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International Construction Measurement
Standards: Global Consistency in
Presenting Construction Costs
Responses to consultations and basis for conclusions
July 2017
ICMS
ICMS: Basis for conclusions
Summary
The International Construction Measurement Standards (ICMS) have undergone extensive global consultation. Following
the preparation of a draft by the Standards Setting Committee (SSC) in August 2016, ICMS had one private and two public
consultations.
Statistical summaries of the responses received for each consultation were as follows:
Private consultation September to October 2016:
The ICMS initial draft was sent to 250 global professionals and comments were received from over 50.
First public consultation December 2016 to February 2017:
Downloads (PDF): 1254
Participants: 33
Second public consultation March to May 2017:
Downloads (PDF): 623
Participants: 63
All comments received were considered and reviewed by the SSC in their regular meetings. It was not possible to respond to
every comment received, therefore, a summary of the key points and decisions are recorded in this basis for conclusions. A
comprehensive list of actions taken by the SSC following comments received after the second public consultation is included in
Appendix A.
Generally, comments that were received fell into one of the following four categories:
taxonomy and classification
composition of Cost Groups and Cost Sub-Groups
content of the values and attributes or
detailed comments on definitions and wording.
Taxonomy and classification

The aim of ICMS was to be as simple as possible, while maintaining a useful level of detail when comparing costs across
different markets. Some comments related to the fact that the classification scheme was not sufficiently definitive and that
large, multiple-category projects did not fit easily and clearly into the taxonomy described. This led to some revision of the
classification to allow for sub-projects and changes to the definitions to aid clarity. The aim was to maintain simplicity in the
number of hierarchical levels to ease subsequent data collection and reduce the potential for inconsistency.
Composition of Cost Groups and Cost Sub-Groups

The purpose of ICMS is to harmonise different national standards at high level, therefore, many comments were received relating
to discrepancies from accepted national practice. This covered two principal areas. Firstly, the ICMS cost grouping does not follow
elemental cost planning methods used for buildings, which are used in some parts of the world. Secondly, to connect buildings
and civil engineering, ICMS adopted a structure that differs from conventional infrastructure cost headings. In both cases, the
SSC considered that mapping between these different structures was possible, particularly as data collection becomes more
flexible with enhanced technologies. In fact, since ICMS use a structure based on key construction design disciplines, it is more
likely to align with data from building information models and avoid the problems associated with separate design and cost
classifications.
Content of the values and attributes

Values and attributes were included in ICMS to describe the key qualitative and quantitative cost drivers for each type of project
or sub-project. Comments were received from sector specialists that allowed important refinement of these parameters. Again,
the tendency was for the comments to add extra layers of detail, which, in some cases, the SSC felt would be counter-productive
in the collection of data. One example was currency conversion which may have led to unnecessary complexity ICMS simply
require reporting in the currency in which the cost is paid and any conversion will rely on subsequent analysis of the data. Since
ICMS allow the reporting of costs through the project life cycle, comments were received on how cost base dates, inflation and
the like would be accommodated. After consideration, it was decided that the fundamental parameters relating to project stage,
base date and inflationary composition of the costs were the key minimum requirements.
Detailed comments on definitions and wording

While it was recognised that many definitions of terms exist in other international standards for construction, and some of these
are referenced in ICMS, the overriding aim of the SSC was to use simple, plain, professionally-recognised language that can be
easily translated and understood. This is particularly important in a cost standard that transcends building and civil engineering,
since terminology in these sectors is not consistent and mitigates against common approaches. Many of the detailed comments
received were useful in correcting inconsistencies and anomalies and generally ensuring a clearer document.
2
Appendix A Comments received during the 2nd consultation that led to changes to the draft Standard
Reference
Comment to 2nd
Comment received Description of change
number consultation
draft
2 Page 4 ICMS requires a cost report to include both GEFA (IPMS 1) and Add GEFA and GIFA to
GIFA (IPMS 2) measured in accordance with the rules set out in definitions.
IPMS. This does not appear to be strictly true and would draw your
attention to specific comments relating to the use of IPMS in cost
benchmarking later in this document.
4 Page 5 The Exposure Draft states that: The aim of the SSC is not to replace Add 'international'.
existing local standards, but to provide a consistent framework into
which data generated locally can be allocated for the purposes of
comparison. The Building Cost Information Service (BCIS) would
suggest that the word international is inserted in this statement
so it states that it provides an internationally accepted framework
for reporting the costs, which have, in some cases, already been
reported per the local standard or legal requirements.
5 Page 5 The Exposure Draft states that: Thus, the types of Project are Insert the phrase 'generally
compatible with the United Nations International Standard compatible' in both
Industrial Classification of all Economic Activities. The Cost Sub- sentences.
Groups are compatible with the elements in ISO 12006 Building
construction Organization of information about construction works
Part 2: Framework for Classification, and can be adapted to be
compatible with most other breakdown systems such as Uniclass or
Omniclass. In our opinion this is not strictly true as incompatibility
with UNISIC still exists and moreover we dont think the definitions
at Level 3 are consistent with the usual interpretation of the ISO
definition of Element Constituent of a construction entity (3.4.2)
with a characteristic function, form, or position.
10 Page 8 In the UK, value added tax (VAT) is commonly charged on goods Definition of Taxes and
and services. UK construction cost analyses exclude VAT. In the Levies already provided.
definition of Capital Construction Costs, can clarity be given on VAT If a tax is to be excluded
and equivalent taxes in other countries. by local practice it can be
stated as Excluded.
21 Page 13, 1.07 Further clarification is required in this section and would suggest Clarifying note to be
External and that the following additional text is inserted Where projects added.
ancillary include more than one sub-project, exclude the cost of sub-project
works categories that are analysed separately.
22 Page 13, 1.06 What is the intended difference between constructed asset in Use 'constructed asset'
and 1.07 1.06 and construction required to fulfil the primary function of throughout. Presume
the Project or Sub-Project in 1.07? See query on definition of constructed asset includes
constructed asset on page 7 above. any external works
connected to it.
23 Page 14, Cost The Exposure Draft should include a definition of Cost base date Include base date
base date in 1.1. In this instance, it seems to apply to the date at which the and the date of any
currency conversion occurs elsewhere, base date is used to mean currency conversions
the date at which an estimate was calculated. See general notes in the attributes and
in Appendices. For very large projects with multiple sub-projects, include definitions in the
there may be one base date per sub-project if the tender dates are definitions section.
different.
27 Page 15, Add Agreed price at commit to construct, e.g. accepted tender, Values changed to pre-
Status of cost target cost, etc. construction | at tender |
report during construction | actual
costs of construction post-
completion.
3
Reference
Comment to 2nd
number consultation
draft
29 Page 17 IPMS 1 and GEFA and IPMS 2 and GIFA are not direct alternatives Add GEFA and GIFA to
and this also needs explanation. definitions.
30 Page 17 Definition of Buildings. Are they all for persistent daily use? Delete 'for persistent daily
Examples not in persistent use may include structures such as use'.
tombs and mausoleums. Isolated military or scientific buildings may
also not fall within this definition.
31 Page 18, To be consistent, the wording should be the same as for Railways, Ensure consistency in
Roads and i.e. number of crossings over water, roads, other railways, valleys description.
motorways, and the like.
Project
Complexity
32 Page 19, It is assumed that elevated railways will be treated the same as Distinguish between
Railways elevated roads so the Exposure Draft should include a note that elevated railways and
Elevated railways as an integral part of bridges shall be included in railway bridges. Add
Bridges. If this is not the case, there needs to be some explanation functional type for light
of why they are treated differently. railways.
33 Page 19, Add number of crossing under roads, railways, waterways and the Change as suggested.
Railways, like.
Project
complexity
34 Page 20, Add total number of abutments/piers/towers. Add a value for total
Bridges, number of piers and towers
Project and a separate item for the
complexity: number of piers and towers
in water.
35 Page 22, It is not clear what is meant by modules, processes and major Replace modules with
Waste water structure. Does each module have a process and a structure? This processes and delete
treatment needs clarifying. number of processes from
works, complexity.
Principle
Standardise attributes of
design
waste water treatment
features
works and water treatment
works.
36 Page 23, Water It is not clear what is meant by modules, processes and major See comment number 35.
treatment structure. Does each module have a process and a structure? This
works, needs clarifying.
Principle design
features
38 Page 24 The definition of pipelines should include finely divided solids A Add powders.
series of pipes and tubing for the transfer of liquid, gas or finely
divided solids. This would expand the definition to include pipelines
for ash, cement and other bulk powders.
39 Page 25, Well Well drilling is an activity. All the other Projects are the name of Change 'Well Drilling' to
Drilling the resultant entity, it should be Wells and boreholes. 'Wells and boreholes'.
45 Page 31, (a) It will, in some cases be necessary to permit multiples of the Make clear in the notes
accepted alternative terms. An example is the classification of that more than one pre-set
Tunnels or Bridges which may include more than one use road and value can be used.
rail. Buildings may also have several functional spaces within them.
It would be helpful to users of the Standard to have an indication
where multiple uses of a single attribute are permitted or expected.
This would also help system implementers to develop compatible
data structures.
4
Reference
Comment to 2nd
number consultation
draft
46 Page 31, (d) It may be worth considering a limit (possibly expressed as a All Other Costs should not
percentage of the Project Total) on the proportion of costs which be more than 5% of the
can be expressed as All Other Costs. There may be a concern relevant Cost Group.
that some users would use this category to produce a seemingly
compliant analysis at the expense of transparency, which is a
primary requirement.
51 Appendix A It appears to be written in the context of a design solution and is Define the scope of costs
not therefore a good example, unless the context is stated. Would in Structure better by
this and other examples be better located on the website with stating that this includes
the WBS mappings rather than part of the Standard? Much of the non-load-bearing
work listed under 1.03 Structure might not be load-bearing in other components forming an
design solutions, in the sense of designed to carry the load of the integral part of composite
building and will need to be repeated under 1.04 e.g. staircase, upper load-bearing work.
floor beams and slabs, roof beams and slabs, etc. However, if the Distinguish between the
interpretation of load-bearing is designed to carry on imposed load two references to UPS
then it applies to most parts of a building from cladding to floor in electrical services and
tiles. generators (perhaps delete
UPS after generators and
If this is included in the Standard it needs detailed scrutiny is
assume any UPS cost will
1.05.020.060 uninterrupted power supply meant to be different
be placed in electrical
from 1.05.130 ... uninterruptible power supply.
services).
52 Appendix B Bridges: We suggest including Piers and towers and Suspension Move Bearings to
systems in substructure, but if they are to be included in structure Structure.
then Bearings which occur between the piers and the deck would
also need to be in superstructure.
72 Page 12, For purposes of clarity and reinforcement, consider inserting the Insert Levels in the
Figure Levels in the diagram. diagram.
2: ICMS
Hierarchy
73 Pages 1214, Table 1: It is not clear from the table which are Level 2 and Level 3 Insert cost codes instead
Table 1 costs. Although it is colour coded, it could be made clearer to the of Item in both Table 1
read in user. and Appendices.
conjunction
Table 1: 2nd column: Consider inserting cost codes instead of the
with
phrase Item.
Appendices A,
B and C A codification framework is indicated in Appendix A, B and C.
However, it would be of benefit if the codification framework were
explained in the main body of the Standard.
74 Pages 12 to A single column showing the cost code for each Cost Group, Cost Insert brief paragraph in
14, Table Category and Cost Sub-Category will benefit users. At present, the the Standard explaining the
1 Read in presentation of cost code information is different for each table. use of cost codes.
conjunction Approach needs to be standardised.
with Annexes
A, B and C
75 Page 13, Is there no item 1.10? Correct numbering.
Table 1
76 Page 13, Item 1.11. As defined Where? State as defined in Section
Table 1 1.2.
Insert cross reference to location of definition on Page 9. Or repeat
definition in table.
If the scope of Taxes and Levies is defined in Table 1, does it also need
to be included in 1.2 Definitions? What would help the user most?
5
Reference
Comment to 2nd
number consultation
draft
77 Page 13, Item 2: Associated Capital Costs On the Land Cost issue:
Table 1 continue to include it, but
In the UK, it is unlikely that the cost manager will obtain access to
elevate it one hierarchical
non-construction related costs. How is this to be addressed by the
level. This is based on
cost manager?
feedback from some early
adopters of ICMS (ARUP)
who say it has allowed a
conversation about ICMS
with their clients.
79 Schedule Report: Column 1: Project Attributes Change to main Project
1, Page 15, type (principal Sub-
Brief description of the Project:
Project Project).
Attributes Principal function: What does this mean? What information is to be
and Projects inserted in the Project Values column?
Values table
84 Schedule Site: Column 2: Project Values Change to Joint venture
1, Page 16, foreign Constructor.
Procurement:
Project
Attributes Joint venture Constructor from another market: What does the
and Projects term market mean in this context? Another Constructor from
Values table another country? Clarity needed.
86 Schedule Works: Clarify that new build
1, Page 17, includes major extensions.
Nature: Is an extension classified as new build? If not, extension
Buildings
needs to be addressed in definition.
table
Both horizontal and vertical extensions need to be considered.
89 Schedule Works: Change the values to less
1, Page 17, than 25% | up to 50% |
Principal design features:
Buildings up to 75% | up to 100%,
table Degree of prefabrication: Information to be stated does not of Capital Construction
correlate with the question. As it stands, the information requested Costs.
appears to be meaningless.
Should the response be based on the proportion of the Works that
is (or is to be) prefabricated? Either as a percentage of Total Project
Cost or of GIFA?
A secondary question might relate to the predominant method of
prefabrication used.
92 Schedule Project Quantities: Change 'lot' to 'legal
1, Page 17, boundary'.
Site area: Reads Site area (within lot boundary of the building site,
Buildings
excluding []).
table
What does lot mean?
For clarity, should the method of quantification read:
Site area (the area enclosed by the boundary of the building site,
excluding [])?
93 Schedule Project Quantities: Change 'occupancy' to
1, Page 17, 'number of occupants'.
Functional units: What does the term occupancy mean in this
Buildings
context? Does occupancy not come under others stated?
table
Clarity needed.
6
Reference
Comment to 2nd
number consultation
draft
101 Schedule Works: Clarify that a range of

