ 59.00	$ 36.50	$ 95.50
Meter Socket	2.500	$ 41.00	$ 120.00	$ 161.00
Ground Rod with Clamp	1.455	$ 15.45	$ 69.50	$ 84.95
Ground Cable	0.250	$ 9.65	$ 12.00	$ 21.65
Panel Board (12 Circuit)	6.667	$ 249.00	$ 320.00	$ 569.00
TOTAL	12.301	$ 387.50	$ 590.00	$ 977.50
200 AMP Service
Weather Cap	1.000	$ 37.00	$ 48.00	$ 85.00
Service Entrance Cable	1.143	$ 69.00	$ 54.50	$ 123.50
Meter Socket	4.211	$ 61.50	$ 202.00	$ 263.50
Ground Rod with Clamp	1.818	$ 35.50	$ 87.00	$ 122.50
Ground Cable	0.500	$ 19.30	$ 24.00	$ 43.30
3/4" EMT	0.308	$ 5.45	$ 14.75	$ 20.20
Panel Board (24 Circuit)	12.308	$ 570.00	$ 490.00	$ 1,060.00
TOTAL	21.288	$ 797.75	$ 920.25	$ 1,633.00
400 AMP Service
Weather Cap	2.963	$ 395.00	$ 142.00	$ 537.00
Service Entrance Cable	5.760	$ 824.40	$ 275.40	$ 1,099.80
Meter Socket	4.211	$ 61.50	$ 202.00	$ 263.50
Ground Rod with Clamp	2.000	$ 95.50	$ 96.00	$ 191.50
3/4" Greenfield	0.485	$ 58.60	$ 23.20	$ 81.80
Current Transformer Cabinet	1.000	$ 11.20	$ 48.00	$ 59.20
Ground Cable	6.154	$ 193.00	$ 295.00	$ 488.00
Panel Board (42 Circuit)	33.333	$ 2,925.00	$ 1,600.00	$ 4,525.00
TOTAL	55.906	$ 4,564.20	$ 2,681.60	$ 5,609.00

Electric Heating:

Reserved.

**Wiring Devices:**
System Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Air Conditioning Receptacles Using Non-metallic Sheathed Cable	0.800	$25.50	$38.50	$64.00
Using BX Cable	0.964	$36.50	$46.00	$82.50
Using EMT Conduit	1.194	$48.00	$57.00	$105.00
Disposal Wiring Using Non-metallic Sheathed Cable	0.889	$21.50	$42.50	$64.00
Using BX Cable	1.067	$31.00	$51.00	$82.00
Using EMT Conduit	1.333	$45.00	$64.00	$109.00
Dryer Circuit Using Non-metallic Sheathed Cable	1.455	$60.00	$69.50	$129.50
Using BX Cable	1.739	$57.00	$83.50	$140.50
Using EMT Conduit	2.162	$63.00	$104.00	$167.00
Duplex Receptacles Using Non-metallic Sheathed Cable	0.615	$25.50	$29.50	$55.00
Using BX Cable	0.741	$36.50	$35.50	$72.00
Using EMT Conduit	0.920	$48.00	$44.00	$92.00
Exhaust Fan Wiring Using Non-metallic Sheathed Cable	0.800	$23.00	$38.50	$61.50
Using BX Cable	0.964	$34.50	$46.00	$80.50
Using EMT Conduit	1.194	$45.50	$57.00	$102.50
Furnace Circuit & Switch Using Non-metallic Sheathed Cable	1.333	$26.50	$64.00	$90.50
Using BX Cable	1.600	$42.00	$76.50	$118.50
Using EMT Conduit	2.000	$48.50	$96.00	$144.50
Ground Fault Using Non-metallic Sheathed Cable	1.000	$56.00	$48.00	$104.00
Using BX Cable	1.212	$64.50	$58.00	$122.50
Using EMT Conduit	1.481	$84.00	$71.00	$155.00
Heater Circuits Using Non-metallic Sheathed Cable	1.000	$29.50	$48.00	$77.50
Using BX Cable	1.212	$34.50	$58.00	$92.50
Using EMT Conduit	1.481	$45.00	$71.00	$116.00
Lighting Wiring Using Non-metallic Sheathed Cable	0.500	$30.00	$24.00	$54.00
Using BX Cable	0.602	$35.50	$29.00	$64.50
Using EMT Conduit	0.748	$43.50	$36.00	$79.50
Range Circuits Using Non-metallic Sheathed Cable	2.000	$103.00	$96.00	$199.00
Using BX Cable	2.424	$137.00	$116.00	$253.00
Using EMT Conduit	2.963	$102.00	$142.00	$244.00
Switches (Single Pole) Using Non-metallic Sheathed Cable	0.500	$23.00	$24.00	$47.00
Using BX Cable	0.602	$34.50	$29.00	$63.50
Using EMT Conduit	0.748	$45.50	$36.00	$81.50
Switches ( 3-Way) Using Non-metallic Sheathed Cable	0.667	$31.00	$32.00	$63.00
Using BX Cable	0.800	$38.00	$38.50	$76.50
Using EMT Conduit	1.333	$56.00	$64.00	$120.00
Water Heater Using Non-metallic Sheathed Cable	1.600	$36.50	$76.50	$113.00
Using BX Cable	1.905	$53.00	$91.00	$144.00
Using EMT Conduit	2.353	$50.50	$113.00	$163.50
Weatherproof Receptacle Using Non-metallic Sheathed Cable	1.333	$141.00	$64.00	$205.00
Using BX Cable	1.600	$146.00	$76.50	$222.50
Using EMT Conduit	2.000	$158.00	$96.00	$254.00

