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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

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:

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.

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.

  1. Check for changes in inventory valuation methods.
  2. Reconcile beginning and ending inventory with prior and subsequent years.
  3. Examine cancelled checks, receipts, purchase journals, etc, to validate cost of goods purchased for re-sale and to verify business use of goods.
  4. Examine cancelled checks, receipts, purchase journals, etc, to validate cost of labor, materials and supplies to raise or produce goods for sale.
  5. Ensure amount on the return does not include items purchased for personal use.
  6. Compare cost of labor, materials and supplies to total cost of goods sold for reasonableness.
  7. Calculate cost of goods sold (Beginning Inventory + Purchases + Labor + Materials + Supplies + Other Costs) - (Withdrawals for Personal Use) - (Ending Inventory).
  8. Compare calculated Cost of Goods Sold to Cost of Goods Sold on the taxpayer return.
  9. 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.

  1. Review or prepare a schedule of the net operating loss deductions and how they were carried back or over.
  2. 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.
  3. Determine if the NOL was properly carried back. It must be carried back first to any preceding years prior to any carryforward.
  4. 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.
  5. When making current year adjustments, evaluate whether the issue existed in a prior year, it may result in reduction in the current NOLD carryforward.
  6. 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.
  7. Compare computations for the regular NOL and the alternative minimum tax.
  8. Flag the return with NOL carrybacks to indicate that restricted interest is involved.
  9. 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: 15-Sep-2014