1, Page 21, cross-sectional areas
Dimensions: How do you specify the dimensions of tunnels when
Tunnels table can be provided. If each
they are of varying cross-sectional dimensions?
different diameter is a
Clarity needed. different Sub-Project this
may create significant
added complexity.
110 Schedule Works: Allow option of stating
1, Page 28, none.
Environmental grade:
Refineries
table Status: What is the status classification for works that do not
achieve the targeted environmental grade?
113 Appendix A footnote stating that the delineation between substructure and Include reference to
B, Page 32, substructure is shown in Schedule 2 would aid the user. Schedule 2 in the text
Cost Sub- relating to the use of the
Groups: Civil Standard.
Engineering
Works table
116 Appendix B, Preliminaries | Constructors site overheads | general requirements: Amend the Cost
Pages 35 and Sub-Groups but keep
The following preliminaries items do not appear to have been
36, Cost Sub- them as broad and few as
addressed:
Groups: Civil possible.
Engineering site security
Works table temporary works (e.g. hoardings, fences, gates, barriers, access
scaffolding, etc.)
brought-in services (e.g. catering, EDMS; web-based document
management systems, etc.)
surveys and inspections
guarantees and warranties and
fees and charges paid by the Constructor (building control fees,
scheme registration fees, license charges, etc.).
125 General Editor to proofread and address spelling and grammatical errors Editor will address.
throughout the document.
126 1.2 Associated Capital Cost See comment number 77.
Definitions
The ground costs or Site Acquisition Costs may be dissected from
this cost group for two reasons:
1. Benchmarking could be easier if ground costs and (other)
Associated Capital Costs have their own group.
(The relation between the size and value of the building and the size
and value of the ground is not very close.)
2. The characteristic life cycle of land is very different from the
characteristic life cycle of a building, let alone the life cycle of
associated costs like consulting costs.
For future use in life cycle approach this should be considered.
Wording proposed:
Capital cost = Site Acquisition + Capital Construction Cost +
Associated Capital Cost.
7
International Construction Measurement Standards Coalition
ICMS

International Construction Measurement Standards Coalition
July 2017
1st edition
Published by the International Construction Measurement

Standards Coalition (ICMSC)
No responsibility for loss or damage caused to any person acting
or refraining from action as a result of the material included in this
publication can be accepted by the authors or the ICMSC.
ISBN 978-1-78321-197-5
Copyright July 2017 International Construction Measurement
Standards Coalition (ICMSC). All rights reserved. Copies of
this document may be made strictly on condition that they
acknowledge ICMSCs copyright ownership, set out the ICMSCs
web address in full, https://icms-coalition.org/, and do not add to
or change the name or the content of the document in any way.
This document should not be translated, in whole or in part, and
disseminated in any media, whether by electronic, mechanical
or other means now known or hereafter invented, including
photocopying or recording, or in any information storage and
retrieval system, without permission in writing from the ICMSC.
Please address publication and copyright matters to
info@icms-coalition.org
Cover image iStock
Part 1 Part 2 i
Context Schedule 1 Schedule 2 Appendices
ICMS Framework
ICMS
Contents
Welcome to ICMS: Global Consistency in Presenting Construction Costs 1
Introduction 2
ICMS Standards Setting Committee 4
Part 1
Context 5
1.1 Introduction..................................................................................................................................................... 5
1.2 Definitions........................................................................................................................................................ 5
1.3 Use of the Standards....................................................................................................................................... 6
Part 2
ICMS Framework 7
2.1 Introduction..................................................................................................................................................... 7
2.2 Hierarchical Levels ......................................................................................................................................... 8
2.3 Project Attributes and Project Values.......................................................................................................... 10
Schedule 1 Project Attributes and Project Values for Each Type of Project and Sub-Project 11
Schedule 2 Substructure and Structure Delineation for Each Type of Project and Sub-Project 25
Appendices 27

General notes ............................................................................................................................................................. 27
Appendix A Cost Sub-Groups: Buildings................................................................................................................ 28
Appendix B Cost Sub-Groups: Civil Engineering Works...................................................................................... 35
Appendix C Cost Sub-Groups: Associated Capital Costs.................................................................................... 39
Appendix D Cost Sub-Groups: Site Acquisition and Clients Other Costs....................................................... 40
Appendix E Process Flow Charts............................................................................................................................. 41
Appendix F Reporting Templates............................................................................................................................ 44
Appendix G Interface with International Property Measurement Standards (IPMS)................................... 47
Appendix H Bibliography.......................................................................................................................................... 48
Part 1 Part 2 ii
ICMS Framework
ICMS
Welcome to ICMS: Global Consistency in Presenting Construction Costs
The International Construction Measurement Standards All local, regional or worldwide approaches will be
(ICMS) aim to provide global consistency in classifying, documented to allow coordination, expansion and
defining, measuring, analysing and presenting entire consistency of ICMS guidance whenever required.
construction costs at a project, regional, state, national or
The Coalition is beginning the important work of
international level. ICMS are a cost classification system.
implementation by liaising with governments on a national,
This project is the first of its kind with global coverage, regional or state and local level to seek adoption of ICMS.
bringing together numerous organisations from around the Many key stakeholders are being engaged in the process of
world to create shared international standards for presenting implementation. A list of ICMS-supporting partners is shown
entire construction costs. This first edition of ICMS focuses on the ICMS Coalition website (https://icms-coalition.org/)
on capital costs; however, future editions of ICMS may these organisations are committed to the adoption of ICMS.
incorporate other matters such as costs-in-use.
The Coalition, the SSC and the numerous participants in the
Consistent practice in presenting construction costs consultation are proud to present ICMS.
globally will bring significant benefits to construction cost
For further information on ICMS please visit the website
management. Globalisation of the construction business has
(https://icms-coalition.org/).
increased the need to make meaningful comparative analysis
between countries, not least by international organisations On behalf of the ICMS Coalition Trustees:
such as the World Bank Group, the International Monetary
Ken Creighton (Royal Institution of Chartered Surveyors)
Fund, various regional development banks, non-governmental
Chair
organisations and the United Nations.
Martin Darley (Association for the Advancement of Cost
The Coalition did not identify any existing standard that
Engineering) Vice Chair
was suitable for international adoption. For this reason, the
Coalition has come together to create a shared standard. Julie dela Cruz (Philippine Institute of Certified Quantity
Following earlier discussions, at a meeting at the International Surveyors) General Secretary
Monetary Fund in June 2015, Coalition members confirmed Craig Bye (Canadian Institute of Quantity Surveyors)
they were committed to promoting the implementation of General Secretary
ICMS to encourage world markets to accept and adopt ICMS
as the primary standards for presenting construction costs
across different nations in a consistent way.
An independent Standards Setting Committee (the SSC) was
formed. The SSC includes technical experts from 16 countries
and a combined expertise covering 47 different markets.
The SSC worked virtually and also met three times, once in
Brussels and twice in London.
The Coalition is a non-governmental, not-for-profit
professional coalition. A wide range of professional
organisations are represented in the Coalition and the SSC.
They were generous in providing their national standards,
which provided the basis for the early deliberations of the
SSC.
The SSC produced the complete consultation draft of ICMS
within a year, in July 2016. Following the private consultation
period in October 2016, two public consultations took place
between November 2016 and April 2017. The completed first
edition was published in July 2017.
The Coalition accepts that standards setting is a continuous
and dynamic process. It will be listening closely to the
global construction cost management community to ensure
necessary updates are captured for continued improvement.
In addition to preparing further editions of ICMS for
additional types of civil engineering projects, the SSC will also
monitor all guidance notes on ICMS to ensure that they are
consistent with the principles and intent of ICMS.
Part 1 Part 2 1
ICMS Framework
ICMS
Introduction
The International Construction Measurement Standards Institution of Civil Engineers (ICE)

