Where do non-construction costs belong?
Programs and projects conducted by owners and implemented by AEC firms typically involve costs other than those for construction. For example, up-front costs can include early design and planning, site or right-of-way acquisition and related costs, and engineering and design, as well as first fill and other costs after construction. Many organizations use the CSI/CSC MasterFormat numbers and titles to organize their estimates and cost records, but that system is intended for organizing construction records and costs, not the whole project or program.
Some companies invent codes in Division 1 o
r Division 0. Some extend the range of codes beyond Division 48 to provide more room and structure, and to segregate these costs clearly for presentation and reporting. There don’t appear to be any published industry standards for non-construction costs.
So where do you code your other costs?