STANDARD
CHART OF ACCOUNTS
Table of Contents
Standard Activity Structure Diagram and Definitions 1
Cost Type Definitions 2
Standard (Fixed) Area/Building Accounts 4
Standard Divisions 4
Cost Categories 5
Direct Permanent Material (90) 6
Direct - Subcontracts (91) 7
Direct Support/Labor (Undistributed) (92) 8
Construction Equipment (93) 9
INDIRECTS (95) 13
MISCELLANEOUS TIME AND MATERIAL/EXTRA WORK ORDER (96) 18
MISCELLANEOUS RECOVERABLES/BACKCHARGES (97) 19
CONTINGENCIES/RESERVE (98) 19
CONTRACT (99) 20
SITEWORK 21
CONCRETE 26
MASONRY 30
METALS 31
WOOD & PLASTICS 33
THERMAL-MOISTURE PROTECTION 34
DOORS & WINDOWS 36
FINISHES 38
ARCHITECTURAL SPECIALTIES 40
EQUIPMENT 41
FURNISHINGS 44
SPECIAL CONSTRUCTION 45
CONVEYING SYSTEMS 47
MECHANICAL (FOR GENERAL USE ONLY, SEE PAGE 43 FOR HEAVY 50
MECHANICAL (FOR HEAVY PIPING PROJECTS) 53
ELECTRICAL 58
START-UP 60
APPENDIX A 61
* SMALL TOOLS * 61
EQUIPMENT POLICY ATTACHMENT 63
TOOLS 63
APPENDIX B 67
* CONSUMABLE SUPPLIES * 67
APPENDIX C 70
** OFFICE/ENGINEERING ** 70
* SUPPLIES & CONSUMABLES * 70
APPENDIX D 71
* OSHA/SAFETY SUPPLIES AND SERVICES * 71
Standard Activity Structure Diagram and Definitions
Cost Type
______
Area/Building
______
CSI Division
______
Major
______
Sub Activity
______
Additional Level
of Detail
______
______
X X X X X X X X X X
______
1 2 3 4 5 6 7 8 9 10
------TEN DIGIT COMPUTER CAPABILITY ------
______
Standard: Five digit Fixed
Division Activity Number
NOTE: A typical cost activity will consist of eight digits. The use of the ninth or tenth digits is arbitrary and does not have to be applied unless required to segregate for sequential numbering or additional level of detail.
Cost Type Definitions
COST TYPE:
1 DIRECT COSTS:
To include all costs for Craft Wages or Subcontractor costs for the installation/erection of contract scope items, and will include all costs for permanent materials, plant equipment and construction expendables required to fulfill the contract scope.
2 CHANGE ORDER COSTS:
To include those cost for Owner initiated miscellaneous extra work orders or time and material requests that fall outside of the original intent/scope of the base contract. Those Change Orders subsequently chosen by the Owner which may have been electives or options in the base contract will be assigned as 1 Direct Costs.
3 OPEN Use with Home Office approval only.
4 OPEN For EPC Contracts; Engineering/Design Services Only.
5 INDIRECT COSTS:
To include those costs that form the project overhead and support elements of the contract scope.
6 OPEN Use with Home Office approval only.
7 BACKCHARGES: (Area 97)
To include those cost incurred in the process of replacing, repairing or reworking Vendor supplied material(s) and/or equipment; or Subcontractor supplied and/or installed material or equipment. May also include costs incurred due to late deliveries, etc.
8 CONTINGENCIES: (Area 98)
To include those items as indicated on the General Estimate Summary. All activities in these accounts will bear no costs, and will be used for revisions only with Home Office Approval and concurrences.
9 CONTRACT:
The Contract amount.