Coalition (the Coalition) was formed on 17 June 2015 after
Institution of Surveyors Kenya (ISK)
earlier discussions and a formal meeting at the International
Monetary Fund in Washington DC, USA. The Coalition, Institution of Surveyors of Uganda (ISU)
comprising the organisations listed below at the date of
International Cost Engineering Council (ICEC)
publication, aims to bring about consistency in construction
cost reporting standards internationally. This is achieved by Italian Association for Total Cost Management (AICE)
the creation and adoption of the ICMS, agreed international Korean Institution of Quantity Surveyors (KIQS)
standards for the structuring and presentation of cost reports.
ICMS sets out a structure for describing construction costs in New Zealand Institute of Quantity Surveyors (NZIQS)
terms of project scope, attributes and values descriptors. Nigerian Institute of Quantity Surveyors (NIQS)
This document setting out the provisions of ICMS is the first Pacific Association of Quantity Surveyors (PAQS)
prepared by the Coalitions Standards Setting Committee (the
SSC). The Coalition members at the date of publication are: Philippine Institute of Certified Quantity Surveyors (PICQS)
Africa Association of Quantity Surveyors (AAQS) Property Institute of New Zealand (PINZ)
Association for the Advancement of Cost Engineering Real Estate Institute of Botswana (REIB)
International (AACE) Royal Institute of British Architects (RIBA)
Association of Cost Engineers (ACostE) Royal Institution of Chartered Surveyors (RICS)
Association of South African Quantity Surveyors (ASAQS) Royal Institution of Surveyors Malaysia (RISM)
Australian Institute of Quantity Surveyors (AIQS) Singapore Institute of Building Limited (SIBL)
Brazilian Institute of Cost Engineers (IBEC) Singapore Institute of Surveyors and Valuers (SISV)
Building Surveyors Institute of Japan (BSIJ) Sociedad Mexicana de Ingeniera Econmica, Financiera y de
Canadian Institute of Quantity Surveyors (CIQS) Costos
Chartered Institute of Building (CIOB) Society of Chartered Surveyors Ireland (SCSI)
Chartered Institution of Civil Engineering Surveyors (ICES) Union Nationale des Economistes de la Construction (UNTEC)
China Electricity Council (CEC) Construction organisations have been working internationally
for many years. Research has shown, however, that different
China Engineering Cost Association (CECA) approaches to presenting the costs of construction can vary
Commonwealth Association of Surveying and Land Economy by as much as 2530% due to inconsistent methodology
(CASLE) and standards. Hence international standards are required
to ensure global consistency in presenting the entire cost of
Conseil Europeen des Economistes de la Construction (CEEC) construction projects.
Consejo General de la Arquitectura Tcnica de Espaa (CGATE) The aim of the Coalition is to provide a structure and
Dutch Association of Quantity Surveyors (NVBK) format for classifying, defining, measuring, analysing and
presenting construction costs that will provide consistency
European Federation of Engineering Consultancy Associations
and transparency across international boundaries. The
(EFCA)
SSC has focused only on issues directly related to the
Federation Internationale des Geometres (FIG) costs of construction so that cross-boundary costs can be
benchmarked and the causes of differences in costs can be
Ghana Institution of Surveyors (GhIS)
identified.
Hong Kong Institute of Surveyors (HKIS)
The ICMS project followed work on the development of
Ikatan Quantity Surveyor Indonesia (IQSI) International Property Measurement Standards (IPMS).
IPMS established standards for measuring the floor areas of
Indian Institute of Quantity Surveyors (IIQS)
buildings. For ICMS a key element agreed by the Coalition
Institute of Engineering and Technology (IET) members was that ICMS would be compatible and would
accord with IPMS.
Institute of Quantity Surveyors of Kenya (IQSK)
Institute of Quantity Surveyors Sri Lanka (IQSSL)
Part 1 Part 2 2
ICMS Framework
ICMS
ICMS offer a framework against which costs can be classified, standards but do introduce some concepts that may be new
measured, recorded, analysed and presented. The hierarchical to some markets.
framework has four levels:
ICMS are high-level standards. Markets that do not have
Level 1: Project or Sub-Project established standards are encouraged to adopt ICMS. Markets
Level 2: Cost Category that do have established local standards should adopt ICMS
to compare cost data prepared using different standards from
Level 3: Cost Group
different markets on a consistent, like-for-like basis. The aim
Level 4: Cost Sub-Group of the SSC is not to replace existing local standards, but to
The composition of Levels 2 and 3 is the same for all Projects provide an internationally accepted consistent framework
and Sub-Projects, although discretion is allowed in the into which data generated locally can be allocated for the
contents of Level 4. Examples of the contents of Level 4 are purposes of comparison. In time, it is expected that ICMS
given in Appendices A, B, C and D. will become the primary basis for both global and local
construction cost reporting.
These Standards provide definitions, scope, attributes and
values, units of measurement and explanatory notes for each In drafting ICMS, the SSC has been conscious of the need for
type of Project. It provides guidance on: compatibility with other established or emerging standards.
It has striven to strike a balance between the need for
how the Standards are to be used
prescription to be compatible with other standards and
the level of detail to be included the need for flexibility to accommodate the different cost
the method of dealing with Projects comprising different classification systems that exist across the world.
Sub-Projects and
Thus, the types of Project are generally compatible with
the approach to be taken to ensure that like is compared the United Nations International Standard Industrial
with like, especially considering different currencies and Classification of all Economic Activities. The Cost Sub-Groups
time frames. are generally compatible with the elements in ISO 12006
For buildings, the various cost analysis standards worldwide Building construction Organization of information about
require the measurement of either gross external floor area construction works Part 2: Framework for Classification, and
(GEFA) or gross internal floor area (GIFA). This permits the can be adapted to be compatible with most other breakdown
representation of overall costs in terms of currency per systems such as Uniclass or Omniclass.
GEFA or GIFA. Research shows that floor area measurement
In addition, it has been recognised that a work breakdown
standards vary considerably between countries. The linking
structure (WBS) approach to cost reporting is widely used
of ICMS with IPMS provides a valuable tool for overcoming
around the world, particularly in civil engineering. Therefore,
these inconsistencies. ICMS require a cost report to
examples of mapping to and from various national standards
include both GEFA (IPMS 1) and GIFA (IPMS 2) measured
and WBS are included on the Coalition website
in accordance with the rules set out in IPMS. These are
(https://icms-coalition.org/).
summarised in Appendix G.
For civil engineering projects, ICMS also provide units of
measurement describing their physical sizes and functional
capacities for the purposes of comparison.
The SSC prioritised setting a cost classification standard for
buildings and selected types of civil engineering projects. The
types of civil engineering projects chosen for this first edition
of ICMS are those that are most commonly required and
cover:
road and rail transport
energy
oil and gas and
the utility sectors.
Further types will be added in future editions. ICMS have
been created through a transparent, detailed and inclusive
standard-setting process by the SSC. Members of the SSC
freely shared their expertise and knowledge of practices in
their own countries and brought a broader understanding
informed by their international experience. In addition, they
drew upon the guidance of international correspondents. This
resulted in a full analysis and appreciation of the standards
and practices in many more countries than those directly
represented by SSC members. ICMS are not a hybrid of those
Part 1 Part 2 3
ICMS Framework
ICMS
ICMS Standards Setting Committee
In June 2015, the Coalition selected construction cost

management experts from around the world to form its
Standards Setting Committee (the SSC) to develop global
standards for presenting construction costs.
The SSC comprises experts representing a wide range of
construction professional organisations.
The SSC acts independently from the Coalition and its
members.
The SSC members and co-authors of these Standards are:
Ong See-Lian (Malaysia) Chairman
Alan Muse (UK) Vice-Chairman
Gerard OSullivan (Republic of Ireland) Executive Secretary
Alexander Aronsohn (UK)
Dainna Baharuddin (Malaysia)
Tolis Chatzisymeon (Greece)
William Damot (Philippines)
Ruya Fadason (Nigeria)
Roger Flanagan (UK)
Mark Gardin (Canada)
Malcolm Horner (UK)
Roy Howes (Canada)
Guo Jing Juan (China)
Philip Larson (USA)
Patrick Manu (Ghana)
Charles Mitchell (Republic of Ireland)
Sinimol Noushad (UAE)
Antonio Paparella (Belgium)
David Picken (Australia)
Anil Sawhney (India)
Peter Schwanethal (UK)
Koji Tanaka (Japan)
Tang Ki-Cheung (Hong Kong)
Part 1 Part 2 4
ICMS Framework
ICMS
Part 1 Context
1.1 Introduction Coalition

The International Construction Measurement Standards
The aim of ICMS is to provide global consistency in Coalition, comprising not-for-profit organisations, each with a
classifying, defining, measuring, analysing and presenting public interest mandate.
entire construction costs at a project, regional, state, national
or international level. ICMS allow: Constructor
construction costs to be consistently and transparently Organisation commissioned and paid by a Client to
benchmarked construct or implement the construction of a Project or part
thereof including, in some cases, providing funding, design,
the causes of differences in costs between projects to be
management, maintenance and operation services.
identified
properly informed decisions on the design and location of Conversion date
construction projects to be made and The date or dates at which any currency conversion was made.
data to be used with confidence for construction project Cost Category
financing and investment, decision-making, and related
purposes. A division of Project or Sub-Project costs into Capital
This part provides definitions of terms commonly used Construction Costs, Associated Capital Costs and Site
throughout the Standards. Definitions specific to particular Acquisition and Clients Other Costs currently, with
types of Projects are provided in Appendices A, B, C and D. further divisions for costs-in-use in the future editions of the
This part also sets out the aim and use of the Standards. Standards.
Cost Group
1.2 Definitions A division of costs under a Cost Category into a small number
of broad groups to enable easy estimation or extraction of
Associated Capital Costs cost data for quick high-level comparison by design discipline
The payments, fees and charges payable for work and utilities or common purpose.
off-site, post completion furniture, furnishing and equipment, Cost Management Professional
and construction-related consultancies and supervision, but
excluding costs associated with land acquisition and clients A Service Provider competent to calculate, interpret, analyse,
other costs associated with the realisation of the Project. apportion and report using ICMS.
Base Date Cost Sub-Group
The date at which costs are considered to apply without the A division of costs under a Cost Group according to their
need for any indexing. functions or common purposes irrespective of their design,
specification, materials or construction to enable the costs of
Capital Construction Costs alternatives serving the same function or common purpose to
Expenditure on labour, materials, plant, equipment, site and be compared, evaluated and selected.
head office overheads and profit, including taxes and levies, GEFA
incurred as a direct result of the construction intervention.
It is the total price payable for work normally included in Gross external floor area measured according to IPMS 1 as set
contracts to construct a building or civil engineering works, out in IPMS and provided in Appendix G.
including any supplies by the Client for the Constructor to GIFA
fix. It also includes all temporary works required to undertake
the construction works. Gross internal floor area measured according to IPMS 2 as set
out in IPMS and provided in Appendix G.
Client
ICMS
The entity that procures or provides site, commissions and
pays Service Providers and Constructors to design and International Construction Measurement Standards.
construct a Project on the site including, in some cases, IPMS
funding, operating and maintaining the Project, and pays all
other Associated Capital Costs. International Property Measurement Standards. IPMS are the
global standards that aim to enhance the transparency and
consistency in the way Property is measured across markets.
It was developed by the IPMS Coalition, an independent
group of professional bodies from around the world.
Part 1 Part 2 5
ICMS Framework
ICMS
Major Refurbishment engineers, surveyors, Cost Management Professionals,