**Light Fixtures:**
Description	Labor Hours	Cost Each Materials	Cost Each Installation	Total
Fluorescent Strip, 4' Long, 1 Light, Average	0.941	$32.50	$45.00	$77.50
Deluxe	1.129	$39.00	$54.00	$93.00
2 Light, Average	1.000	$35.00	$48.00	$83.00
Deluxe	1.200	$42.00	$57.50	$99.50
8' Long, 1 Light, Average	1.194	$48.50	$57.00	$105.50
Deluxe	1.433	$58.00	$68.50	$126.50
2 Light, Average	1.290	$58.50	$62.00	$120.50
Deluxe	1.548	$70.00	$74.50	$144.50
Surface Mounted, 4' x 1', Economy	0.914	$65.00	$43.50	$108.50
Average	1.143	$81.00	$54.50	$135.50
Deluxe	1.371	$97.00	$65.50	$162.50
4' x 2', Economy	1.208	$82.50	$58.00	$140.50
Average	1.509	$103.00	$72.50	$175.50
Deluxe	1.811	$124.00	$87.00	$211.00
Recessed, 4' x 1', 2 Lamps, Economy	1.123	$44.50	$53.50	$98.00
Average	1.404	$55.50	$67.00	$122.50
Deluxe	1.684	$66.50	$80.50	$147.00
4' x 2', 4 Lamps, Economy	1.362	$53.50	$65.00	$118.50
Average	1.702	$67.00	$81.50	$148.50
Deluxe	2.043	$80.50	$98.00	$178.50
Incandescent, Exterior, 150W, Single Spot	0.500	$21.50	$24.00	$45.50
Double Spot	1.167	$81.00	$56.00	$137.00
Recessed, 100W, Economy	0.800	$55.00	$38.50	$93.50
Average	1.000	$69.00	$48.00	$117.00
Deluxe	1.200	$83.00	$57.50	$140.50
150W, Economy	0.800	$81.50	$38.50	$120.00
Average	1.000	$102.00	$48.00	$150.00
Deluxe	1.200	$122.00	$57.50	$179.50
Surfaced Mounted, 60W, Economy	0.800	$44.00	$38.50	$82.50
Average	1.000	$49.00	$48.00	$97.00
Deluxe	1.194	$66.00	$57.00	$123.00
Metal Halide, Recessed 2' x 2', 250W	2.500	$335.00	$120.00	$455.00
2' x 2', 400W	2.759	$375.00	$132.00	$507.00
Surfaced Mounted, 2' x 2', 250W	2.963	$340.00	$142.00	$482.00
2' x 2', 400W	3.333	$400.00	$160.00	$560.00
High Bay, Single Unit, 400W	3.478	$405.00	$167.00	$572.00
Twin Unit, 400W	5.000	$810.00	$240.00	$1,050.00

Division 10 - Installing Contractor's Overhead & Profit

Below are the average installing contractor's percentage markups applied to base labor rated to arrive at typical billing rates.

Column A:

Labor rates are based on average open shop wages for 7 major U.S. regions. Base rates, including fringe benefits, are listed hourly and daily. These figures are the sum of the wage rated and employer-paid fringe benefits such as vacation pay and employer-paid health costs.

Column B:

Workers' Compensation rates are the national average of state rates established for each trade.

Column C:

Average fixed overhead figures for all trades. Included are Federal and State Unemployment costs set at 6.2%; Social Security Taxes (FICA) set at 7.65%; Builder's Risk Insurance costs set at 0.44%; and Public Liability costs set at 2.02%. All the percentages, except those for Social Security Taxes, vary from state to state as well as from company to company.

Column D and E:

Percentages are based on the presumption that the installing contractor has annual billing of $2,000,000 and up. Overhead percentages may increase with smaller annual billing. The overhead percentages for any given contractor may vary greatly and depend on a number of factors such as the contractor's annual volume, engineering and logistical support costs, and staff requirements. The figures for overhead and profit will vary depending on the type of job, the job location, and the prevailing economic conditions. All factors should be examined very carefully for each job.

Column F:

Lists the total of Columns B, C, D and E.

Column G:

Column A (hourly base labor rate) multiplied by the percentage in

Column F:

(O&P percentage).

Column H:

The total of Column A (hourly base labor rate) plus Column G (Total O&P).

Column I:

Column H multiplied by eight hours.

To adjust these costs to a specific location, simply multiply the cost by the factor for that city. State and postal zip code numbers arrange the data alphabetically. For a city not listed, use the factor for a nearby city with similar economic characteristics. Refer to Location Factors section of this chapter.

**Construction Trade Worker Classification Titles:**
Number	Trade Construction Worker Classification Titles
1	Asbestos/Insulation/Pipe Coverers
2	Boilermakers
3	Bricklayers
4	Bricklayer Helpers
5	Carpenters
6	Cement Finishers
7	Common Laborers
8	Electricians
9	Elevator Constructors
10	Equipment Operators Crane or Shovel
11	Equipment Operators Medium Equipment
12	Equipment Operators Light Equipment
13	Equipment Operators Oilers
14	Equipment Operators Master Mechanic
15	Foreman Inside
16	Foreman Outside
17	Glazers
18	Helpers
19	Lathers
20	Marble Setters
21	Millwrights
22	Mosaic & Terrazzo Workers
23	Painters Ordinary
24	Painters Structural Steel
25	Paper Hangers
26	Pile Drivers
27	Plasterers
28	Plasterer Helpers
29	Plumbers
30	Rodmen Reinforcing
31	Roofers Composition
32	Roofers Tile & Slate
33	Roofers Helpers Composition
34	Sheet Metal Workers
35	Skilled Workers
36	Sprinkler Installers
37	Steamfitters or Pipefitters
38	Stone Masons
39	Structural Steel Workers
40	Tile Layers
41	Tile Layers Helpers
42	Truck Drivers Light
43	Truck Drivers Heavy
44	Welders Structural Steel
45	Wrecking (Not Included In Averages)

