MASTER CODE
TOTAL COST MANAGEMENT

ESTIMATING

BUDGETING

HOW TO BUDGET

COST CONTROL

ORDER OF MAGNITUDE COST ESTIMATE

PROJECT LIFE CYCLE

MASTER CODE

VALUE  ENGINEERING

TCM MAPS

PM CENTRAL

PM SERVICES

ACE

FORENSIC  ENGINEERING

TCM LIBRARY

PLANNNG  CENTRAL

COST  ENGINEERING

FACILITIES  MANAGEMENT

PM  TOOLS & TECHNIQUES

PRAXIS


 

MASTERCODE COST CODE SYSTEM

GENERAL NOTES

1. L-M-S-R  Labor - Material - Subcontract - Rental. (Category II)

2. Labor = Payroll Labor and Subcontract Labor (optional). (Category I)

3. Materials = Material only, including delivery and taxes. (Category I)

4. Subcontract = Labor & Material Subcontracts and Subcontract Labor (optional). (Category I)

5. Rental = Rental only, including delivery and taxes. (Category I)

6. None = Not Classified / Unclassified / No Class Assigned

7. N/A =  Not Applicable

8. List Status = Account status in the Template File when 1st installed. (may be changed by user)

DIVISION 100 LAND & PROPERTY

CLASS

100

Land/Property Acquisition

None

110

Acquisition Expenses

None

150

Development Costs

None

160

Lot Mowing/Maintenance

None

170

Carrying Costs - Loan Interest

None

180

Carrying Costs - Property Taxes

None

190

Carrying Costs - HOA Fees

None

DIVISION 200 PRE-CONSTRUCTION

CLASS

200

Site Surveys

L-M-S-R

201

Property Inspections

L-M-S-R

202

Soils Exploration

L-M-S-R

205

Design Costs

L-M-S-R

206

Engineering Fees

L-M-S-R

207

Estimating Costs

L-M-S-R

210

Construction Financing

None

220

Project Insurance

None

221

Builders Risk Insurance

None

230

Building Permits/Fees

None

231

Radon Gas Fee

None

232

Arborist Fee

None

233

Inspector Training Fee

None

238

Other Permit Fees

None

239

Reinspections

None

240

Utility Deposits

None

241

Water Connection Fee

None

242

Sewer Connection Fee

None

245

Utility Service Fee

None

250

Impact Fees

None

251

City Impact Fee

None

252

Road Impact Fee

None

253

Sewer Impact Fee

None

254

Water Impact Fee

None

255

School Impact Fee

None

256

Police/Fire/Rescue Impact Fee

None

257

Drainage Impact Fee

None

258

Parks/Recreation/Library Imp Fee

None

259

Solid Waste Impact Fee

None

260

Field Office/Storage

L-M-S-R

261

Job Signs

L-M-S-R

262

Site Security & Safety

L-M-S-R

265

Temporary Fencing

L-M-S-R

266

Temporary Storage

L-M-S-R

270

Temporary Utilities

L-M-S-R

271

Temporary Electric

L-M-S-R

272

Temporary Water

L-M-S-R

273

Temporary Phone

L-M-S-R

274

Temporary Gas Service

L-M-S-R

275

Temporary Toilets

L-M-S-R

280

Demolition

L-M-S-R

281

Demolition Materials*

Materials

282

Demolition Labor*

Labor

283

Demolition Equipment Rental

Rental

284

Saw Cutting

L-M-S-R

285

Demolition Hauling / Dump Fees

L-M-S-R

286

Existing Finish Protection

L-M-S-R

288

Oil Tank Removal

L-M-S-R

289

HazMat Removal

L-M-S-R

290

Site Clearing

L-M-S-R

291

Site Clearing Materials

L-M-S-R

292