constructors, facilities managers, planners, valuers, property
Substantial modification of, or improvement to, the main
managers, asset managers, agents and brokers.
parts of an existing building or civil engineering works to bring
them up to an acceptable standard or to accommodate a Sub-Project
change in-use. Major extension is to be treated as new build.
A sub-division of a Project that can be described by a single
Price Level Adjustment set of attributes and values.
An allowance for the increases or decreases in the price levels, Taxes and Levies
due to inflation, escalation or deflation, over a defined period.
Mandatory costs taxed or levied in connection with the
Project Project by national governments, states, municipalities or
governmental organisations, using the whole or part of the
A series of, or single, construction intervention(s) with a single
construction contract payments as the chargeable base,
purpose or common purposes commissioned by a Client, or
whether paid by the Client or the Constructor.
group of Clients, with a defined start and end date. A Project
may comprise a number of Sub-Projects. Total Capital Cost
Project Attributes The total of Capital Construction Costs, Associated Capital
Costs and Site Acquisition and Clients Other Costs for a
The principal characteristics of a Project or Sub-Project
Project or Sub-Project.
relating to time, cost, scope of works, design, quality, quantity,
procurement, location and other contextual features that
might impact its cost. 1.3 Use of the Standards
Project Complexity ICMS can be used for any purpose agreed between a Client
The relative intricacy of a Project or Sub-Project by reference and a Service Provider.
to its form, design, site constraints, method or timing of Where a cost report has been prepared in compliance with
construction. ICMS, this should be stated in the report.
Project Quantities ICMS can be used to analyse and compare historic, present
The physical quantities (numbers, lengths, areas, volumes and and future costs of new build and Major Refurbishment
weights), functional quantities (capacities, inputs, outputs) programmes and projects. ICMS are not intended, at present,
and degree of repetition required to be captured in the Project to cover maintenance and repair costs.
Attributes and Project Values such that the costs of different Applications include, but are not limited to:
projects or design schemes can be converted to a unit cost per
the desired Project Quantity for evaluation and comparison. global investment decisions
Both are required for each Project or Sub-Project. international, national, regional or state cost comparisons
Project Values feasibility studies and development appraisals
project work including cost planning and control, cost
A standard set of descriptions and/or measurements for each
analysis, cost modelling and the procurement and analysis
of the Project Attributes.
of tenders
Property dispute resolution work
Any real estate asset in the built environment. reinstatement costs for insurance and
Risk Allowance valuation of assets and liabilities.
Process flow charts to clarify the use of the Standards are
A quantitative allowance set aside as a precaution against
provided in Appendix E.
risks and future needs to allow for uncertainty of outcome.
Risk is an uncertain event or circumstance that, if it occurs,
may affect the outcome of a Project.
Site Acquisition and Clients Other Costs
All payments required to acquire the site, excluding physical
construction, and all other expenses associated with project
realisation, from inception to putting the Project into use,
and which are not part of the Capital Construction Costs or
Associated Capital Costs.
Service Provider
Any organisation or individual providing construction advice,
or a service, to a Client including, but not limited to, project
managers, architects, engineers, technical architects or
Part 1 Part 2 6
ICMS Framework
ICMS
Part 2 ICMS Framework
2.1 Introduction
Conceptually, the overall framework of ICMS is as shown in Figure 1.
Figure 1: ICMS Framework
Part 1 Part 2 7
ICMS Framework
ICMS
2.2 Hierarchical Levels

Using this framework, the hierarchical levels of ICMS are as shown in Figure 2.
Figure 2: ICMS Hierarchy
The description of each level in Figure 2 is as follows:

Project and Sub-Project (Level 1)
ICMS classify Projects according to their essence and principal purpose. The Projects shown in the framework are not
exhaustive and will be the subject of further development in future editions of the Standards.
When a Project cannot be described by a single set of Project Attributes and Project Values, it is to be sub-divided for cost
reporting into Sub-Projects each described by a single set of Project Attributes and Project Values.
Cost Categories and Cost Groups (Levels 2 and 3)
The Cost Categories at Level 2 and Cost Groups at Level 3, as defined in Table 1, are mandatory and standardised for all
Projects to enable high-level comparison between different Projects and Sub-Projects.
Table 1: Definitions of Cost Categories (Level 2) and Cost Groups (Level 3)
Accepted alternative terms are separated with a vertical slash ( | ).
All individual costs reported should be those paid or payable by the Client and include the payees overheads and profits where applicable.
All Cost Groups under Associated Capital Costs should include their relevant taxes and levies.
Cost code Description
Cost Categories (Level 2)
Cost Groups (Level 3)
0 Total Capital Cost (1 + 2 + 3)
1 Capital Construction Costs
1.01 Demolition, site preparation and formation
Scope: All necessary advance or facilitating work to prepare, secure and form the site to enable substructure
construction.
1.02 Substructure
Scope: All the load-bearing work underground or underwater up to and including the following (including
related earthwork, lateral support beyond site formation, and non-load-bearing components forming an
integral part of composite load-bearing work) and as illustrated in Schedule 2:
for buildings: lowest floor slabs, and basement sides and bottom including related waterproofing and
insulation
for roads and motorways: sub-base to pavements
for railways: sub-base to rail track structures
for bridges: pile caps, footings, bases nearest ground level or water level if constructed in water
for tunnels: external faces of structural tunnel linings
for tanks and the like underground: external faces of tanks
for tanks and the like above ground: bases supporting tanks
for pipelines underground: beds and surrounds to underground pipes
for pipelines above ground: bases to structures supporting pipes
for wells and boreholes: bases to structures supporting well heads.
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1.03 Structure
Scope: All the load-bearing work, including non-load-bearing components forming an integral part of
composite load-bearing work, excluding that included in Substructure and Architectural works.
1.04 Architectural works | Non-structural works
Scope: All architectural and non-load-bearing work excluding services, equipment and underground
drainage.
1.05 Services and equipment
Scope: All fixed services and equipment required to put the completed project into use, whether they are
mechanical, hydraulic, plumbing, fire-fighting, transport, communication, security, electrical or electronic,
excluding external underground drainage.
1.06 Surface and underground drainage
Scope: All external surface and underground drainage systems specifically serving the Project.
1.07 External and ancillary works
Scope: All work outside the external face of buildings or beyond the construction required to fulfil the
primary function of the Project and not included in other Cost Groups.
1.08 Preliminaries | Constructors site overheads | general requirements
Scope: Constructors site management, temporary site facilities, site services, and expenses, not directly
related to a particular Cost Group, but commonly required to be shared by all Cost Groups.
1.09 Risk Allowances
Scope: Those as defined in section 1.2 but related to Capital Construction Costs and not included in other
Cost Groups.
1.10 Taxes and Levies
Scope: As defined in section 1.2.
2 Associated Capital Costs
2.01 Work and utilities off-site
Scope: All payments to government authorities or public utility companies to connect public work and
utilities to the site, or services diversions, to enable the Project.
2.02 Post-completion loose furniture, fittings and equipment
Scope: Those provided for the Project to perform its function close to or after completion.
2.03 Construction-related consultancies and supervision
Scope: Fees and charges payable to Service Providers not engaged by the Constructors.
Scope: Those as defined in section 1.2 but related to Associated Capital Costs and not included in other Cost
Groups.
3 Site Acquisition and Clients Other Costs
3.01 Site acquisition
Scope: All payments required to acquire the site, excluding physical construction.
3.02 Administrative, finance, legal and marketing expenses
Scope: All other expenses associated with Project realisation, from inception to putting the Project into use
and which are not part of the Capital Construction Costs or Associated Capital Costs.
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Cost Sub-Groups (Level 4)

The costs of components of a Project or Sub-Project under
each Cost Group serving a specific function or common
purpose are grouped into one Cost Sub-Group, such that
the costs of alternatives serving the same function can be
compared, evaluated and selected. Cost Sub-Groups are
chosen irrespective of their design, specification, materials or
construction.
These Standards do not mandate the classification of the Cost
Sub-Groups (Level 4), but the following appendices provide
examples of what might be included:
Appendix A Cost Sub-Groups: Buildings
Appendix B Cost Sub-Groups: Civil Engineering Works
Appendix C Cost Sub-Groups: Associated Capital Costs
Appendix D Cost Sub-Groups: Site Acquisition and
Clients Other Costs
Users of these Standards may adopt a Cost Sub-Group
classification based on trades, work breakdown structure or
work results according to their local practice.
Cost codes
Cost codes are a unique identifier for digital purposes. They
have been assigned to the ICMS hierarchy down to Level 4.
However, since the classification of the Cost Sub-Groups
at Level 4 is not mandatory, the cost codes there may be
suitably adjusted.
2.3 Project Attributes and Project Values

To enable consistent and concise evaluation and comparison
between different Projects or different design schemes, these
Standards provide a set of Project Attributes and Project
Values in Schedule 1 describing the principal characteristics of
each Project or Sub-Project.
Costs should, as far as practicable, be stated in their payment
currencies. When it is necessary to carry out a currency
conversion, the exchange rates or conversion factors used and
the applicable dates should be stated.
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Schedule 1 Project Attributes and Project Values for Each Type of Project and
Sub-Project
Notes:
1. All values should be given so long as the attributes are relevant.
2. Alternative values are separated with a vertical slash ( | ). More than one alternative value may be chosen.
3. All quantities should be rounded to the nearest whole number unless considered inappropriate in special circumstances.
4. These Project Attributes and Project Values capture the minimum principal cost-significant characteristics of a Project or
Sub-Project. Users may add more Project Attributes and Project Values to suit their needs.
5. The values of functional units refer to the designed values.
Project Attributes Project Values