**Installing Contractor's Overhead and Profit**
#	A Hourly Base Rate Incl. Fringes	A Daily Base Rate Incl. Fringes	B Workers' Comp. Ins.	C Average Fixed Overhead	D Overhead	E Profit	F Total Overhead & Profit %	G Total Overhead & Profit Amount	H Hourly Rates With Overhead & Profit	I Daily Rates With Overhead & Profit
1	$27.40	$219.20	15.8%	16.3%	30.0%	10.0%	72.1%	$19.75	$47.15	$377.20
2	$31.10	$248.80	12.7%	16.3%	30.0%	10.0%	69.0%	$21.45	$52.55	$420.40
3	$26.65	$213.20	14.9%	16.3%	25.0%	10.0%	66.2%	$17.65	$44.30	$354.40
4	$20.05	$160.40	14.9%	16.3%	25.0%	10.0%	66.2%	$13.25	$33.30	$266.40
5	$25.70	$205.60	18.4%	16.3%	25.0%	10.0%	69.7%	$17.90	$43.60	$348.80
6	$24.90	$199.20	9.6%	16.3%	25.0%	10.0%	60.9%	$15.15	$40.05	$320.40
7	$18.70	$149.60	18.4%	16.3%	25.0%	10.0%	69.7%	$13.05	$31.75	$254.00
8	$29.40	$235.20	6.6%	16.3%	30.0%	10.0%	62.9%	$18.50	$47.90	$383.20
9	$35.80	$286.40	6.9%	16.3%	30.0%	10.0%	63.2%	$22.65	$58.45	$467.60
10	$27.45	$219.60	10.4%	16.3%	28.0%	10.0%	64.7%	$17.75	$45.20	$361.60
11	$26.50	$212.00	10.4%	16.3%	28.0%	10.0%	64.7%	$17.15	$43.65	$349.20
12	$25.45	$203.60	10.4%	16.3%	28.0%	10.0%	64.7%	$16.45	$41.90	$335.20
13	$23.40	$187.20	10.4%	16.3%	28.0%	10.0%	64.7%	$15.15	$38.55	$308.40
14	$27.65	$221.20	10.4%	16.3%	28.0%	10.0%	64.7%	$17.90	$45.55	$364.40
15	$26.60	$212.80	16.3%	16.3%	27.0%	10.0%	69.6%	$18.50	$45.10	$360.80
16	$28.10	$224.80	16.3%	16.3%	27.0%	10.0%	69.6%	$19.55	$47.65	$381.20
17	$25.60	$204.80	14.1%	16.3%	25.0%	10.0%	65.4%	$16.75	$42.35	$338.80
18	$18.80	$150.40	17.8%	16.3%	25.0%	10.0%	69.1%	$13.00	$31.80	$254.00
19	$23.60	$188.80	11.6%	16.3%	25.0%	10.0%	62.9%	$14.85	$38.45	$307.60
20	$25.35	$202.80	14.9%	16.3%	25.0%	10.0%	66.2%	$16.80	$42.15	$337.20
21	$26.75	$214.00	10.2%	16.3%	25.0%	10.0%	61.5%	$16.45	$43.20	$345.60
22	$24.60	$196.80	9.5%	16.3%	25.0%	10.0%	60.8%	$14.95	$39.55	$316.40
23	$23.20	$185.60	13.2%	16.3%	25.0%	10.0%	64.5%	$14.95	$38.15	$305.20
24	$23.80	$190.40	45.3%	16.3%	25.0%	10.0%	96.6%	$23.00	$46.80	$374.40
25	$23.35	$186.80	13.2%	16.3%	25.0%	10.0%	64.5%	$15.05	$38.40	$307.20
26	$25.15	$201.20	21.4%	16.3%	30.0%	10.0%	77.7%	$19.55	$44.70	$357.60
27	$23.50	$188.00	14.0%	16.3%	25.0%	10.0%	65.3%	$12.35	$38.85	$310.80
28	$20.15	$161.20	14.0%	16.3%	25.0%	10.0%	65.3%	$13.15	$33.30	$266.40
29	$29.55	$236.40	8.1%	16.3%	30.0%	10.0%	64.4%	$19.05	$48.60	$388.80
30	$27.65	$221.20	23.8%	16.3%	28.0%	10.0%	78.1%	$21.60	$49.25	$394.00
31	$21.95	$175.60	32.3%	16.3%	25.0%	10.0%	83.6%	$18.35	$40.30	$322.40
32	$22.05	$176.40	32.3%	16.3%	25.0%	10.0%	83.6%	$18.45	$40.50	$324.00
33	$16.10	$128.80	32.3%	16.3%	25.0%	10.0%	83.6%	$13.45	$29.55	$236.40
34	$28.75	$230.00	11.9%	16.3%	30.0%	10.0%	68.2%	$19.60	$48.35	$386.80
35	$26.10	$208.80	16.3%	16.3%	27.0%	10.0%	69.6%	$18.15	$44.25	$354.00
36	$29.25	$234.00	8.3%	16.3%	30.0%	10.0%	64.6%	$18.90	$48.15	$385.20
37	$29.85	$238.80	8.1%	16.3%	30.0%	10.0%	64.4%	$19.20	$49.05	$392.40
38	$26.05	$208.40	14.9%	16.3%	25.0%	10.0%	66.2%	$17.25	$43.30	$346.40
39	$27.70	$221.60	40.8%	16.3%	28.0%	10.0%	95.1%	$26.35	$54.05	$432.40
40	$24.85	$198.80	9.5%	16.3%	25.0%	10.0%	60.8%	$15.10	$39.95	$319.60
41	$19.10	$152.80	9.5%	16.3%	25.0%	10.0%	60.8%	$11.60	$30.70	$245.60
42	$20.25	$162.00	17.1%	16.3%	25.0%	10.0%	68.4%	$13.85	$34.10	$272.80
43	$21.00	$168.00	17.1%	16.3%	25.0%	10.0%	68.4%	$14.35	$35.35	$282.80
44	$27.70	$221.60	40.8%	16.3%	28.0%	10.0%	95.1%	$26.35	$54.05	$432.40
45	$19.25	$154.00	39.1%	16.3%	25.0%	10.0%	90.4%	$17.40	$36.65	$293.20

Location Factors

Costs shown in RSMeans Cost Data Publications are based on National Averages for materials and installation. To adjust these costs to a specific location, simply multiply the base cost by the factor for that city. State and postal zip code numbers arrange the data alphabetically. For a city not listed, use the factor for a nearby city with similar economic characteristics.

