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1.1 This standard covers a classification for field requirements, office overhead, and profit for use in construction estimating. This classification is common to all forms of construction, and its components are an integral part of any construction cost estimate. The classification serves as a consistent reference for analysis, evaluation, and monitoring during the feasibility, planning, design, and construction phases of building. Used in conjunction with UNIFORMAT II and other elemental classifications, including Classification E2168, it also ensures consistency in the economic evaluation of construction work across time and from project to project. Through consistency in estimating and cost recording it enhances reporting at all stages in construction—from feasibility and planning through the preparation of working documents, construction, maintenance, rehabilitation, and disposal—and is a necessary part of the reporting process described in Practice E1804.

1.2 This classification applies to all construction work.

1.3 This classification is not based on permanent physical elements of construction (as defined and classified in Classification E1557). Rather, the classification items are major, non-permanent, cost components common to all construction work. They perform the same function and provide for similar needs regardless of the design, specification, construction method, or materials used in the physical construction.