Standard (Fixed) Area/Building Accounts
AREA NUMBER DESCRIPTION
90 Direct Permanent Material
91 Direct Subcontractor
92 Direct Support Labor
93 Construction Equipment/Misc., Indirect Craft
94 Start-Up Operations/Maintenance
95 Indirect Overhead
96 Change Orders
97 Miscellaneous Recoveries/Backcharges
98 Contingencies/Reserves
99 Contract
Standard Divisions
DIVISION NUMBER DESCRIPTION
00 Indirect Costs
01 Construction Equipment/Misc. Indirect & Craft Support Costs
02 Sitework
03 Concrete
04 Masonry
05 Metals
06 Wood & Plastics
07 Thermal - Moisture Protection
08 Doors & Windows
09 Finishes
10 Specialties
11 Equipment
12 Furnishings
13 Special Construction
14 Conveying Systems
15 Mechanical
16 Electrical
17 Start-Up Operations/Maintenance
18 Reserved (H/O Approval Only)
19 Undistributed Labor (Direct Costs)
70 Misc. Time/Material Change Order Work
80 Misc. Backcharges
88 Contingencies/Reserves
90 Contract
Cost Categories
CATEGORY NUMBER DESCRIPTION
01 Wages
02 Permanent Material
03 Expendable Material
04 Subcontracts
05 Construction Equipment
06 Expense and Services
07 Recovered Cost
08 Field Payroll Burdens
09 Salaries
10 Overhead Burdens
11 Contingency
81 Revenues
2
STANDARD CHART OF ACCOUNTS
21 January, 2006
ACTIVITY DESCRIPTION UNIT
Direct Permanent Material (90)
90 _ _ _ _ _ / *Undistributed Direct Material Costs*This Area Includes All Construction Materials (Both Permanent And Expendable), Required For Construction Of The Total Project, And Will Include All Permanent Plant Equipment Costs.
Material And Equipment Furnished And/Or Installed By Subcontractors Will Be Costed To Area 91.
Cost Activities Will Align With The Division Activity Standards. Quantity/Unit Of Measure Will Be Used As Applicable.
2
21 January, 2006
ACTIVITY DESCRIPTION UNIT
Direct - Subcontracts (91)
91 _ _ _ _ _ / **Direct Subcontracts**This Area Includes All Subcontracted Costs To Furnish And/Or Erect Those Work Items Which Become A Part Of The Final Project. The Appropriate Quantity(s)/Unit Of Measure Will Be Used As Required.
Subcontract Work For Indirect Work Will Be Charged To Appropriate Activity In Area 95 "Indirects."
2
21 January, 2006
ACTIVITY DESCRIPTION UNIT
Direct Support/Labor (Undistributed) (92)
***Craft Support/Labor ***9219400
19410
19420
19430 / **Craft Support, Undistributed**
General Foremen (Union Shop)
General Foremen (Union Shop)
Craft - Field Survey Crew / MMO
MMO
MMO
19440
19450
19460
19470
19480
19490 / *Equipment Operators*
Heavy Equipment
Unit Equipment
Tower Crane
Hoist/Derrick
Teamster / MMO
MMO
MMO
MMO
MMO
MMO
19500
19510
19520
19530
19540 / *Operate Fab Shops*
Operate - Carpenter Fab Shop
Operate - Ironworker Fab Shop
Operate - Pipe/Mech. Fab Shop
Operate - Electrical Fab Shop / MO
MO
MO
MO
MO
NOTE:
1. / General Foreman Charged Here Unless Considered As Supervision. (See Area 95).
2. / Heavy & Unit Equipment Operators & Teamsters For Earthwork Activities Will Be Charged To The Appropriate Div. 02 Activity. Only Operators/Teamsters Involved In Undistributed Multiple Or Project Wide Operations Will Be Charged Here.
3. / This Area Can Also Be Used For Those Division Work Items Considered As Not Feasible To Cost To It's Assigned Area, Either Due To Lack Of Significant Value, Or Cannot Be Accurately Distributed. Some Examples May Be: Hollow/Metal Doors/Hardware; Unloading, Handling, Storing And Transporting Bulk Material Items. Division Of Work Integrity (Standard Code) Will Be Adhered To.