**United States:**
State	Zip Code	City	Factor
Alabama	350-352	Birmingham	0.86
Alabama	354	Tuscaloosa	0.73
Alabama	355	Jasper	0.71
Alabama	356	Decatur	0.76
Alabama	357-358	Huntsville	0.84
Alabama	359	Gadsden	0.73
Alabama	360-361	Montgomery	0.75
Alabama	362	Anniston	0.68
Alabama	363	Dothan	0.74
Alabama	364	Evergreen	0.70
Alabama	365-366	Mobile	0.79
Alabama	367	Selma	0.72
Alabama	368	Phenix City	0.73
Alabama	369	Butler	0.71
Alaska	995-996	Anchorage	1.27
Alaska	997	Fairbanks	1.29
Alaska	998	Juneau	1.27
Alaska	999	Ketchikan	1.29
Arizona	850-853	Phoenix	0.86
Arizona	852	Mesa/Tempe	0.83
Arizona	855	Globe	0.79
Arizona	856-857	Tucson	0.84
Arizona	859	Show Low	0.81
Arizona	860	Flagstaff	0.86
Arizona	863	Prescott	0.81
Arizona	864	Kingman	0.83
Arizona	865	Chambers	0.80
Arkansas	716	Pine Bluff	0.81
Arkansas	717	Camden	0.70
Arkansas	718	Texarkana	0.75
Arkansas	719	Hot Springs	0.70
Arkansas	720-722	Little Rock	0.87
Arkansas	723	West Memphis	0.81
Arkansas	724	Jonesboro	0.79
Arkansas	725	Batesville	0.76
Arkansas	726	Harrison	0.78
Arkansas	727	Fayetteville	0.72
Arkansas	728	Russellville	0.77
Arkansas	729	Fort Smith	0.79
California	900-902	Los Angeles	1.06
California	903-905	Inglewood	1.05
California	906-908	Long Beach	1.04
California	910-912	Pasadena	1.05
California	913-916	Van Nuys	1.08
California	917-917	Alhambra	1.09
California	919-921	San Diego	1.04
California	922	Palm Springs	1.04
California	923-924	San Bernardino	1.05
California	925	Riverside	1.05
California	926-927	Santa Ana	1.06
California	928	Anaheim	1.05
California	930	Oxnard	1.07
California	931	Santa Barbara	1.06
California	932-933	Bakersfield	1.03
California	934	San Luis Obispo	1.08
California	935	Mojave	1.06
California	936-938	Fresno	1.09
California	939	Salinas	1.12
California	940-941	San Francisco	1.23
California	942,956-958	Sacramento	1.11
California	943	Palo Alto	1.18
California	944	San Mateo	1.22
California	945	Vallejo	1.15
California	946	Oakland	1.21
California	947	Berkeley	1.24
California	948	Richmond	1.24
California	949	San Rafael	1.22
California	950	Santa Cruz	1.15
California	951	San Jose	1.19
California	952	Stockton	1.09
California	953	Modesto	1.08
California	954	Santa Rosa	1.16
California	955	Eureka	1.12
California	959	Marysville	1.10
California	960	Redding	1.10
California	961	Susanville	1.09
Colorado	800-802	Denver	0.94
Colorado	803	Boulder	0.93
Colorado	804	Golden	0.91
Colorado	805	Fort Collins	0.9
Colorado	806	Greeley	0.80
Colorado	807	Fort Morgan	0.93
Colorado	808-809	Colorado Springs	0.90
Colorado	810	Pueblo	0.91
Colorado	811	Alamosa	0.88
Colorado	812	Salida	0.90
Colorado	813	Durango	0.91
Colorado	814	Montrose	0.87
Colorado	815	Grand Junction	0.92
Colorado	816	Glenwood Springs	0.90
Connecticut	060	New Britain	1.08
Connecticut	061	Hartford	1.08
Connecticut	062	Willimantic	1.08
Connecticut	063	New London	1.08
Connecticut	064	Meriden	1.08
Connecticut	065	New Haven	1.08
Connecticut	066	Bridgeport	1.09
Connecticut	067	Waterbury	1.09
Connecticut	068	Norwalk	1.09
Connecticut	069	Stanford	1.10
District of Columbia	200-205	Washington	0.95
Delaware	197	Newark	0.99
Delaware	198	Wilmington	1.00
Delaware	199	Dover	0.99
Florida	320-322	Jacksonville	0.77
Florida	321	Daytona Beach	0.84
Florida	323	Tallahassee	0.73
Florida	324	Panama City	0.67
Florida	325	Pensacola	0.78
Florida	326-344	Gainesville	0.77
Florida	327-328,347	Orlando	0.84
Florida	329	Melbourne	0.86
Florida	330-332,340	Miami	0.85
Florida	333	Fort Lauderdale	0.84
Florida	334,349	West Palm Beach	0.84
Florida	335-336,346	Tampa	0.86
Florida	337	St Petersburg	0.76
Florida	338	Lakeland	0.83
Florida	339,341	Fort Myers	0.80
Florida	342	Sarasota	0.84
Georgia	300-303,399	Atlanta	0.90
Georgia	304	Statesboro	0.71
Georgia	305	Gainesville	0.79
Georgia	306	Athens	0.79
Georgia	307	Dalton	0.75
Georgia	308-309	Augusta	0.81
Georgia	310-312	Macon	0.82
Georgia	313-314	Savannah	0.82
Georgia	315	Waycross	0.76
Georgia	316	Valdosta	0.73
Georgia	317,398	Albany	0.79
Georgia	318-319	Columbus	0.83
Hawaii	967	Hilo	1.21
Hawaii	968	Honolulu	1.23
Idaho	832	Pocatello	0.86
Idaho	833	Twin Falls	0.74
Idaho	834	Idaho Falls	0.75
Idaho	835	Lewiston	0.96
Idaho	836-837	Boise	0.87
Idaho	838	Coeur d'Alene	0.94
Illinois	600-603	North Suburban	1.10
Illinois	604	Joliet	1.10
Illinois	605	South Suburban	1.10
Illinois	606-608	Chicago	1.16
Illinois	609	Kankakee	1.00
Illinois	610-611	Rockford	1.04
Illinois	612	Rock Island	0.96
Illinois	613	La Salle	1.02
Illinois	614	Galesburg	0.99
Illinois	615-616	Peoria	0.98
Illinois	617	Bloomington	0.98
Illinois	618-619	Champaign	0.99
Illinois	620-622	East St Louis	1.00
Illinois	623	Quincy	0.98
Illinois	624	Effingham	0.96
Illinois	625	Decatur	0.97
Illinois	626-627	Springfield	0.97
Illinois	628	Centralia	1.00
Illinois	629	Carbondale	0.95
Indiana	460	Anderson	0.91
Indiana	461-462	Indianapolis	0.95
Indiana	463-464	Gary	1.01
Indiana	465-466	South Bend	0.91
Indiana	467-468	Fort Wayne	0.91
Indiana	469	Kokomo	0.92
Indiana	470	Lawrenceburg	0.87
Indiana	471	New Albany	0.86
Indiana	472	Columbus	0.92
Indiana	473	Muncie	0.91
Indiana	474	Bloomington	0.94
Indiana	475	Washington	0.91
Indiana	476-477	Evansville	0.90
Indiana	478	Terre Haute	0.90
Indiana	479	Lafayette	0.91
Iowa	500-503,509	Des Moines	0.91
Iowa	504	Mason City	0.77
Iowa	505	Fort Dodge	0.76
Iowa	506-507	Waterloo	0.79
Iowa	508	Creston	0.81
Iowa	510-511	Sioux City	0.87
Iowa	512	Sibley	0.73
Iowa	513	Spencer	0.74
Iowa	514	Carroll	0.74
Iowa	515	Council Bluffs	0.81
Iowa	516	Shenadoah	0.75
Iowa	520	Dubuque	0.86
Iowa	521	Decorah	0.76
Iowa	522-524	Cedar Rapids	0.94
Iowa	525	Ottumwa	0.84
Iowa	526	Burlington	0.87
Iowa	527-528	Davenport	0.97
Kansas	660-662	Kansas City	0.99
Kansas	664-666	Topeka	0.80
Kansas	667	Fort Scott	0.85
Kansas	668	Emporia	0.72
Kansas	669	Belleville	0.78
Kansas	670-672	Wichita	0.80
Kansas	673	Independence	0.85
Kansas	674	Salina	0.76
Kansas	675	Hutchinson	0.77
Kansas	676	Hays	0.82
Kansas	677	Colby	0.83
Kansas	678	Dodge City	0.82
Kansas	679	Liberal	0.79
Kentucky	400-402	Louisville	0.92
Kentucky	403-405	Lexington	0.89
Kentucky	406	Frankfort	0.89
Kentucky	407-409	Corbin	0.78
Kentucky	410	Covington	1.00
Kentucky	411-412	Ashland	0.98
Kentucky	413-414	Campton	0.79
Kentucky	415-416	Pikeville	0.86
Kentucky	417-418	Hazard	0.73
Kentucky	420	Paducah	0.90
Kentucky	421-422	Bowling Green	0.90
Kentucky	423	Owensboro	0.89
Kentucky	424	Henderson	0.91
Kentucky	425-426	Somerset	0.78
Kentucky	427	Elizabethtown	0.87
Louisiana	700-701	New Orleans	0.86
Louisiana	703	Thibodaux	0.84
Louisiana	704	Hammond	0.79
Louisiana	705	Lafayette	0.82