Site Clearing Labor

L-M-S-R

293

Site Clearing Equip Rental

L-M-S-R

295

Tree Trim & Removal

L-M-S-R

296

Erosion Control

L-M-S-R

DIVISION 300 STRUCTURAL

CLASS

300

Excavating & Grading

L-M-S-R

301

Excavation Blasting

L-M-S-R

302

Dirt Hauling & Dumping

L-M-S-R

303

Shoring & Pilings

L-M-S-R

304

Soil Stabilization

L-M-S-R

305

Fill Dirt / Gravel

Materials

306

Compaction

L-M-S-R

307

Compaction Testing

L-M-S-R

308

Soil Treatment/Pest Control

L-M-S-R

309

Radon Gas Abatement

L-M-S-R

310

Concrete Form/Prep

L-M-S-R

311

Concrete Form/Prep Materials*

Materials

312

Concrete Form/Prep Labor*

Labor

315

Concrete Reinforcing

L-M-S-R

316

Concrete Reinforcing Materials*

Materials

317

Concrete Reinforcing Labor*

Labor

320

Concrete Work

Contract

321

Concrete TruckMix

Materials

322

Concrete Labor*

Labor

323

Concrete Equip Rental*

Rental

324

Concrete Crane Rental

L-M-S-R

325

Concrete Pumping

L-M-S-R

326

Concrete Precast

L-M-S-R

327

Concrete Special Finishes

L-M-S-R

329

Concrete Testing

L-M-S-R

330

Concrete Structures

L-M-S-R

331

Concrete Footers

L-M-S-R

332

Concrete Foundations

L-M-S-R

333

Concrete Columns

334

Concrete Decks

L-M-S-R

335

Concrete Monolithic Slabs

L-M-S-R

336

Concrete Floor Slabs

L-M-S-R

337

Concrete Walls

L-M-S-R

338

Concrete Tilt Up

L-M-S-R

340

Masonry

Contract

341

Masonry Materials*

Materials

342

Masonry Labor*

Labor

343

Masonry Equip Rental*

Rental

344

Masonry Scaffolding

L-M-S-R

345

Parging

L-M-S-R

348

Foundation Waterproofing

L-M-S-R

349

Foundation Drainage/Sump

L-M-S-R

350

Masonry Structures

L-M-S-R

351

Masonry Foundation Walls

L-M-S-R

352

Masonry Retaining Walls

L-M-S-R

353

Masonry Walls

L-M-S-R

354

Masonry Columns

L-M-S-R

355

Masonry Chimney

L-M-S-R

356

Masonry Modifications

L-M-S-R

360

Structural Steel

L-M-S-R

361

Structural Steel Materials*

Materials

362

Structural Steel Labor*

Labor

364

Structural Steel Crane

L-M-S-R

365

Steel - Shop Fabrications

L-M-S-R

366

Steel - Field Welding

L-M-S-R

370

Steel Structures

L-M-S-R

377

Steel/Metal Stairs

L-M-S-R

380

Rough Carpentry

Contract

381

Rough Carpentry Materials*

Materials

382

Rough Carpentry Labor*

Labor

383

Rough Carpentry Tool Rental*

Rental

384

Rough Carpentry Crane

L-M-S-R

385

Special Wood Beams

Materials

386

Structural Hardware

Materials

387

Floor Trusses

Materials

388

Roof Trusses

Materials

390

Rough Carpentry Structures

L-M-S-R

391

Wood Beams & Girders

L-M-S-R

392

Floor Framing

L-M-S-R

393

Exterior Wall Framing

L-M-S-R

394

Roof Framing

L-M-S-R

395

Interior Partitions & Blocking

L-M-S-R

396

Wall Furring

L-M-S-R

397

Stair/Landing Framing

L-M-S-R

DIVISION 400 EXTERIOR FINISHES

CLASS

400

Roofing

L-M-S-R

401

Roofing Materials*

Materials

402

Roofing Labor*

Labor

403

Roofing Equip Rental*

Rental

404

Asphalt Shingle Roofing

L-M-S-R

405