2
21 January, 2006
ACTIVITY DESCRIPTION UNIT
Construction Equipment (93)
9301100 / **Construction Equipment**01110
01111
01112
01113
01114
01115
01116
01117
01118
01119 / Transport/Hauling Units/Light Vehicles
Flatbed Truck
Lo-Boy/Tractor Trailer Units
Dump Truck
Fog Truck
Mechanic Truck
Trailers, Farm
Autos, Pickups, AtV's (Rent/Fog/M&R)
Water Truck/Sprinkler, Etc.
Boom Truck / EMO
EMO
EMO
EMO
EMO
EMO
EMO
EMO
EMO
EMO
01120
01121
01122
01123
01124
01125
01126 / Earthmoving Equipment
Scrapers/Motor Patrols
Dozer/Loaders/Hi-Lifts
Backhoes/Excavators/Trenchers
Compaction Equipment
Trench Shields/Jacks
Haul Units - On/Off Highway / EMO
EMO
EMO
EMO
EMO
EMO
EMO
01130
01131
01132
01133
01134
01135
01137
01138
01139 / Hoisting/Handling Equipment
Fork Lift/Straddles/Motored Platform
Crane, Hydraulic
Crane, Truck
Crane, Crawler
Crane, Tower
Derricks
Air Tuggers/Hoists
Personnel/Material Hoists / EMO
EMO
EMO
EMO
EMO
EMO
EMO
EMO
EMO
01140
01141
01142
01143
01144
01145
01146 / Concrete Equipment
Pumps
Conveyors
Buckets/Carts/Mixers
Vibrators/Hammers/Blasters
Saws/Trowel Machines
Coring/Drilling Equipment / EMO
EMO
EMO
EMO
EMO
EMO
EMO
01150
01151
01152
01153
01154
01155 / Welding Equipment/Accessories
Elec. Weld Machine
Gas/Diesel Weld Mach
Stress Relieve Equipment
Oxy/Acet. Weld Equip.
Welding Accessories-Guns, Feeders, Etc.
(When Not With Initial Welder) / EMO
EMO
EMO
%
%
%
01160
01161
01162
01163
01164
01165
01166
01167
01168 / Special Construction Equipment
Piling/Drilling Equipment
Tunnel & Shaft Equipment
Railroad Equipment
Marine Equipment (Motorized-Tugs, Etc.)
Barges, Floats, Etc.
Aircraft
Paving
Blasting Equipment / EMO
EMO
EMO
EMO
EMO
EMO
EMO
EMO
EMO
01190
01191
01192
01193
01194
01195
01196
01197
01198
01199 / Misc. Equipment & Machines
Air Equipment-Portable/Stationary
Generators, Portable/Flood Lights
Transformers/Switch Gear
Pumps, Water (Surface/Sub-Surface)
Tanks, Gas/Water, Etc.
Pipe - Threaders/Cutters/Benders
Trench Shields/Jacks
Rental-Special Rigging Blocks, Shackles, Chain Hoists (When Not Part Of Base Unit)
Misc. Warehouse/3rd Party Rental / %/EMO
%/EMO
%/EMO
%/EMO
%
%
%/EMO
%
%
%
01200 / Construction Equipment Freight / %
01900
01920
01930
01940
01950
01960
01970
01971
01972
01980
01990 / Miscellaneous Indirect Operations/Cost
Fuel, Oil, Grease (Fog)/Maintenance & Repair (M & R)
Small Tools - Hand/Power (Rent Or Purchase)
Temp./Misc. Pumping (Surface Runoff)
Misc. Hoisting Cost (Riggings/Slings/Mats) - Material Only / %/MO
%/MO
%
%
01960 TEMPORARY PROJECT SCAFFOLDING %/MO
01970 MASTER MECHANIC MO
01971 INDIRECT-UNDISTRIBUTED OPERATORS MMO
01972 INDIRECT-UNDISTRIBUTED TEAMSTERS MMO
01980 PERMANENT ELEVATOR OPERATOR MO
01990 MISCELLANEOUS EXPENDABLES/CONSUMABLES %/MO
NOTE:
1. ASSESSORIES AND ATTACHMENTS TYPICALLY WILL BE CHARGED TO BASE UNIT AND NOT CARRIED AS SEPARATE EMO/COST.
2. MISCELLANEOUS EQUIPMENT AND MACHINES RENTED AS A SMALL TOOL OR FROM MISCELLANEOUS WAREHOUSE RENTAL OFTEN ARE UNTRACKABLE AND SHOULD BE CHARGED TO 01199.
3. TEMPORARY PUMPING IS FOR SURFACE/STORM RUNOFF AND IS NOT TO BE USED FOR CONTRACTUAL DIRECT WORK FOR SUBSURFACE DEWATERING (SEE DIV. 02).
4. ALL SMALL TOOLS ARE EXPENDABLES, WHETHER PURCHASED OR RENTED. SEE ATTACHED APPENDIX A.
5. RIGGING SUPPLIES ARE EXPENDABLE, LABOR FOR RE-SHEAVING, ETC. IS CHARGED TO UNLOAD/ASSEMBLE OR M & R AS APPROPRIATE TO ESTIMATE INPUT.
6. SEE ATTACHMENT B FOR GENERAL LISTING OF CONSUMABLE SUPPLIES.
2
21 January, 2006
ACTIVITY DESCRIPTION UNIT
INDIRECTS (95)
- 18 -
21 January, 2006
ACTIVITY DESCRIPTION UNIT
9500000 ***OVERHEAD/INDIRECT COSTS***
00100 **SALARIES AND WAGES**
00110 SUPERVISION MMO
00111 PROJECT MANAGER MMO
00112 GENERAL SUPERINTENDENT MMO
00113 EQUIPMENT SUPERINTENDENT MMO
00114 SUPERINTENDENT (SALARIED ONLY) MMO
00115 QA/QC MANAGER MMO
00119 GENERAL FOREMAN (MERIT SHOP ONLY - WAGES) MMO
00120 ENGINEERING MMO
00121 PROJECT ENGINEER MMO
00122 OFFICE/SCHEDULE/CONTROL MMO
00123 MECHANICAL/ELECTRICAL ENGINEER MMO
00124 FIELD ENGINEER MMO
00125 TECHNICIANS (DRAFTPERSONS, DOCUMENT
CONTROL) MMO
00126 SURVEY CREW (SALARIED ONLY) MMO
00127 QC ENGINEER/INSPECTOR MMO
00129 CONTRACT ENGINEERS MMO
00130 COMMERCIAL/ADMINISTRATIVE MMO
00131 PROJECT ACCOUNTANT MMO
00132 ACCOUNTANT MMO
00133 PAYROLL/TIMEKEEPER MMO
00134 SECRETARY/RECEPTIONIST MMO
00135 CLERK-TYPIST/EDP KEYPUNCH MMO
00136 PURCHASING AGENT MMO
00137 WAREHOUSEMAN MMO
00139 CONTRACT ADMINISTRATION SERVICES MMO
00140 SAFETY/FIRST AID/SECURITY
00141 SAFETY SUPERVISOR/ENGINEER MMO
00142 FIRST AID MAN/NURSE MMO
00143 SECURITY SERVICES-GUARD/WATCHMAN MMO
00149 SAFETY/SECURITY CONTRACT SERVICES %
00150 *HOME OFFICE, GENERAL*
00151 GENERAL ADMINISTRATION %
00152 LEGAL %
00153 AUDIT %
00154 ESTIMATING %
00155 PUBLIC/LABOR RELATIONS %
00156 SCHEDULE/COST %
00157 PROCUREMENT %
00158 MISC. H/O EXPENSE %
00159 H/O CLOSEOUT COSTS %
00180 NON-PRODUCTIVE LABOR (CRAFT ONLY)