Louisiana	706	Lake Charles	0.83
Louisiana	707-708	Baton Rouge	0.82
Louisiana	710-711	Shreveport	0.79
Louisiana	712	Monroe	0.74
Louisiana	713-714	Alexandria	0.74
Maine	039	Kittery	0.79
	040-041	Portland	0.90
Maine	042	Lewiston	0.89
Maine	043	Augusta	0.82
Maine	044	Bangor	0.88
Maine	045	Bath	0.80
Maine	046	Machias	0.81
Maine	047	Houlton	0.85
Maine	048	Rockland	0.81
Maine	049	Waterville	0.80
Maryland	203	Waldorf	0.85
Maryland	207-208	College Park	0.87
Maryland	209	Silver Spring	0.86
Maryland	210-212	Baltimore	0.90
Maryland	214	Annapolis	0.85
Maryland	215	Cumberland	0.86
Maryland	216	Easton	0.68
Maryland	217	Hagerstown	0.86
Maryland	218	Salisbury	0.75
Maryland	219	Elkton	0.81
Maryland	203	Waldorf	0.85
Maryland	207-208	College Park	0.87
Maryland	209	Silver Spring	0.86
Maryland	210-212	Baltimore	0.90
Maryland	214	Annapolis	0.85
Maryland	215	Cumberland	0.86
Maryland	216	Easton	0.68
Maryland	217	Hagerstown	0.86
Maryland	218	Salisbury	0.75
Maryland	219	Elkton	0.81
Massachusetts	010-011	Springfield	1.04
Massachusetts	012	Pittsfield	1.01
Massachusetts	013	Greenfield	1.00
Massachusetts	014	Fitchburg	1.12
Massachusetts	015-016	Worcester	1.14
Massachusetts	017	Framingham	1.12
Massachusetts	018	Lowell	1.13
Massachusetts	019	Lawrence	1.13
Massachusetts	020-022,024	Boston	1.19
Massachusetts	023	Brockton	1.12
Massachusetts	025	Buzzards Bay	1.10
Massachusetts	026	Hyannis	1.09
Massachusetts	027	New Bedford	1.12
Michigan	480-483	Royal Oat	1.03
Michigan	481	Ann Arbor	1.05
Michigan	482	Detroit	1.07
Michigan	484-485	Flint	0.97
Michigan	486	Saginaw	0.94
Michigan	487	Bay City	0.95
Michigan	488-489	Lansing	0.97
Michigan	490	Battle Creek	0.93
Michigan	491	Kalamazoo	0.92
Michigan	492	Jackson	0.95
Michigan	493,495	Grand Rapids	0.82
Michigan	494	Muskegon	0.89
Michigan	496	Traverse City	0.80
Michigan	497	Gaylord	0.83
Michigan	498-499	Iron Mountain	0.90
Minnesota	550-551	Saint Paul	1.13
Minnesota	553-555	Minneapolis	1.17
Minnesota	556-558	Duluth	1.09
Minnesota	559	Rochester	1.05
Minnesota	560	Mankato	1.03
Minnesota	561	Windom	0.83
Minnesota	562	Willmar	0.85
Minnesota	563	St Cloud	1.07
Minnesota	564	Brainerd	0.98
Minnesota	565	Detroit Lakes	0.96
Minnesota	566	Bemidji	0.96
Minnesota	567	Their River Falls	0.95
Mississippi	386	Clarksdale	0.62
Mississippi	387	Greenville	0.69
Mississippi	388	Tupelo	0.64
Mississippi	389	Greenwood	0.65
Mississippi	390-392	Jackson	0.73
Mississippi	393	Meridian	0.66
Mississippi	394	Laurel	0.63
Mississippi	395	Biloxi	0.75
Mississippi	396	McComb	0.74
Mississippi	397	Columbus	0.65
Missouri	630-631	St Louis	1.03
Missouri	633	Bowling Green	0.94
Missouri	634	Hannibal	0.87
Missouri	635	Kirksville	0.80
Missouri	636	Flat River	0.94
Missouri	637	Cape Girardeau	0.87
Missouri	638	Sikeston	0.82
Missouri	639	Poplar Bluff	0.82
Missouri	640-641	Kansas City	1.03
Missouri	644-645	St Joseph	0.95
Missouri	646	Chillicothe	0.84
Missouri	647	Harrisonville	0.94
Missouri	648	Joplin	0.85
Missouri	650-651	Jefferson City	0.88
Missouri	652	Columbia	0.88
Missouri	653	Sedalia	0.85
Missouri	654-655	Rolla	0.88
Missouri	656-658	Springfield	0.86
Montana	590-591	Billings	0.87
Montana	592	Wolf Point	0.83
Montana	593	Miles City	0.85
Montana	594	Great Falls	0.88
Montana	595	Havre	0.80
Montana	596	Helena	0.87
Montana	597	Butte	0.83
Montana	598	Missoula	0.83
Montana	599	Kalispell	0.81
Nebraska	680-681	Omaha	0.89
Nebraska	683-685	Lincoln	0.78
Nebraska	686	Columbus	0.70
Nebraska	687	Norfolk	0.77
Nebraska	688	Grand Island	0.77
Nebraska	689	Hastings	0.76
Nebraska	690	Mccook	0.70
Nebraska	691	North Platte	0.75
Nebraska	692	Valentine	0.66
Nebraska	693	Alliance	0.66
Nevada	889-891	Las Vegas	1.00
Nevada	893	Ely	0.87
Nevada	894-895	Reno	0.94
Nevada	897	Carson City	0.95
Nevada	898	Elko	0.93
New Hampshire	030	Nashua	0.95
New Hampshire	031	Manchester	0.95
New Hampshire	032-033	Concord	0.92
New Hampshire	034	Keene	0.72
New Hampshire	035	Littleton	0.80
New Hampshire	036	Charleston	0.70
New Hampshire	037	Claremont	0.71
New Hampshire	038	Portsmouth	0.89
New Jersey	070-071	Newark	1.13
New Jersey	072	Elizabeth	1.15
New Jersey	073	Jersey City	1.11
New Jersey	074-075	Paterson	1.12
New Jersey	076	Hackensack	1.11
New Jersey	077	Long Branch	1.13
New Jersey	078	Dover	1.12
New Jersey	079	Summit	1.12
New Jersey	080-083	Vineland	1.09
New Jersey	081	Camden	1.10
New Jersey	082-084	Atlantic City	1.13
New Jersey	085-086	Trenton	1.11
New Jersey	087	Point Pleasant	1.10
New Jersey	088-089	New Brunswick	1.12
New Mexico	870-872	Albuquerque	0.85
New Mexico	873	Gallup	0.85
New Mexico	874	Farmington	0.85
New Mexico	875	Santa Fe	0.85
New Mexico	877	Las Vegas	0.85
New Mexico	878	Socorro	0.85
New Mexico	879	Truth or Consequences	0.84
New Mexico	880	Las Cruces	0.82
New Mexico	881	Clovis	0.84
New Mexico	882	Roswell	0.85
New Mexico	883	Carrizozo	0.85
New Mexico	884	Tucumcari	0.85
New York	100-102	New York	1.34
New York	103	Staten Island	1.25
New York	104	Bronx	1.27
New York	105	Mount Vernon	1.15
New York	106	White Plains	1.18
New York	107	Yonkers	1.19
New York	108	New Rochelle	1.19
New York	109	Suffern	1.12
New York	110	Queens	1.26
New York	111	Long Island City	1.29
New York	112	Brooklyn	1.31
New York	113	Flushing	1.28
New York	114	Jamaica	1.28
New York	115,117,118	Hicksville	1.19
New York	116	Far Rockaway	1.27
New York	119	Riverhead	1.21
New York	120-122	Albany	0.95
New York	123	Schenectady	0.96
New York	124	Kingston	1.03
New York	125-126	Poughkeepsie	1.04
New York	127	Monticello	1.05
New York	128	Glens Falls	0.89
New York	129	Plattsburgh	0.93
New York	130-132	Syracuse	0.96
New York	133-135	Utica	0.93
New York	136	Watertown	0.90
New York	137-139	Binghamton	0.95
New York	140-142	Buffalo	1.05
New York	143	Niagara Falls	1.01
New York	144-146	Rochester	0.99
New York	147	Jamestown	0.89
New York	148-149	Elmira	0.86
North Carolina	270,272-274	Greensboro	0.85
North Carolina	271	Winston-Salem	0.85
North Carolina	275-276	Raleigh	0.87
North Carolina	277	Durham	0.85
North Carolina	278	Rocky Mount	0.75
North Carolina	279	Elizabeth City	0.75
North Carolina	280	Gastonia	0.86
North Carolina	281-282	Charlotte	0.88
North Carolina	283	Fayetteville	0.84
North Carolina	284	Wilmington	0.83
North Carolina	285	Kinston	0.75
North Carolina	286	Hickory	0.80
North Carolina	287-288	Asheville	0.83
North Carolina	289	Murphy	0.74
North Dakota	580-581	Fargo	0.79
North Dakota	582	Grand Forks	0.76
North Dakota	583	Devils Lake	0.79
North Dakota	584	Jamestown	0.74
North Dakota	585	Bismarck	0.79
North Dakota	586	Dickinson	0.77
North Dakota	587	Minot	0.80
North Dakota	588	Williston	0.77