Common
(Project level only)
Report
Project title
Status of cost report pre-construction forecast | at tender | during construction |
actual costs of construction post-completion
Date of cost report (month and year)
Revision number of cost report
Brief description of the Project
clients name
main Project type (principal Sub-Project)
brief scope
Location and country International Organisation for Standardisation (ISO) country
code (e.g. CN) | address of building site(s) | start and end
locations for linear civil engineering works
Sub-Projects included buildings | roads and motorways | railways | bridges | tunnels
| waste water treatment works | water treatment works |
pipelines | wells and boreholes | power-generating plants |
chemical plants | refineries | common | other stated
Price Level
ISO currency code (e.g. USD)
Base date of costs (month and year)
Price basis fixed | fluctuating
Currency Conversion
Conversion date
Exchange rates or other conversion factors (used to convert a (numeric conversion and currency codes)
cost report of multi-currencies into a single currency)
Programme
Project status initiation and concept phase | design phase | construction and
commissioning phase | complete
Construction period
number of months
from start of demolition and site preparation | other stated
(month and year)
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Project Attributes Project Values

to state completion of commissioning | other stated (month and year)
key milestones and dates description
month and year
Site
Existing site status
state of use greenfield | brownfield
type of use urban | rural | agricultural
Legal status of site freehold | leasehold | joint venture | not owned | other stated
Site topography principally flat | principally hilly | mountainous | offshore |
other stated
Ground conditions soft | rocky | reclaimed
Site conditions and constraints
access problems difficult | average | easy
extreme climatic conditions difficult | average | easy
environmental constraints difficult | average | easy
Procurement
Funding private | public | public and private in partnership
Project delivery
pricing method lump sum stipulated price | re-measurement | cost
reimbursement | other stated
mode of procurement design bid build | design and build (turnkey) | build operate
and transfer | public private partnership | management
contracting | construction management | engineer procure
construct | target | other stated
joint venture foreign Constructor yes | no
predominant source of Constructors local | foreign
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Buildings
(A construction with a cover and enclosure to house people, equipment or goods)
Code
Local functional classification standard
name of standard
code number of construction
Works
Functional type residential | office | commercial | shopping centre | industrial
| hotel | car park | warehouse | educational | hospital | airport
terminal | railway station | ferry terminal | plant facility |
other stated
Nature new build | major refurbishment | temporary
Grade (qualitative description to be read in conjunction with ordinary quality | medium quality | high quality
the location)
Environmental grade
grade and name of environmental certification
status targeted | achieved | none
Principal design features
structural (predominant) timber | concrete | steel | load-bearing masonry | other stated
external walls (predominant) stone | brick/block | render/block | curtain walling | other stated
environmental control non-air conditioned | air conditioning
degree of prefabrication less than 25% | up to 50% | up to 75% | up to 100%, of
Capital Construction Costs
Project Complexity
shape (on plan) circular, elliptical or similar | square, rectangular, or similar | complex
design simple | bespoke | complex
method of working sectional completion | out-of-hours working | confined
working | other stated
Design life (years)
Average height of site above or below sea level (m | ft)
Dimensions (overall length width height of each building (m | ft)
to highest point of the building)
Typical storey height (floor level to floor level) (m | ft)
Other storey heights and applicable floors (m | ft)
Storeys above ground (qualitative description to be read in house | low rise | medium rise | high rise
conjunction with the location)
Storeys above ground (quantitative) specific number | 03 | 47 | 820 | 2030 | 3050 | over 50
Storey below ground specific number
Project Quantities
Site area (within legal boundary of building site, excluding (m | ft)
temporary working areas outside the site)
Covered area on plan (m | ft)
Gross external floor area as IPMS 1 (m | ft)
Gross internal floor area as IPMS 2 (m | ft)
Functional units number of occupants | number of bedrooms | number of
hospital beds | number of hotel rooms | number of car parking
spaces | number of classrooms | number of students | number
of passengers | number of boarding gates | other stated
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Roads and motorways

(A pavement providing a thoroughfare, route, or way for vehicular traffic on land between two or more places including
but not limited to alley, street, collector and rural roads, motorways, county and interstate highways. Elevated roads and
motorways that are an integral part of bridges shall be included in bridges)
Code
name of standard
Works
Functional type motorway | highway | freeway | expressway | road | lane
Environmental grade
position at grade | in cutting | in tunnel | on embankment | elevated
design speed (km | miles per hour)
number of carriageways
number of lanes per carriageway
lane width (m | ft)
hard shoulders yes | no
footways yes | no
footway width (m | ft)
surfacing flexible construction | concrete pavement
vertical profile switchbacks | undulating | flat
plan profile straight | winding
Project Complexity
number of grade-separated intersections
number of at-grade intersections
number of crossings over other roads, railways, waterways,
valleys and the like
number of access ramps
Design life (years)
Altitude
minimum height of passageway above or below sea level (m | ft)
maximum height of passageway above or below sea level (m | ft)
Dimensions
total width of metalled surface of each road or motorway (m | ft)
(including hard shoulders but excluding footways)
total length (between two places, irrespective of number of (km | miles)
lanes)
Project Quantities
Total paved area (m | ft)
Functional units
capacity (vehicles per hour)
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Railways
(A permanent way, rail track composed of two parallel rails fixed to sleepers, or single monorail that includes spurs, sidings
and turnouts for train traffic or the like, including tramways, metro rails, light rails and other rapid mass transit systems)
Code
name of standard
Works
Functional type high speed | express | light rail | tram | freight | mixed traffic |
other stated
Nature new build | major refurbishment
Environmental grade
position at grade | in tunnel | elevated | other stated
design speed (km | miles per hour)
maximum axle loading of traffic (t)
train power systems overhead AC | overhead DC | third or contact rail(s) DC |
diesel electric | other stated
number of tracks (number)
track gauge (m | ft)
construction rigidity flexible | rigid
rail joints fish-plated | welded
control system European Train Control System | in cab | block signalling |
centralized traffic control | other stated
signalling system European Railway Traffic Management System | semaphore |
coloured light
Project Complexity
number of intersections with roads and other railways
number of crossings over roads, other railways, waterways,
Design life (years)
Altitude
minimum height of track bed above or below sea level (m | ft)
maximum height of track bed above or below sea level (m | ft)
Dimensions
average width of rail corridor between legal boundaries (m | ft)
Project Quantities
Route length (between two places, irrespective of number of tracks) (km | miles)
Equated track length (being the length of all tracks along the (km | miles)
route, including those in passing loops, sidings and depots
reduced to a single length)
Functional units
weight of traffic expressed as estimated gross million (M tonnes | M tons/year)
tonnes or tons per annum
passenger journeys (million journeys per year)
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Bridges
(A structure designed to span across a physical obstacle)
Code
name of standard
Works
Functional type (serving) roads | rail | conveyors | pipeline | canal | pedestrians | other
stated
Environmental grade
support arch | post and beam | cantilever | suspension | cable-stayed |
other stated
mobility fixed | movable | temporary
spans number of abutments, piers and towers
materials natural materials | wood | concrete | steel | advanced
materials | other stated
Types of obstacles crossed river and canal | roads and motorways | railways | other
stated
Project Complexity
curvature (predominant) straight | curved
number of access ramps
number of abutments/piers/towers with foundations in
water
Design life (years)
Altitude
average height of deck above or below sea level above | below
(m | ft)
Dimensions
width (including walkways, hard shoulders and the like) (m | ft)
maximum height above the lowest point land/water (m | ft)
minimum clearance height (m | ft)
deck length measured from face to face of abutments (km | miles)
Project Quantities
Surface area of deck (m | ft)
Functional units
capacity (vehicles | litres | gallons | tonnes | tons per hour)
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Tunnels
(An artificial underground or underwater passageway, completely enclosed except for openings for entrance and exit,
commonly at each end, and for ventilation)
Code
name of standard
Works
Functional type road | railway | pipeline | conveyor | other stated
Environmental grade
tunnelling method cut and fill | tunnel-boring machine | drill and blast |
immersed | other stated
in compressed air yes | no
lining iron | steel | concrete | not lined
curvature (predominant) straight | curved | other stated
underwater yes | no
ventilated yes | no
number of passages separated by a dividing wall
average depth below water or ground level (m | ft)
Project Complexity
number of intersections
horizontal profile (predominant) flat | undulating
cross sectional shape circular | oval | rectangular | other stated
Design life (years)
Altitude
minimum height of passageway above or below sea level (m | ft)
maximum height of passageway above or below sea level (m | ft)
Dimensions
overall cross section area of the tunnel (range stated in (m | ft)
case of varying cross sections)
overall dimensions (width x height | diameter) (range (m | ft)
stated in case of varying cross sections)
length (end to end) (km | miles)
Project Quantities
Volume of excavation (m | yd).
Functional units
capacity (vehicles | litres | gallons | tonnes | tons per hour)
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Waste water treatment works

(A facility for the cleaning and improvement of water that contains waste products, contaminants or pollutants to make it
safe for discharge to land or water)
Code
name of standard
Works
Functional type (descriptions of primary, secondary and
tertiary treatment processes)
Environmental grade
plant technology
number of processes
tank materials for each process steel | concrete | other stated
term of use fixed | temporary
Project Complexity
standard of cleanliness of treated water
Design life (years)
Altitude
average height of site above or below sea level (m | ft)
Dimensions
overall external diameter or length width height of each (m | ft)
major structure
Project Quantities
Site area (area of land covered by permanent work, excluding (hectares | acres)
Functional units
capacity (litres | gallons per day)
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Water treatment works

(A facility for the cleaning and improvement of water to make it potable)
Code
name of standard
Works
Functional type (descriptions of processes involved) screening | pre-ozonation | coagulation | flocculation |
clarification | filtration | pH correction | chemical dosing |
chlorination | other stated
Environmental grade
plant technology
number of processes
tank materials for each process steel | concrete | other stated
term of use fixed | temporary
Project Complexity
standard of cleanliness of treated water
Design life (years)
Altitude
Dimensions
major structure
Project Quantities
Functional units
capacity (litres | gallons per day)
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Pipelines
(A series of pipes and tubing for the transfer of liquid, gas or powder)
Code
name of standard
Works
Functional type (for transporting) liquid | gas | powder
Environmental grade
principal materials steel | cast iron | precast concrete | uPVC | other stated
minimum and maximum depths below ground (m | ft)
minimum and maximum heights above ground (m | ft)
drilling/boring method cut and cover | directional drilling/boring
insulation type, if insulated
corrosion protection measures
Project Complexity
position on land | underwater
number of intersections
number of specials
number of crossings over roads, railways, waterways,
number of pumping stations, inspection points, pressure
relief points
Design life (years)
Altitude
minimum height above or below sea level (m | ft)
maximum height above or below sea level (m | ft)
Dimensions
number and diameter of each pipe (m | ft)
Project Quantities
Length of pipes (sum of number each length) (km | miles)
Length from servicing inlets to outlets (km | miles)
Functional units
capacity (litres | gallons | m | ft per hour)
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Wells and boreholes