00181 SHOW UP PAY %
00182 HOLIDAY PAY %
00183 TRAVEL PAY %
00184 PREMIUM TIME %
00185 DOCTOR/HOSPITAL VISITS %
00190 *H/O DESIGN/ENGINEERING*
00191 PROJECT DESIGN/GENERAL PLANNING %
00192 SITE ENGINEERING/DESIGN %
00193 STRUCTURAL ENGINEERING/DESIGN %
00194 ARCHITECTURAL ENGINEERING/DESIGN %
00195 MECHANICAL ENGINEERING/DESIGN %
00196 PROCESS ENGINEERING/DESIGN %
00197 PIPING/INSTRU. ENGRG./DESIGN %
00198 HVAC/FIRE PROTECT/PLUMBING %
00199 ELECT. ENGINEERING/DESIGN %
00200 *GENERAL OVERHEAD EXPENSES*
00210 PERSONNEL RELATED EXPENSES %
00211 RELOCATION EXPENSE %
00212 LIVING/TRAVEL ALLOWANCE/PER DIEM %
00213 TRAVEL EXPENSE (PROJECT) %
00214 ENTERTAINMENT (PROJECT) %
00220 OFFICE & ENGINEERING - SUPPLIES/
CONSUMABLES %
00221 PROGRESS PHOTOS %
00230 COMMUNICATION EXPENSES MO
00231 TELEPHONE EXPENSE (INCLUDE MONTHLY BILL/
DATA LINE) MO
00232 RADIO EXPENSE MO
00240 COMPUTER EXPENSE/SUPPLIES MO
00250 CPM/SCHEDULE EXPENSE MO
00300 **PROJECT OFFICES/SHOPS**
00310 PROJECT OFFICE, %
00320 PROJECT OFFICE, OWNER %
00330 TRAILERS, (STORAGE/TOOL/CHANGES, ETC) %
00340 OFFICE & ENGINEERING-FURNITURE &
MACHINES %
00350 ICE/REFRIG. FACILITIES %
00360 BUILD TEMPORARY FAB SHOPS %
00361 CARPENTER FAB SHOP - ERECT/MAINTAIN/REMOVE %
00362 IRONWORKER FAB SHOP - ERECT/MAINTAIN/REMOVE %
00363 PIPE/MECH FAB SHOP - ERECT/MAINTAIN/REMOVE %
00364 ELECTRICAL FAB SHOP - ERECT/MAINTAIN/REMOVE %
00365 MECHANIC'S SHOP - ERECT/MAINTAIN/REMOVE %
00370 TEMP. WAREHOUSE FACILITIES %
00390 MAINTAIN OFFICES/SHOPS %
00400 **CAMP FACILITIES**
00410 CAMP DEVELOPMENT/CONSTRUCTION %
00420 FACILITIES FOR STAFF %
00430 FACILITIES FOR CRAFT PEOPLE %
00440 DINING FACILITY %
00450 JANITORIAL %
00490 MAINTAIN CAMP FACILITIES MO
00500 **TEMP SITE DEVELOPMENT/UTILITIES**
00510 CONSTRUCT TEMP ROAD/PARK/LAYDOWN, ETC. %
00511 CONSTRUCT TEMP PARKING %
00512 CONSTRUCT TEMP LAYDOWN/STORAGE %
00513 CONSTRUCT TEMP FENCE/BARRICADES %
00514 TEMP TRAFFIC CONTROL %
00515 TEMP PROJECT SIGNS/BULLETIN BOARDS %
00516 EPA/EROSION CONTROL %
00517 MAINTAIN TEMP. ROADS/PARKING/LAYDOWN %
00520 TEMPORARY UTILITIES %
00521 INSTALL/REMOVE CONSTR. ELECTRIC %
00522 INSTALL/REMOVE CONSTR. LIGHTING %