Ohio	430-432	Columbus	0.94
Ohio	433	Marion	0.91
Ohio	434-436	Toledo	0.99
Ohio	437-438	Zanesville	0.90
Ohio	439	Steubenville	0.95
Ohio	440	Lorain	0.99
Ohio	441	Cleveland	1.02
Ohio	442-443	Akron	0.98
Ohio	444-445	Youngstown	0.96
Ohio	446-447	Canton	0.94
Ohio	448-449	Mansfield	0.95
Ohio	450	Hamilton	0.93
Ohio	451-452	Cincinnati	0.93
Ohio	453-454	Dayton	0.91
Ohio	455	Springfield	0.93
Ohio	456	Chillicothe	0.96
Ohio	457	Athens	0.88
Ohio	458	Lima	0.90
Oklahoma	730-731	Oklahoma City	0.8
Oklahoma	734	Ardmore	0.79
Oklahoma	735	Lawton	0.82
Oklahoma	736	Clinton	0.78
Oklahoma	737	Enid	0.78
Oklahoma	738	Woodward	0.77
Oklahoma	739	Guymon	0.68
Oklahoma	740-741	Tulsa	0.79
Oklahoma	743	Miami	0.82
Oklahoma	744	Muskogee	0.73
Oklahoma	745	McAlester	0.74
Oklahoma	746	Ponca City	0.78
Oklahoma	747	Durant	0.77
Oklahoma	748	Shawnee	0.76
Oklahoma	749	Poteau	0.78
Oregon	970-972	Portland	1.02
Oregon	973	Salem	1.01
Oregon	974	Eugene	1.01
Oregon	975	Medford	0.99
Oregon	976	Klamath Falls	1.00
Oregon	977	Bend	1.02
Oregon	978	Pendleton	0.99
Oregon	979	Vale	0.98
Pennsylvania	150-152	Pittsburgh	0.99
Pennsylvania	153	Washington	0.94
Pennsylvania	154	Uniontown	0.90
Pennsylvania	155	Bedford	0.88
Pennsylvania	156	Greensburg	0.94
Pennsylvania	157	Indiana	0.91
Pennsylvania	158	Dubois	0.90
Pennsylvania	159	Johnstown	0.89
Pennsylvania	160	Butler	0.92
Pennsylvania	161	New Castle	0.92
Pennsylvania	162	Kittanning	0.93
Pennsylvania	163	Oil City	0.90
Pennsylvania	164-165	Erie	0.95
Pennsylvania	166	Altoona	0.88
Pennsylvania	167	Bradford	0.90
Pennsylvania	168	State College	0.91
Pennsylvania	169	Wellsboro	0.90
Pennsylvania	170-171	Harrisburg	0.94
Pennsylvania	172	Chambersburg	0.89
Pennsylvania	173-174	York	0.91
Pennsylvania	175-176	Lancaster	0.91
Pennsylvania	177	Williamsport	0.84
Pennsylvania	178	Sunbury	0.91
Pennsylvania	179	Pottsville	0.91
Pennsylvania	180	Lehigh Valley	1.01
Pennsylvania	181	Allentown	1.04
Pennsylvania	182	Hazleton	0.91
Pennsylvania	183	Stroudsburg	0.92
Pennsylvania	184-185	Scranton	0.96
Pennsylvania	186-187	Wilkes-Barre	0.93
Pennsylvania	188	Montrose	0.90
Pennsylvania	189	Doylestown	1.04
Pennsylvania	190-191	Philadelphia	1.15
Pennsylvania	193	Westchester	1.09
Pennsylvania	194	Norristown	1.08
Pennsylvania	195-196	Reading	0.97
Puerto Rico	009	San Juan	0.74
Rhode Island	028	Newport	1.06
	029	Providence	1.07
South Carolina	290-292	Columbia	0.82
South Carolina	293	Spartanburg	0.81
South Carolina	294	Charleston	0.82
South Carolina	295	Florence	0.76
South Carolina	296	Greenville	0.8
South Carolina	297	Rock Hill	0.72
South Carolina	298	Aiken	0.97
South Carolina	299	Beaufort	0.75
South Dakota	570-571	Sioux Falls	0.76
South Dakota	572	Watertown	0.72
South Dakota	573	Mitchell	0.74
South Dakota	574	Aberdeen	0.75
South Dakota	575	Pierre	0.75
South Dakota	576	Mobridge	0.73
South Dakota	577	Rapid City	0.75
Tennessee	370-372	Nashville	0.85
Tennessee	373-374	Chattanooga	0.77
Tennessee	375,380-381	Memphis	0.83
Tennessee	376	Johnson City	0.72
Tennessee	377-379	Knoxville	0.75
Tennessee	382	McKenzie	0.73
Tennessee	383	Jackson	0.71
Tennessee	384	Columbia	0.73
Tennessee	385	Cookeville	0.72
Texas	750	Mckinney	0.75
Texas	751	Wasahackie	0.75
Texas	752-753	Dallas	0.82
Texas	754	Greenville	0.69
Texas	755	Texarkana	0.73
Texas	756	Longview	0.67
Texas	757	Tyler	0.74
Texas	758	Palestine	0.66
Texas	759	Lufkin	0.71
Texas	760-761	Fort Worth	0.82
Texas	762	Denton	0.77
Texas	763	Wichita Falls	0.79
Texas	764	Eastland	0.73
Texas	765	Temple	0.75
Texas	766-767	Waco	0.78
Texas	768	Brownwood	0.69
Texas	769	San Angelo	0.72
Texas	770-772	Houston	0.86
Texas	773	Huntsville	0.7
Texas	774	Wharton	0.71
Texas	775	Galveston	0.84
Texas	776-777	Beaumont	0.83
Texas	778	Bryan	0.74
Texas	779	Victoria	0.75
Texas	780	Laredo	0.73
Texas	781-782	San Antonio	0.81
Texas	783-784	Corpus Christi	0.78
Texas	785	McAllen	0.76
Texas	786-787	Austin	0.80
Texas	788	Del Rio	0.67
Texas	789	Giddings	0.70
Texas	790-791	Amarillo	0.78
Texas	792	Childress	0.76
Texas	793-794	Lubbock	0.76
Texas	795-796	Abilene	0.75
Texas	797	Midland	0.76
Texas	798-799,885	El Paso	0.75
Utah	840-841	Salt Lake City	0.81
Utah	842-844	Ogden	0.79
Utah	843	Logan	0.80
Utah	845	Price	0.72
Utah	846-847	Provo	0.81
Vermont	050	White River Jct	0.73
Vermont	051	Bellows Falls	0.75
Vermont	052	Bennington	0.82
Vermont	053	Brattleboro	0.78
Vermont	054	Burlington	0.8
Vermont	056	Montpelier	0.81
Vermont	057	Rutland	0.8
Vermont	058	St Johnsbury	0.8
Vermont	059	Guildhall	0.79
Virginia	220-221	Fairfax	1.02
Virginia	222	Arlington	1.04
Virginia	223	Alexandria	1.06
Virginia	224-225	Fredericksburg	0.95
Virginia	226	Winchester	0.93
Virginia	227	Culpeper	1
Virginia	228	Harrisonburg	0.9
Virginia	229	Charlottesville	0.92
Virginia	230-232	Richmond	1.01
Virginia	233-235	Norfolk	1.02
Virginia	236	Newport News	1.01
Virginia	237	Portsmouth	0.92
Virginia	238	Petersburg	0.99
Virginia	239	Farmville	0.91
Virginia	240-241	Roanoke	0.99
Virginia	242	Bristol	0.86
Virginia	243	Pulaski	0.84
Virginia	244	Staunton	0.93
Virginia	245	Lynchburg	0.97
Virginia	246	Grundy	0.85
Washington	980-981,987	Seattle	1.02
Washington	982	Everett	1.05
Washington	983-984	Tacoma	1.01
Washington	985	Olympia	1.01
Washington	986	Vancouver	0.98
Washington	988	Wenatchee	0.93
Washington	989	Yakima	0.97
Washington	990-992	Spokane	0.99
Washington	993	Richland	0.97
Washington	994	Clarkston	0.97
West Virginia	247-248	Bluefield	0.88
West Virginia	249	Lewisburg	0.89
West Virginia	250-253	Charleston	0.97
West Virginia	254	Martinsburg	0.86
West Virginia	255-257	Huntington	1.01
West Virginia	258-259	Beckley	0.90
West Virginia	260	Wheeling	0.93
West Virginia	261	Parkersburg	0.92
West Virginia	262	Buckhannon	0.92
West Virginia	263-264	Clarksburg	0.92
West Virginia	265	Morgantown	0.93
West Virginia	266	Gassaway	0.92
West Virginia	267	Romney	0.88
West Virginia	268	Petersburg	0.90
Wisconsin	530-532	Milwaukee	1.07
Wisconsin	531	Kenosha	1.04
Wisconsin	534	Racine	1.02
Wisconsin	535	Beloit	1.00
Wisconsin	537	Madison	0.99
Wisconsin	538	Lancaster	0.97
Wisconsin	539	Portage	0.96
Wisconsin	540	New Richmond	1.00
Wisconsin	541-543	Green Bay	1.01
Wisconsin	544	Wausau	0.95
Wisconsin	545	Rhinelander	0.95
Wisconsin	546	La Crosse	0.94
Wisconsin	547	Eau Claire	0.98
Wisconsin	548	Superior	0.99
Wisconsin	549	Oshkosh	0.95
Wyoming	820	Cheyenne	0.84
Wyoming	821	Yellowstone Nat'l Park	0.75
Wyoming	822	Wheatland	0.75
Wyoming	823	Rawlins	0.76
Wyoming	824	Worland	0.75
Wyoming	825	Riverton	0.74
Wyoming	826	Casper	0.78
Wyoming	827	Newcastle	0.74
Wyoming	828	Sheridan	0.80
Wyoming	829-831	Rock Springs	0.79