(Process of drilling or boring in the ground for extraction of a natural resource or the injection of a fluid or for the evaluation/
monitoring of subsurface formations)
Code
name of standard
Works
Functional type (for extracting) water | gas | oil | other stated
Environmental grade
lining material steel | concrete | other stated
Project Complexity
position onshore | offshore
direction vertical | directional
Design life (years)
Altitude
commencing height above sea level (m | ft)
commencing height below sea level (m | ft)
Dimensions
number of wellheads
numbers of each diameter of drilled/bored holes (m | ft)
vertical length drilled/bored (sum of number x each depth) (m | ft)
inclined or horizontal length drilled/bored (sum of number (m | ft)
x each length)
Project Quantities
Length of drilled/bored depth (m | ft)
Functional units
capacity (m | ft | litres | gallons per hour)
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Power-generating plants
(A facility for the generation of electrical power. Major buildings and civil engineering works shall be reported under separate
Sub-Projects under a power-generating plant Project)
Code
name of standard
Works
Functional type nuclear | wind power | solar power | hydroelectric |
geothermal | biomass | gas | coal | oil | other stated
Environmental grade
generator containment material concrete | steel | other stated
coolant water | gas | other stated
cycle open | close
number and size of turbines (MW)
Project Complexity
cooling system wind | water | other stated
Design life (years)
Altitude
average height of site above or below sea level above | below
(m | ft)
Dimensions
major structure
Project Quantities
Functional units
capacity (MW)
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Chemical plants
(A facility for the creation of chemical products excluding petro-chemicals. Major buildings and civil engineering works shall
be reported under separate Sub-Projects under a chemical plant Project)
Code
name of standard
Works
Functional type (product description)
Environmental grade
principal processes oxidation | reduction | hydrogenation | dehydrogenation
| hydrolysis | hydration | dehydration | halogenation |
nitrification | sulphonation | ammoniation | alkaline fusion
| alkylation | dealkylation | esterification | polymerization |
polycondensation | catalysis | other stated
principal reactor materials mild steel | stainless steel | concrete | other stated
Project Complexity
number of processes
Design life (years)
Altitude
Dimensions
major structure
Project Quantities
Functional units
output of product (m | ft | tonnes | tons | litres | gallons per day)
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Refineries
(A downstream facility for the creation of petro-chemical products. Major buildings and civil engineering works shall be
reported under separate Sub-Projects under a refinery Project. Wells and boreholes are upstream and Pipelines are midstream)
Code
name of standard
Works
Functional type oil | petrol | other stated
Environmental grade
principal processes upstream | downstream
principal reactor materials mild steel | stainless steel | concrete | other stated
Project Complexity
number of processes
number of products
Design life (years)
Altitude
average height of site above or below sea level above | below
(m | ft)
Dimensions
overall external diameter or width x height of each major (m | ft)
structure
Project Quantities
Functional units
input of crude oil (tonnes | tons | litres | gallons | barrels per day)
output of product (tonnes | tons | litres | gallons | barrels per day)
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Schedule 2 Substructure and Structure Delineation for Each Type of Project and
Sub-Project
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Appendices
General notes
a. Accepted alternative terms are separated with a vertical slash ( | ). Bullet points under Cost Sub-Groups serve to illustrate
the scope but without limitation.
b. Allocate costs to their most relevant Sub-Project, Cost Group and Cost Sub-Group as far as possible without omissions or
duplications. Add a separate Sub-Project called Common to capture costs that are common to all or most Sub-Projects
and which should better be shown separately to permit reallocation in the appropriate way when the specific need arises.
c. Add a Cost Sub-Group All Other Costs within the relevant Cost Group to take account of the costs of those Cost Sub-
Groups whose value is insufficient to warrant a separate Cost Sub-Group (typically whose value is less than 5% of the
relevant Cost Group).
d. All costs should represent those payable by the Client and include the payees overheads and profits where applicable.
e. Include design fees payable by the Constructors under Capital Construction Costs, and those not payable under
Associated Capital Costs.
f. Group costs of preparatory or enabling work with the principal items they are serving.
g. Group costs of ancillary items, such as temporary lateral supports/temporary drainage/dewatering/slope treatment and
protection for earthwork, falsework/formwork/reinforcement for concrete work, ironmongery/hardware, fixing accessories,
inline fittings for pipes/drains/conduits/cables, painting/coating, etc. with their principal items unless otherwise shown as a
Cost Sub-Group. Group costs of testing and commissioning with the relevant services.
h. Round off costs suitably and commensurate with the accuracy of the amounts.
i. State Excluded if the cost exists but is not reported. State N/A (not applicable) if the cost does not exist.
j. Apportion the costs of cost code 1.081.10 into cost code 1.011.07 in case of simplified presentation.
k. As the Project develops, the Risk Allowances under cost code 1.09 may be gradually expended and the expended costs
would be reflected in the costs of other items. The allowances may be explicitly shown in the Constructors contract
sum build-up or reserved in the Clients own budget not known to the Constructor. For cost reports on actual costs after
construction, any surplus allowances should not be included.
l. The Design development allowance under cost code 1.09 is an allowance in a pre-construction forecast estimate or
cost plan for unforeseen extra costs due to the development of the design as it evolves. Once the design is complete, this
allowance should become zero.
m. The Construction contingencies under cost code 1.09 is an allowance for unforeseen extra costs during construction.
Typically, it is to cover unforeseen events after awarding a construction contract. After the completion of the final account
for the construction contract, this allowance should become zero.
n. Typically, a pre-construction cost estimate may be prepared based on the price level at a certain date, which may be
current at the time of preparing the estimate or at an earlier base date, with or without allowance for the possible increases
or decreases due to inflation or deflation during construction. A construction contract may be priced based on the price
levels at a certain Base Date around the time of tendering and permit adjustments for rises or falls in the costs during
construction. A provisional allowance should be made inside or outside the contract for the possible increase or decrease,
and should gradually be replaced with the actual outcome. The Price Level Adjustments under cost code 1.09 are to allow
for the aforesaid possible change until the time of tendering, and further change during construction.
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Appendix A Cost Sub-Groups: Buildings
Cost code Description Note

Cost Category (Level 2)
Cost Group (Level 3)
Cost Sub-Group (Level 4)
1.01.010 Site survey and investigation
1.01.020 Environmental treatment
1.01.030 Sampling for construction, geophysical, geological or similar purposes
1.01.040 Temporary fencing
1.01.050 Demolition of existing buildings and support to adjacent structures
1.01.060 Site surface clearance (clearing, grubbing, topsoil stripping, tree felling, minor earthwork,
removal)
1.01.070 Tree transplant
1.01.080 Site formation and slope treatment
1.01.090 Temporary surface drainage and dewatering
1.01.100 Temporary protection, diversion and relocation of public utilities
1.02 Substructure
1.02.010 Foundation piling and underpinning:
010 mobilisation and demobilisation
020 trial piles and caisson
030 permanent piles and caisson
040 pile and caisson testing
050 underpinning
1.02.020 Foundations up to top of lowest floor slabs:
010 excavation and disposal
020 lateral supports
030 raft footings, pile caps, column bases, wall footings, strap beams, tie beams
040 substructure walls and columns
050 lowest floor slabs and beams (excluding basement bottom slabs)
060 lift pits
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1.02.030 Basement sides and bottom:
010 excavation and disposal
020 lateral supports
030 bottom slabs and blinding
040 sides
050 vertical waterproof tanking, drainage blanket, drains and skin wall
060 horizontal waterproof tanking, drainage blanket, drains and topping slab
070 insulation
080 lift pits, sump pits, sleeves
1.03 Structure
1.03.010 Structural removal and alterations
1.03.020 Basement suspended floors (up to top of ground floor slabs):
010 structural walls and columns
020 beams and slabs
030 staircases
1.03.030 Frames and slabs (above top of ground floor slabs):
010 structural walls and columns
020 upper floor beams and slabs
030 roof beams and slabs
040 staircases
050 fireproofing to steel structure
1.03.040 Tanks, pools, sundries
1.04 Architectural works | Non-structural works
1.04.010 Non-structural removal and alterations
1.04.020 External elevations:
010 non-structural external walls and features
020 external wall finishes except cladding
030 facade cladding and curtain walls
040 external windows
050 external doors
060 external shop fronts
070 roller shutters and fire shutters
1.04.030 Roof finishes, skylights and landscaping (including waterproofing and insulation):
010 roof finishes
020 skylights
030 other roof features
040 roof landscaping (hard and soft)
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1.04.040 Internal divisions:
010 non-structural internal walls and partitions
020 shop fronts
030 toilet cubicles
040 moveable partitions
050 cold rooms
060 internal doors
070 internal windows
080 roller shutters and fire shutters
090 sundry concrete work
1.04.050 Fittings and sundries:
010 balustrades, railings and handrails
020 staircases and catwalk not forming part of the structure, cat ladders
030 cabinets, cupboards, shelves, counters, benches, notice boards, blackboards
040 exit signs, directory signs
050 window and door dressings
060 decorative features
070 interior landscaping
080 access panels, fire service cabinets
090 sundries
1.04.060 Finishes under cover:
010 floor finishes (internal and external)
020 internal wall finishes and cladding
030 ceiling finishes and false ceilings (internal or external)
1.04.070 Builders work in connection with services:
010 plinth, bases
020 fire-proofing enclosure
030 hoisting beams, lift pit separation screens
040 suspended manholes
050 cable trenches, trench covers
060 sleeves, openings and the like not allowed for in Fittings and sundries

1.05.010 Heating, ventilating and air-conditioning systems/air conditioners:
010 seawater system
020 cooling water system
030 chilled water system
040 heating water system
050 steam and condensate system
060 fuel oil system
070 water treatment
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080 air handling and distribution system
090 condensate drain system
100 unitary air-conditioning system
110 mechanical ventilation system
120 kitchen ventilation system
130 fume-extraction system
140 anaesthetic gas-extraction system
150 window and split-type air conditioners
160 air-curtains
170 fans
180 related electrical and control systems
190 submissions, testing and commissioning
1.05.020 Electrical services:
010 high-voltage transformers and switchboards
020 incoming mains, low-voltage transformers and switchboards
030 mains and submains
040 standby system
050 lighting and power
060 uninterruptible power supply
070 electric underfloor heating
080 local electrical heating units
090 earthing/lightning protection and bonding
1.05.030 Fitting out lighting fittings
1.05.040 Extra low voltage electrical services:
010 communications
020 staff paging/location
030 public address system
040 building automation
050 security and alarm
060 close circuit television
070 communal aerial broadcast distribution and the like
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1.05.050 Water supply and above ground drainage:
010 cold water supply
020 hot water supply
030 flushing water supply
040 grey water supply
050 cleansing water supply
060 irrigation water supply
070 rainwater disposal
080 soil and waste disposal
090 planter drainage disposal
100 kitchen drainage disposal
1.05.060 Supply of sanitary fittings
1.05.070 Disposal systems:
010 refuse
020 laboratory waste
030 industrial waste
040 incinerator
1.05.080 Fire services:
010 fire hydrant and hose reel system
020 wet risers
030 sprinkler system
040 deluge system
050 gaseous extinguishing system
060 foam extinguishing system
070 audio/visual advisory system
080 automatic fire alarm and detection system
090 portable hand-operated appliances
Part 1 Part 2 32
ICMS Framework
ICMS