00523 INSTALL/REMOVE WATER SUPPLY %
00524 INSTALL/REMOVE SANIT. WASTE SYS. %
00525 INSTALL/REMOVE TEMP. TOILETS %
00526 INSTALL/REMOVE TEMP HEAT %
00527 INSTALL/REMOVE FIRE PROTECTION %
00528 INSTALL/REMOVE TEMP VENTILATION %
00529 INSTALL/REMOVE TEMP. CONSTR. AIR SYS. %
00530 UG UTILITY EXPLORATION %
00540 SITE UTILITY, MAINTENANCE MO
00541 UTILITY MAINTENANCE & MONTHLY EXPENSE MO
00542 TOILET TRAILERS/PORTABLES MO
00550 AGGREGATE/SAND PRODUCTION PLANT TN
00560 ASPHALT - BATCH PLANT TN
00570 CONCRETE - BATCH PLANT CY
00580 PRECAST CONCRETE PRODUCTION CY
00600 **MOBILIZATION/DEMOBILIZATION**
00610 MOVE ON/ERECT %
00620 ON SITE MOVES %
00630 MOVE OFF/DISMANTLE %
00640 FREIGHT, UNDISTRIBUTED %
00700 **PROJECT SERVICES** %
00710 DRINKING WATER/ICE DISTR. %
00720 OSHA/SAFETY/MEDICAL SUPPLIES %
00721 FIELD SAFETY LABOR %
00725 PHYSICAL/DRUG TEST EXPENSE %
00730 CLEAN UP (PERIODIC) %/MO
00732 TRASH CHUTES %
00733 TRASH HAUL/DUMP FEES %
00734 SNOW REMOVAL %
00738 FINAL CLEANUP %
00739 JANITOR (FIELD OR OUTSIDE SERVICE) %
00740 TEMP./MISC. PUMPING (SURFACE RUNOFF/
SEEPAGE) %
00750 TEMP. WEATHER PROT/BLDG ENCLOSURES %
00751 TEMP. RAILS/RAMPS/LADDERS %
00790 TESTING, CIVIL/STRUC./MECH./ELEC. %
00791 SOILS (BORINGS, COMPACTION, ETC) %
00792 CONCRETE %
00793 STRUCTURAL %
00795 ELECTRICAL TESTS %
00796 CODE (ASME, BOILER INSP., PERFORMANCE) %
00797 NDE/RADIOGRAPHY %
00798 SPECIAL TESTING %
00799 WELDER QUALIFICATION EA
00800 *OUTSIDE SERVICES* %
00810 DESIGN %
00820 LEGAL/SURVEY %
00830 AUDIT %
00840 ESTIMATING %
00850 PUBLIC/LABOR RELATIONS %
00860 SCHEDULE %
00870 CONSULTANT SERVICES, OTHER %
00880 RESERVED
00890 RESERVED
00900 **INSURANCE/TAXES/FRINGES**
00910 PAYROLL FRINGES
00911 STAFF/CRAFT GROUP HEALTH/FRINGES %
00912 STAFF FRINGES %
00913 FICA/FUI/SUI %
00914 WORKMEN'S COMPENSATION %
00920 TAXES/FEES
00921 SALES/USE TAX %
00922 PERSONAL/REAL PROPERTY TAX %
00923 LICENSE & FEES/PERMITS %
00930 INSURANCE %
00931 BUILDERS RISK/FLOATERS %
00932 CONTR. GENL. LIABILITY/UMBRELLA/EXCESS %
00933 AUTO LIABILITY/VEHICLE DAMAGE %
00934 CONSTRUCTION EQUIPMENT/FLOATERS %
00935 OWNER PROTECTION %
00936 RAILROAD PROTECTION %