Canada: The factors below reflect Canadian currency.

**Canada**
Province/Territory	City	Factor
Alberta	Calgary	1.14
	Edmonton	1.13
	Fort McMurray	1.09
	Lethbridge	1.10
	Lloydminster	1.09
	Medicine Hat	1.10
	Red Deer	1.10
British Columbia	Kamloops	1.08
	Prince George	1.08
	Vancouver	1.09
	Victoria	1.03
Manitoba	Brandon	1.06
	Portage la Prairie	1.06
	Winnipeg	1.05
New Brunswick	Bathurst	0.97
	Dalhousie	0.97
	Fredericton	1.05
	Moncton	0.98
	Newcastle	0.97
	St John's	1.05
Newfoundland	Corner Brook	0.99
	St John's	1.01
Northwest Territories	Yellowknife	1.10
Nova Scotia	Dartmouth	1.00
	Halifax	1.02
	New Glasgow	1.00
	Sydney	0.99
	Yarmouth	1.00
Ontario	Barrie	1.17
	Brantford	1.19
	Cornwall	1.19
	Hamilton	1.19
	Kingston	1.19
	Kitchener	1.11
	London	1.17
	North Bay	1.15
	Oshawa	1.17
	Ottawa	1.19
	Owen Sound	1.15
	Peterborough	1.16
	Sarnia	1.19
	Sudbury	1.09
	Thunder Bay	1.15
	Toronto	1.20
	Windsor	1.14
Prince Edward Island	Charlottetown	0.95
	Summerside	0.94
Quebec	Cap-de-la-Madeleine	1.18
	Charlesbourg	1.18
	Chicoutimi	1.20
	Gatineau	1.16
	Laval	1.17
	Montreal	1.21
	Quebec	1.22
	Sherbrooke	1.17
	Trois Rivieres	1.18
Saskatchewan	Moose Jaw	0.97
	Prince Albert	0.96
	Regina	0.99
	Saskatoon	0.97
Yukon	Whitehours	0.96