1.05.090 Gas services:
010 coal gas
020 natural gas
030 liquid petroleum gas
040 medical gas/laboratory gas
050 industrial gas/compressed air/instrument air
060 vacuum
070 steam
1.05.100 Movement systems:
010 lifts | elevators
020 platform lifts
030 escalators
040 travellators | moving walkways
050 conveyors
1.05.110 Gondolas
1.05.120 Turntables
1.05.130 Generators
1.05.140 Energy-saving features
1.05.150 Waste water treatment
1.05.160 Fountains, pools and filtration plant
1.05.170 Powered building signage
1.05.180 Kitchen equipment
1.05.190 Cold room equipment
1.05.200 Laboratory equipment
1.05.210 Medical equipment
1.05.220 Hotel equipment
1.05.230 Car park or entrances access control
1.05.240 Domestic appliances
1.05.250 Other specialist services
1.05.260 Builder's profit and attendance on services
1.06.010 Surface water drainage
1.06.020 Storm water drainage
1.06.030 Foul water drainage
1.06.040 Drainage disconnections and connections
1.06.050 CCTV inspection of existing or new drains
1.07.010 Permanent retaining structures
1.07.020 Site enclosures and divisions
1.07.030 Ancillary structures
1.07.040 Roads and paving
Part 1 Part 2 33
ICMS Framework
ICMS

1.07.050 Landscaping (hard and soft)
1.07.060 Fittings and equipment
1.07.070 External services:
010 water supply
020 gas supply
030 power supply
040 communications supply
050 external lighting
060 utility disconnections and connections
1.08 Preliminaries | Constructors site overheads | general requirements (j)
1.08.010 Construction management including site management staff and support labour
1.08.020 Temporary access roads and storage areas, traffic management and diversion (at the
Constructors discretion)
1.08.030 Temporary site fencing and securities
1.08.040 Commonly shared construction plant
1.08.050 Commonly shared scaffolding
1.08.060 Other temporary facilities and services
1.08.070 Technology and communications: telephone, broadband, hardware, software
1.08.080 Constructors submissions, reports and as-built documentation
1.08.090 Quality monitoring, recording and inspections
1.08.100 Safety, health and environmental management
1.08.110 Insurances, bonds, guarantees and warranties
1.08.120 Constructors statutory fees and charges
1.08.130 Testing and commissioning
1.09 Risk Allowances (j), (k)
1.09.010 Design development allowance (l)
1.09.020 Construction contingencies (m)
1.09.030 Price Level Adjustments:
010 until tendering (n)
020 during construction
1.09.040 Exchange rate fluctuation adjustments
1.10 Taxes and Levies (j)
1.10.010 Paid by the Constructor
1.10.020 Paid by the Client in relation to the construction contract payments
Part 1 Part 2 34
ICMS Framework
ICMS
Appendix B Cost Sub-Groups: Civil Engineering Works
Power generating plants

Roads and motorways
Wells and boreholes
Note
Chemical plants
Refineries
Pipelines
Railways
Tunnels
Bridges
1.01.010 Site survey and investigation
1.01.020 Environmental treatment
1.01.030 Sampling for construction, geophysical,

geological or similar purposes
1.01.040 Temporary fencing
1.01.050 Demolition of existing structures and

support to adjacent structures
1.01.060 Site surface clearance (clearing, grubbing,
topsoil stripping, tree felling, minor
earthwork, removal)
1.01.070 Tree transplant
1.01.080 General site formation and slope

treatment
1.01.090 Temporary surface drainage and

dewatering
1.01.100 Temporary access roads and storage areas

(provided under an advance contract)
1.01.110 Temporary protection, diversion and

relocation of public utilities
1.02 Substructure
1.02.010 Embankments/cuttings
1.02.020 Excavation, disposal and lateral supports
(specifically to receive any substructure

construction but excluding general site
formation and slope treatment)
1.02.030 Trenching
1.02.040 Drilling/boring
1.02.050 Piling/anchoring
1.02.060 Structural backfill/ground remediation
1.02.070 Earth-retaining structures
1.02.080 Abutments/wing walls
Part 1 Part 2 35
ICMS Framework
ICMS

Roads and motorways
Wells and boreholes
Note
Chemical plants
Refineries
Pipelines
Railways
Tunnels
Bridges
1.02.090 Pile caps/footings/bases (nearest to the
ground level or water level if constructed
in water)
1.02.100 Sub-base to pavements and rail track

structures
1.02.110 Bases to supports for tanks, pipes, well

heads and the like
1.02.120 Beds and surrounds to underground pipes
1.03 Structure
1.03.010 Piers and towers
1.03.020 Suspension system
1.03.030 Decks
1.03.040 Bearings
1.03.050 Tunnel lining
1.03.060 Road/track base
1.03.070 Pavement
1.03.080 Service roads and approaches
1.03.090 Parapets/edge treatment
1.03.100 Main structures
1.03.110 Tanks, rigs, storage containers and the like
1.03.120 Supports for tanks, pipes and the like
1.03.130 Civil pipework
1.03.140 Valves and fittings
1.04 Non-structural works
1.04.010 Non-structural removal and alterations
1.04.020 Non-structural construction
1.04.030 Running surface
1.04.040 Signage, markings and the like
1.04.050 Gantries and the like
1.04.060 Safety facilities
1.04.070 Barriers/rails and means of access
1.04.080 Special equipment and fittings
1.04.090 Interior landscaping
1.04.100 Builders work in connection with services
1.05.010 Mechanical systems
1.05.020 Lighting systems
1.05.030 Illuminations
Part 1 Part 2 36
ICMS Framework
ICMS

Roads and motorways
Wells and boreholes
Note
Chemical plants
Refineries
Pipelines
Railways
Tunnels
Bridges
1.05.040 Low-voltage power supply
1.05.050 High-voltage power supply
1.05.060 Cables/cable trays
1.05.070 Other electrical services
1.05.080 Control systems and instrumentation
1.05.090 Pipe racks/supports
1.05.100 Water supply and above ground drainage
1.05.110 Fire services
1.05.120 Movement systems: lifts/elevators/

conveyors
1.06.010 Surface water drainage
1.06.020 Storm water drainage
1.06.030 Foul water drainage
1.06.040 Pumping systems
1.06.050 Drainage connections
1.07.010 Site enclosures and divisions
1.07.020 Ancillary structures
1.07.030 Roads and paving (not amounting to a

Sub-Project)
1.07.040 Landscaping (hard and soft)
1.07.050 Fittings and equipment
1.08 Preliminaries | Constructors site overheads |
(j)
general requirements
1.08.010 Construction management including site

management staff and support labour
1.08.020 Temporary access roads and storage
areas, traffic management and diversion
(at the Constructors discretion)
1.08.030 Temporary site fencing and securities
1.08.040 Commonly shared construction plant
1.08.050 Commonly shared scaffolding
1.08.060 Other temporary facilities and services
1.08.070 Technology and communications:

telephone, broadband, hardware, software
1.08.080 Constructors submissions, reports and

as-built documentation
Part 1 Part 2 37
ICMS Framework
ICMS

Roads and motorways
Wells and boreholes
Note
Chemical plants
Refineries
Pipelines
Railways
Tunnels
Bridges
1.08.090 Quality monitoring, recording and

inspections
1.08.100 Safety, health and environmental

management
1.08.110 Insurances, bonds, guarantees and

warranties
1.08.120 Constructors statutory fees and charges
1.08.130 Testing and commissioning
1.09 Risk Allowances (j), (k)
1.09.010 Design development allowance (l)
1.09.020 Construction contingencies (m)
1.09.030 Price level adjustments
010 until tendering (n)
020 during construction
1.09.040 Exchange rate fluctuation adjustments
1.10 Taxes and Levies (j)
1.10.010 Paid by the Constructors
1.10.020 Paid by the Client in relation to the

construction contract payments
Part 1 Part 2 38
ICMS Framework
ICMS
Appendix C Cost Sub-Groups: Associated Capital Costs
Code code Description

2.01.010 Connections to, diversion of and capacity enhancement of public utility mains or sources off-site up to
mains connections on-site:
010 electricity
020 transformers
030 water
040 sewer
050 gas
060 telecommunications
2.01.020 Public access roads and footpaths
2.02 Post-completion loose furniture, fittings and equipment
2.02.010 Production, process, operating and loose furniture, furnishing and equipment not normally provided before
completion of construction
2.03 Construction-related consultants and supervision
2.03.010 Consultants fees and reimbursable:
010 architects (architectural, landscape, interior design, technical, etc.)
020 engineers (geotechnical, civil, structural, mechanical, electrical and plumbing, technical, etc.)
030 project managers
040 surveyors (quantity surveying, land surveying, building surveying, cost engineering, etc.)
050 specialist consultants (environmental, traffic, acoustic, facade, BIM, etc.)
060 value management studies
2.03.020 Charges and levies payable to statutory bodies or their appointed agencies (in connection with planning,
design, tender and contract approvals, supervision and acceptance inspections)
2.03.030 Site supervision charges (including their accommodation and travels)
2.03.040 Payments to testing authorities or laboratories
Part 1 Part 2 39
ICMS Framework
ICMS
Appendix D Cost Sub-Groups: Site Acquisition and Clients Other Costs
Code code Description