Concrete/Clay Tile

L-M-S-R

406

Slate Roofing

L-M-S-R

407

Cedar Shake Roofing

L-M-S-R

408

Metal Roofing

L-M-S-R

409

Membrane/Built-up Roofing

L-M-S-R

410

Exterior Swing Doors

L-M-S-R

411

Sliding Glass Doors

L-M-S-R

413

Basement Doors

L-M-S-R

414

Special Doors

L-M-S-R

415

Garage Doors

L-M-S-R

416

Garage Door Opener

L-M-S-R

419

Access Panels

L-M-S-R

420

Windows

L-M-S-R

421

Greenhouse Windows

L-M-S-R

422

Glazing

L-M-S-R

423

Stained/Etched Glass

L-M-S-R

424

Entrances/Storefront

L-M-S-R

425

Glass Block Windows

L-M-S-R

429

Skylights/Roof Windows

L-M-S-R

430

Building Wrap

L-M-S-R

431

Exterior Millwork

L-M-S-R

432

Molded Foam Trim

L-M-S-R

435

Wood Siding & Trim

L-M-S-R

436

Wood Siding & Trim Materials*

Materials

437

Wood Siding & Trim Labor*

Labor

440

Face Brick

L-M-S-R

441

Face Brick Materials*

Materials

442

Face Brick Labor*

Labor

444

Brick Tuckpointing

L-M-S-R

445

Stonework

L-M-S-R

446

Stonework Materials*

Materials

447

Stonework Labor*

Labor

449

Precast Ornamental Concrete

L-M-S-R

450

Stucco

L-M-S-R

451

Stucco Materials*

Materials

452

Stucco Labor*

Labor

455

Textured Coatings

L-M-S-R

456

Water & Damproofing

L-M-S-R

457

Special Caulking

L-M-S-R

460

Exterior Painting

L-M-S-R

461

Exterior Painting Materials*

Materials

462

Exterior Painting Labor*

Labor

465

Spraytech Coatings

L-M-S-R

470

Aluminum Siding

L-M-S-R

471

Alum Soffit & Fascia

L-M-S-R

475

Aluminum Railings

L-M-S-R

476

Aluminum Screen Doors

L-M-S-R

479

Gutters & Downspouts

L-M-S-R

480

Vinyl Siding

L-M-S-R

481

Vinyl Soffit & Fascia

L-M-S-R

485

Shutters

L-M-S-R

489

Awnings

L-M-S-R

490

Ornamental Iron

L-M-S-R

491

Chimney Cap

L-M-S-R

DIVISION 500 INTERIOR FINISHES

CLASS

500

Insulation

L-M-S-R

504

Fireproofing

L-M-S-R

505

Metal Stud

L-M-S-R

506

Metal Stud Materials*

Materials

507

Metal Stud Labor*

Labor

509

Soundproofing

L-M-S-R

510

Drywall

L-M-S-R

511

Drywall Materials*

Materials

512

Drywall Labor*

Labor

515

Fiberglass Panels

L-M-S-R

516

Lath & Plastering

L-M-S-R

517

Ornamental Plaster

L-M-S-R

520

Finish Carpentry

L-M-S-R

521

Finish Carpentry Materials*

Materials

522

Finish Carpentry Labor*

Labor

525

Interior Doors

L-M-S-R

526

Fire Doors

L-M-S-R

530

Wood Mouldings

L-M-S-R

531

Wood Shelving

L-M-S-R

535

Wood Stairs & Rails

L-M-S-R

536

Attic Stairs

L-M-S-R

537

Paneling/Planking

L-M-S-R

539

Fireplace Mantle/Trim

L-M-S-R

540

Cabinets & Vanities

L-M-S-R

541

Cabinetry Materials*

L-M-S-R

542

Cabinetry Labor*

L-M-S-R

544

Special Millwork

L-M-S-R

545

Formica Countertops

L-M-S-R

546

Solid Surface Countertops

L-M-S-R

547

Stone Countertops

L-M-S-R

548

Cultured Marble Tops

L-M-S-R

549

Cultured Marble Work

L-M-S-R

550

Painting

L-M-S-R

551

Painting Materials*

Materials

552

Painting Labor*

Labor

554

Faux Finishes

L-M-S-R