Audit Issues and Examination Techniques

Income:

Examiners will consider gross income during the examination of all income tax returns. The following techniques are the minimum income probes required for this type of taxpayer. Also consider any large, unusual or questionable income items and if the amount is material, net operating loss deductions. Discuss with Group Manager omitted income items greater than $10,000 and document the discussion on Form 9984. Guidelines for limiting the scope of the examination of income are contained in IRM Section 4.10.4.3.1. Cite the reasons if the scope of the examination of income is limited.

Individual Business Returns: A preliminary Financial Status Analysis based on the tax return and available data will be completed as outlined in IRM 4.10.4.3.3.1(7)(a). If the analysis indicates a material imbalance, the excess expenditures are considered a potential understatement of taxable income and the minimum income probes should be completed. See IRM Section 4.10.4.3.1(2).

Cost of Goods Sold

The following techniques are not intended to be all-inclusive nor are they mandatory steps to be followed. Judgment should be used in selecting the techniques that apply to each taxpayer.

Check for changes in inventory valuation methods.
Reconcile beginning and ending inventory with prior and subsequent years.
Examine cancelled checks, receipts, purchase journals, etc, to validate cost of goods purchased for re-sale and to verify business use of goods.
Examine cancelled checks, receipts, purchase journals, etc, to validate cost of labor, materials and supplies to raise or produce goods for sale.
Ensure amount on the return does not include items purchased for personal use.
Compare cost of labor, materials and supplies to total cost of goods sold for reasonableness.
Calculate cost of goods sold (Beginning Inventory + Purchases + Labor + Materials + Supplies + Other Costs) - (Withdrawals for Personal Use) - (Ending Inventory).
Compare calculated Cost of Goods Sold to Cost of Goods Sold on the taxpayer return.
Reconcile variances.

Expenses:

As of October 31, 2007, EOAD data shows the most frequent issues examined and adjusted on contractor returns (NAICS 238XXX) during FY 2007. If available, use the appropriate examination lead sheets when examining tax issues.

**Issues Adjusted**
Issue	% Issues Adjusted
Form 1040 Gross Receipts or Sales	63.37%
Form 1040 Cost of Goods Sold	65.48%
Form 1040 Depreciation and Sec 179 Expense Deduction	71.31%
Form 1040 Car and Truck Expenses	74.02%
Form 1040 Supplies	75.28%
Form 1040 Repairs and Maintenance	76.27%
Form 1040 Insurance (Other than Health)	78.43%
Form 1040 Other Expenses	78.49%
Form 1040	80.64%
Form 1040 Meals and Entertainment	85.80%
Form 1065 Purchases	51.28%
Form 1065 Gross Receipts or Sales	52.69%
Form 1065 Other Costs	54.76%
Form 1065 Cost of Goods Sold (No Schedule A)	57.14%
Form 1065 Guaranteed Payments to Partners	57.89%
Form 1065 Cost of Labor	60.00%
Form 1065 Other Expenses	73.08%
Form 1065 Taxes & Licenses	84.21%
Form 1065 Sec 179 Expense Deduction	85.71%
Form 1065 Other Deductions (No Schedule)	86.21%
Form 1065 Ordinary Income (loss)	94.74%
Form 1065 Gross Nonfarm Income	95.24%
Form 1065 Depreciation	100.00%
Form 1120 Other Costs	30.05%
Form 1120 Gross Receipts or Sales	33.45%
Form 1120 Purchases	35.34%
Form 1120 Cost of Goods Sold (No Schedule A)	37.00%
Form 1120 Compensation of Officers	47.58%
Form 1120 Auto & Truck Expenses	55.47%
Form 1120 Other Deductions	60.38%
Form 1120 Depreciation	65.14%
Form 1120 Other Expenses	67.39%
Form 1120 Net Operating Loss Deduction	86.57%
Form 1120S Cost of Labor	29.69%
Form 1120S Other Costs	38.85%
Form 1120S Insurance Expense	44.74%
Form 1120S Purchases	47.06%
Form 1120S Gross Receipts or Sales	47.48%
Form 1120S Compensation of Officers	50.87%
Form 1120S Total Property Distributions	53.41%
Form 1120S Automobile Expense	64.29%
Form 1120S Other Expenses	70.86%
Form 1120S Depreciation	73.01%

Other:

Related Returns: Determine whether the related return warrants examination from a classification perspective. For example, trace transactions between the related taxpayers, complete a financial status analysis based on the return and internal sources of information and review the return for other potential issues. See IRM Section 4.10.5.4.

Net Operating Loss Deduction: The following techniques are not intended to be all-inclusive nor are they mandatory steps to be followed. Judgment should be used in selecting the techniques that apply to each taxpayer.

Review or prepare a schedule of the net operating loss deductions and how they were carried back or over.
Determine if a timely irrevocable election under IRC § 172(b)(3) to relinquish the entire carryback period was made. IRC § 172(b)(1)(A) generally allows an NOL to be carried back 2 years and carried forward 20 years for tax years beginning after August 5, 1997. For tax years beginning on or before August 5, 1997, carrybacks were generally allowed three years back and fifteen years forward. A five-year carryback period was allowed for NOL's arising in a tax year ending during 2001 or 2002.The election has to be made on a timely filed return, including extension. In addition, in the instruction to the Form 1139, the IRS has stated that the election to forego the carryback can be made on an amended return filed within 6 months of the due date (including extensions) of the loss year. Special rules may apply to farming losses.
Determine if the NOL was properly carried back. It must be carried back first to any preceding years prior to any carryforward.
Determine the correct NOLD in the year under examination. Generally, this does not require the NOL year(s) to be put under examination though you are allowed to review any NOL year or carryover year in order to determine the correct NOLD in the year under examination. If the carryover NOLD includes nondeductible penalties (determined by examining the transcript for transaction codes - 160s, 170s or 180s), reduce the carryover by the penalty amounts.
When making current year adjustments, evaluate whether the issue existed in a prior year, it may result in reduction in the current NOLD carryforward.
Determine if the NOLD applied in consolidated returns and carried over from acquired entities meets the limitations of IRC sections 381 and 382 and the SRLY rules found in the regulations under IRC section 1502.
Compare computations for the regular NOL and the alternative minimum tax.
Flag the return with NOL carrybacks to indicate that restricted interest is involved.
Determine if the contribution deduction was treated properly. There is no contribution deduction allowable in the NOL year or any carryforward year where taxable income is completely eliminated. Note: There are not changes for carryback years for contributions. IR.C § 172(d)(5).

Page Last Reviewed or Updated: 2012-12-27