3.01.010 Costs and premium required to procure site including additional cost and premium to be paid by foreign
investors
3.01.020 Compensation to existing occupiers
3.01.030 Demolition, removal and modification of existing properties by way of payment to existing owners instead
of carrying out physical work
3.01.040 Contributions for the preservation of heritage, culture and environment
3.01.050 Related fees to agents, lawyers, and the like
3.01.060 Related taxes and statutory charges
3.02.010 Clients general office overheads
3.02.020 Clients project-specific administrative expenses:
010 in-house project management and design team
020 supporting project staff
030 project office venue, furniture and equipment if not included in Constructors preliminaries | site
overheads
040 stores and workshops
050 safety and insurances
060 staff training
070 accommodation and travelling expenses for in-house team and external parties
3.02.030 Interest and finance costs
3.02.040 Legal expenses
3.02.050 Accounting expenses
3.02.060 Sales, leasing, marketing, advertising and promotional expenses
3.02.070 Taxes and statutory charges related to sales and lease
3.02.080 Licence and permit charges for operation and use
Part 1 Part 2 40
ICMS Framework
ICMS
Appendix E Process Flow Charts
Part 1 Part 2 41
ICMS Framework
ICMS
Part 1 Part 2 42
ICMS Framework
ICMS
Part 1 Part 2 43
ICMS Framework
ICMS
Appendix F Reporting Templates
Specific notes
Project Attributes and Project Values are not shown in this example, but should be provided in the actual cost report.
$M = $ million.
Building project
Columns for the unit cost calculated using additional project quantities may be added if required.
Buildings
$M $/m $/m % of '0'
Project Quantity
IPMS 1 IPMS 2
Floor Floor Area
Area (m) (m)
1.02 Substructure
1.03 Structure
1.04 Architectural works | non-structural works
1.08 Preliminaries | Constructor's site overheads | general
requirements
2.02 Post-completion furniture, furnishing and equipment
2.03 Construction-related consultants and supervision
Part 1 Part 2 44
ICMS Framework
ICMS
Comparison between two design schemes

Additional columns may be added as appropriate.
Cost Description Scheme A Scheme B BA

code $M $/m $/m % of $M $/m $/m % of $M $/m $/m
'0' '0'
Project Quantity
IPMS IPMS IPMS IPMS IPMS IPMS
1 2 1 2 1 2
Floor Floor Floor Floor Floor Floor
Area Area Area Area Area Area
(m) (m) (m) (m) (m) (m)
1.01 Demolition, site preparation
and formation
1.02 Substructure
1.03 Structure
1.04 Architectural works | non-
structural works
1.06 Surface and underground
drainage
1.08 Preliminaries | Constructor's
site overheads | general
requirements
2.02 Post-completion furniture,
furnishing and equipment
2.03 Construction-related
consultants and supervision
3 Site Acquisition and Clients
Other Costs
3.02 Administrative, finance, legal
and marketing expenses
Part 1 Part 2 45
ICMS Framework
ICMS
Project with Sub-Projects

Additional columns for other Sub-Projects may be added as appropriate.
A set of columns for Common may be added before the Total to show the costs that may be spread across all or most Sub-
Projects. These costs may be shown separately to permit reallocation in the appropriate way when the need arises.
Sub-Project
Hotel Apartment Roads and Total
Cost
Description motorways
code
$M $/m $/m $M $/m $/m $M $/m $M % of
'0'
Project Quantity
IPMS 1 IPMS 2 IPMS 1 IPMS 2 Road
Floor Floor Floor Floor Length
Area Area Area Area (m)
(m) (m) (m) (m)
0 Total Capital Cost (1 + 2
+ 3)
1 Capital Construction
Costs
1.01 Demolition, site
preparation and formation
1.02 Substructure
1.03 Structure
1.04 Architectural works | non-
structural works
1.06 Surface and underground
drainage
1.07 External and ancillary
works
1.08 Preliminaries |
Constructor's site
overheads | general
requirements
2.02 Post-completion furniture,
furnishing and equipment
2.03 Construction-related
consultants and
supervision
3 Site Acquisition and
Clients Other Costs
3.02 Administrative, finance,
legal and marketing
expenses
Part 1 Part 2 46
ICMS Framework
ICMS
Appendix G Interface with International Property Measurement Standards (IPMS)
Measurement of Floor Areas for Buildings Exclusions

for ICMS Cost Reports Measurement for IPMS 1 is not to include the area of
temporary mezzanines, open light wells or the upper level
The various cost analysis standards worldwide require the voids of an atrium, open external stairways that are not an
measurement of a gross floor area (either external (GEFA) integral part of the structure, for example, an open framework
or internal (GIFA)) or similar variations thereof to permit fire escape, external areas such as external vehicle parking,
the representation of overall costs in terms of currency per external catwalks, vehicle circulation and other areas or
floor area. However, even though the use of these terms is structures (such as equipment yards, cooling equipment,
commonly understood, the definitions and interpretations of refuse areas), and patios and decks at ground level.
these terms are also subject to considerable regional variations. Measurement for IPMS 1 excludes any other ground-level
Measurement guidelines and definitions vary considerably areas or structures beyond the covered area. Such areas may
between countries. Linking ICMS with IPMS provides a valuable be measured and stated separately.
tool for overcoming these inconsistencies. ICMS require a
cost report to include both GEFA (IPMS 1) and GIFA (IPMS 2) IPMS 2: Gross internal floor area
measured in accordance with the rules set out in IPMS.
Use
IPMS are evolving on a building-sector basis (offices,
residential, retail, etc.). These rules are summarised below, but IPMS 2 is used for measuring the interior area of a building.
reference to the specific Standard, for the particular building Currently, IPMS 2 only deals with certain building types,
type, is recommended. although a multi-use IPMS is intended to be published in the
future. However, the principles can be used for all building
IPMS 1: Gross external floor area types and these are summarised below.
Use Definition
IPMS 1 is used for measuring the area of a building including IPMS 2 is the sum of the area of each floor of a building
external walls. IPMS 1 is consistent for all building types. measured to the internal dominant face (IDF), which may be
reported on a component-by-component basis for each floor
Definition of a building. For the purposes of ICMS, the definition is the
same for all classes of building.
IPMS 1 is the sum of the areas of each floor of a building
measured to the outer perimeter of external construction Inclusions
features, which may be reported on a component-by-
component basis for each floor of a building. The definition is IPMS 2 includes all areas within the IDF including internal walls,
the same for all classes of building. columns and enclosed walkways or passages between separate
Buildings, available for direct or indirect use. Covered void areas
Inclusions such as atria are only included at their lowest floor level.
IPMS 1 includes all areas and walls, columns, and enclosed Measurements included but stated separately
walkways or passages between separate Buildings, available
for direct or indirect use. Covered void areas such as atria are Balconies, internal Catwalks, covered galleries, internal Loading
only included at their lowest floor level. Bays internal Permanent Mezzanines and Verandas. They are to
be measured to their Finished Surface and their areas are to be
In the absence of external construction features, for example stated separately.
an open-sided Building or a free-standing canopy, IPMS 1 is to
be measured to the Covered Area. International Property Measurement Standards Coalition
If there are no available plans for a basement, the area must Exclusions
include an estimation of the exterior wall thickness.
Measurement for IPMS 2 is not to include any ground-level
Measurements included but stated separately areas or structures beyond the external wall such as sheltered
areas, external catwalks and external loading bays, temporary
Balconies, Verandas, internal Catwalks, Sheltered Areas and mezzanines or open light wells and the upper-level voids of an
internal Permanent Mezzanines are included. They are to be atrium.
measured to their outer face and their areas are to be stated
separately. Such areas may be measured and stated separately.
International Property Measurement Standards Coalition
Part 1 Part 2 47
ICMS Framework
ICMS
Appendix H Bibliography
Eurostat: http://ec.europa.eu/eurostat
International Property Measurement Standards (IPMS): www.ipmsc.org
International Standard Industrial Classification of all Economic Activities (ISIC Rev,.4): http://unstats.un.org/unsd/cr/registry/
regcst.asp?Cl=27
Prices and purchasing power parities: www.oecd.org/std/prices-ppp/
ISO 12006-2: 2015, Building construction Organization of information about construction works. Part 2: Framework for
classification
ISO 3166-2: 2013, Codes for the representation of names of countries and their subdivisions Part 2: Country subdivision code
ISO 4217: 2015, Codes for the representation of currencies
ISO 6707-1: 2014, Buildings and civil engineering works Vocabulary Part 1: General terms
ISO 15686-5: 2008, Buildings and Constructed Assets Service life planning
Part 1 Part 2 48
ICMS Framework
Published by the International Construction Measurement
Standards Coalition (ICMSC)
No responsibility for loss or damage caused to any person acting
or refraining from action as a result of the material included in this
publication can be accepted by the authors or the ICMSC.
ISBN 978-1-78321-197-5
Copyright July 2017 International Construction Measurement
Standards Coalition (ICMSC). All rights reserved. Copies of
this document may be made strictly on condition that they
acknowledge ICMSCs copyright ownership, set out the ICMSCs
web address in full, https://icms-coalition.org/, and do not add to
or change the name or the content of the document in any way.
This document should not be translated, in whole or in part, and
disseminated in any media, whether by electronic, mechanical
or other means now known or hereafter invented, including
photocopying or recording, or in any information storage and
retrieval system, without permission in writing from the ICMSC.
Please address publication and copyright matters to
info@icms-coalition.org
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Taxonomy and classification

Composition of Cost Groups and Cost Sub-Groups

Content of the values and attributes

Detailed comments on definitions and wording

101 Schedule Works: Clarify that a range of

International Construction Measurement

Published by the International Construction Measurement

Welcome to ICMS: Global Consistency in Presenting Construction Costs 1

ICMS Standards Setting Committee 4

Welcome to ICMS: Global Consistency in Presenting Construction Costs

The International Construction Measurement Standards Institution of Civil Engineers (ICE)

Chartered Institute of Building (CIOB) Society of Chartered Surveyors Ireland (SCSI)

ICMS Standards Setting Committee

In June 2015, the Coalition selected construction cost

1.1 Introduction Coalition

Major Refurbishment engineers, surveyors, Cost Management Professionals,

Part 2 ICMS Framework

2.2 Hierarchical Levels

The description of each level in Figure 2 is as follows:

Cost code Description

Cost Sub-Groups (Level 4)

2.3 Project Attributes and Project Values

Project Attributes Project Values

Project Attributes Project Values

Roads and motorways

Waste water treatment works

Water treatment works

Wells and boreholes

Appendix A Cost Sub-Groups: Buildings

Cost code Description Note

Cost code Description Note

Cost code Description Note

1.05 Services and equipment

Cost code Description Note

Cost code Description Note

Cost code Description Note

Cost code Description Note

Appendix B Cost Sub-Groups: Civil Engineering Works

Waste water treatment works

Power generating plants

Wells and boreholes

Waste water treatment works

Power generating plants

Wells and boreholes

Waste water treatment works

Power generating plants

Wells and boreholes

Waste water treatment works

Power generating plants

Wells and boreholes

Appendix C Cost Sub-Groups: Associated Capital Costs

Code code Description

Appendix D Cost Sub-Groups: Site Acquisition and Clients Other Costs

Code code Description

Appendix E Process Flow Charts

Appendix F Reporting Templates

Comparison between two design schemes

Cost Description Scheme A Scheme B BA

Project with Sub-Projects

Appendix G Interface with International Property Measurement Standards (IPMS)

Measurement of Floor Areas for Buildings Exclusions

International Property Measurement Standards Coalition

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