555

Wallpaper

L-M-S-R

556

Wallpaper Materials*

Materials

557

Wallpaper Labor*

Labor

560

Suspended Ceilings

L-M-S-R

561

Suspended Ceiling Materials*

Materials

562

Suspended Ceiling Labor*

Labor

565

Acoustical Ceilings

L-M-S-R

566

Metal Ceilings

L-M-S-R

569

Illuminated Ceilings

L-M-S-R

570

Ceramic Tile

L-M-S-R

571

Ceramic Tile Materials*

Materials

572

Ceramic Tile Labor*

Labor

574

Tile Counters

L-M-S-R

575

Glass Block

L-M-S-R

578

Tile/Marble Window Sills

L-M-S-R

579

Ceramic Fireplace Finishes

L-M-S-R

580

Tile Flooring

L-M-S-R

581

Vinyl Flooring

L-M-S-R

582

Wood Flooring

L-M-S-R

583

Wood Floor Refinishing

L-M-S-R

584

Marble Flooring

L-M-S-R

585

Stone/Slate Flooring

L-M-S-R

586

Terrazzo Flooring

L-M-S-R

587

Brick/Paver Flooring

L-M-S-R

588

Concrete Floor Refinishing

L-M-S-R

589

Carpeting

L-M-S-R

590

Door Hardware

L-M-S-R

591

Mirrors

L-M-S-R

592

Medicine Cabinets

L-M-S-R

593

Shower Enclosures

L-M-S-R

594

Bath Accessories

L-M-S-R

595

Wire Shelving

L-M-S-R

596

Metal Shelving

L-M-S-R

597

Closet Systems

L-M-S-R

598

Fabricated Plastics

L-M-S-R

599

Finish Metals

L-M-S-R

DIVISION 600 MECHANICAL & CSI

CLASS

600

Plumbing System

L-M-S-R

601

Plumbing Fixtures

Material

602

Special Tubs

Material

603

Water Heater

Material

604

Plumbing Utility Connections

Material

605

Solar Water Heating Sys

L-M-S-R

606

Gas Transmission System

L-M-S-R

607

Boiler/HW Heating System

L-M-S-R

610

HVAC System

L-M-S-R

611

Oven/Dryer/Bath Venting

L-M-S-R

612

Attic/Whole House Fans

L-M-S-R

614

Electrostatic Filter System

L-M-S-R

615

Sheet Metal Work

L-M-S-R

616

Duct Cleaning

L-M-S-R

619

Prefab Fireplaces

L-M-S-R

620

Electrical System

L-M-S-R

621

Lighting Fixtures

Material

622

Ceiling Fans

Material

624

Electrical Utility Connections

Material

625

Door Chime System

Material

626

CATV/Antenna System

L-M-S-R

627

Telephone/PBX System

L-M-S-R

628

Computer Wiring

L-M-S-R

629

Low Voltage Lighting

L-M-S-R

630

Security System

L-M-S-R

631

Safes & Vaults

L-M-S-R

632

Intercom/Sound System

L-M-S-R

634

Lightning Protection System

L-M-S-R

635

Smoke Detection System

L-M-S-R

636

Fire Extinguishers

L-M-S-R

637

Fire Alarm System

L-M-S-R

638

Fire Sprinkler System

L-M-S-R

639

Central Vacuum System

L-M-S-R

640

Appliances

L-M-S-R

641

Refrigerator/Freezer

L-M-S-R

642

Stove/Range

L-M-S-R

643

Range Hood

L-M-S-R

644

Garbage Disposal

L-M-S-R

645

Dishwasher

L-M-S-R

646

Microwave Oven

L-M-S-R

648

Clothes Washer

L-M-S-R

649

Clothes Dryer

L-M-S-R

650

SPECIALTIES (Div 10)

L-M-S-R

660

EQUIPMENT (Div 11)

L-M-S-R

670

FURNISHINGS (Div 12)

L-M-S-R

671

Window Treatments

L-M-S-R

672

Manufactured Casework

L-M-S-R

673

Rugs & Mats

L-M-S-R

680

SPECIAL CONST (Div 13)

L-M-S-R

681

Greenhouses

L-M-S-R

682

Gazebos

L-M-S-R

690

CONVEYING SYSTEMS (Div 14)

L-M-S-R

691

Residential Elevator

L-M-S-R

692

Dumb Waiter

L-M-S-R

693

Wheelchair Lifts

L-M-S-R

DIVISION 700 SITE IMPROVEMENTS

CLASS

700

Septic System

L-M-S-R

701

Well & Pump

L-M-S-R

702

Water Meter

L-M-S-R

705

Drainage System

L-M-S-R

710

Concrete Curb/Gutter

L-M-S-R

715

Asphalt Paving

L-M-S-R

716

Pavement Marking

L-M-S-R

720

Final Grading

L-M-S-R

730

Concrete Flatwork

L-M-S-R

731

Concrete Flatwork Materials*

L-M-S-R

732

Concrete Flatwork Labor*

L-M-S-R

735

Driveways/Aprons

L-M-S-R

736

Patios/Sidewalks

L-M-S-R

737

Special Concrete Finishes

L-M-S-R

738

Brick Pavers

L-M-S-R

739

Flagstone

L-M-S-R

740

Exterior Wood Structures

L-M-S-R

741

Ext. Wood Structure Materials*

L-M-S-R

742

Ext. Wood Structure Labor*

L-M-S-R

750

Exterior Sundeck

L-M-S-R

751

Exterior Wood Stairs

L-M-S-R

752

Exterior Wood Railings

L-M-S-R

753

Wood Patios/Walkways

L-M-S-R

759

Dune Crossovers

L-M-S-R

760

Fencing

L-M-S-R

765

Mailboxes

L-M-S-R

766

Signage / House Numbers

L-M-S-R

770

Landscaping

L-M-S-R

771

Landscaping Materials*

L-M-S-R

772

Landscaping Labor*

L-M-S-R

775

Irrigation System

L-M-S-R

776

Landscape Plantings

L-M-S-R

777

Sod & Seeding

L-M-S-R

779

Landscape Lighting

L-M-S-R

780

Pool/Spa Construction

L-M-S-R

783

Pool/Spa Re-Decking

L-M-S-R

784

Pool/Sap Re-Marcite

L-M-S-R

785

Pool/Spa Deck Coatings

L-M-S-R

786

Chattahoochee/River Rock

L-M-S-R

790

Screening / Screen Rooms

L-M-S-R

DIVISION 800 PROJECT OVERHEAD

CLASS

800

Site Supervision

L-M-S-R

801

Supervision Bonus

L-M-S-R

802

Associate Bonus

L-M-S-R

805

Project Management

L-M-S-R

810

Rough Cleanup

L-M-S-R

811

Trash Removal/Dumpster

L-M-S-R

812

Dump Fees

L-M-S-R

815

Final Cleaning

L-M-S-R

816

Material Protection

L-M-S-R

817

Special Testing

L-M-S-R

819

General Purpose Scaffolding

L-M-S-R

820

Builders Risk Insurance

None

821

Liability Insurance Impact

None

822

Worker's Comp Impact

None

823

Licensing Cost Impact

None

830

Bonding Costs

None

831

Warranty Program

None

832

Legal Expenses (project only)

None

833

Accounting Costs (project only)

None

834

Administration & Clerical

None

835

Blueprints / Copies

None

836

Photography

None

840

Travel Expenses

None

845

Vehicle Expenses

None

850

Materials Acquisition & Dist.

L-M-S-R

855

Off Site Storage (project only)

L-M-S-R

860

Minor Medical

None

865

Refreshments / Ice

None

870

Consumable Tools

None

880

Final Punchout

L-M-S-R

885

Final Move-in & Set-up

L-M-S-R

890

Warranty Service

L-M-S-R

891

Warranty-Materials*

Material

892

Warranty-Labor*

Labor

893

Warranty-Rental*

Rental

DIVISION 900 SALES & MARKETING

CLASS

900

Marketing / Advertising

L-M-S-R

901

Promotional Signage

L-M-S-R

902

Decorating

L-M-S-R

905

Buyers Incentives

None

906

Permanent Utilities (for buyer)

None

910

Closing Costs

None

911

Title Insurance

None

912

Final Appraisal

None

913

Foundation Check

L-M-S-R

914

Final Inspections

L-M-S-R

915

Final Surveys

L-M-S-R

916

Bank Inspections

None

918

Permanent Loan Points

None

919

Other Closing Costs

None

920

Sales Commissions - In House

None

921

Sales Commissions - Outside

None

930

Construction Loan Points

None

931

Construction Loan Interest

None

932

Post Construction Interest

None

935

Investor Profit Share

None

940

Maintenance

L-M-S-R

950

Late Completion Costs

None

960

General Stock Materials

None

970

Small Job Costs

L-M-S-R

971

Small Jobs - Materials*

Materials

972

Small Jobs - Labor*

Labor

973

Small Jobs - Rentals*

Rental

974

Small Jobs - Overhead

None

980

Miscellaneous Job Cost

L-M-S-R

981

Miscellaneous Materials*

Materials

982

Miscellaneous Labor*

Labor

983

Miscellaneous Rental*

Rental

984

Miscellaneous Job Overhead

None

990

Perm Uncategorized Costs

L-M-S-R

991

Perm Uncategorized Materials*

Materials

992

Perm Uncategorized Labor*

Labor

993

Perm Uncategorized Rentals*

Rental

994

Perm Uncategorized Job Overhead

None

999

Temp Unidentified Job Costs

L-M-S-R