International Construction Measurement
Standards: Global Consistency in
Presenting Construction Costs
International Construction Measurement Standards Coalition

ICMS

International Construction Measurement
Standards: Global Consistency in
Presenting Construction Costs
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 thispublication 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 ofthis document may be made strictly on condition that they
acknowledge ICMSC’s copyright ownership, set out the ICMSC’s
web address in full, https://icms-coalition.org/, and do not add toor change the name or the content of the document in any way.
This document should not be translated, in whole or in part, anddisseminated in any media, whether by electronic, mechanicalor other means now known or hereafter invented, including
photocopying or recording, or in any information storage andretrieval system, without permission in writing from the ICMSC.
Please address publication and copyright matters to
info@icms-coalition.org
Cover image © iStockPart 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

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ICMS

Contents

Welcome to ICMS: Global Consistency in Presenting Construction Costs		 1
Introduction			 2ICMS Standards Setting Committee		 4Part 1

Context											 51.1		Introduction.....................................................................................................................................................

5

1.2		

Definitions........................................................................................................................................................

5

1.3		

Use of the Standards.......................................................................................................................................

6

Part 2ICMS Framework										 72.1		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											27General 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 Client’s 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

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ICMS

Welcome to ICMS: Global Consistency in Presenting Construction Costs

The International Construction Measurement Standards(ICMS) aim to provide global consistency in classifying,defining, measuring, analysing and presenting entire
construction costs at a project, regional, state, national orinternational level. ICMS are a cost classification system.
This project is the first of its kind with global coverage,
bringing together numerous organisations from around theworld to create shared international standards for presenting
entire construction costs. This first edition of ICMS focuseson capital costs; however, future editions of ICMS may
incorporate other matters such as costs-in-use.
Consistent practice in presenting construction costs
globally will bring significant benefits to construction costmanagement. Globalisation of the construction business has
increased the need to make meaningful comparative analysis
between countries, not least by international organisations
such as the World Bank Group, the International Monetary
Fund, various regional development banks, non-governmentalorganisations and the United Nations.
The Coalition did not identify any existing standard thatwas suitable for international adoption. For this reason, theCoalition has come together to create a shared standard.
Following earlier discussions, at a meeting at the International
Monetary Fund in June 2015, Coalition members confirmed
they were committed to promoting the implementation of
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.

All local, regional or worldwide approaches will be
documented to allow coordination, expansion andconsistency of ICMS guidance whenever required.
The Coalition is beginning the important work of
implementation by liaising with governments on a national,
regional or state and local level to seek adoption of ICMS.
Many key stakeholders are being engaged in the process of
implementation. A list of ICMS-supporting partners is shownon the ICMS Coalition website (https://icms-coalition.org/) –these organisations are committed to the adoption of ICMS.
The Coalition, the SSC and the numerous participants in the
consultation are proud to present ICMS.
For further information on ICMS please visit the website(https://icms-coalition.org/).
On behalf of the ICMS Coalition Trustees:
Ken Creighton – (Royal Institution of Chartered Surveyors) –Chair
Martin Darley – (Association for the Advancement of CostEngineering) – Vice Chair
Julie dela Cruz – (Philippine Institute of Certified Quantity
Surveyors) – General Secretary
Craig Bye – (Canadian Institute of Quantity Surveyors) –General Secretary

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 inBrussels and twice in London.
The Coalition is a non-governmental, not-for-profit
professional coalition. A wide range of professionalorganisations 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 firstedition was published in July 2017.
The Coalition accepts that standards setting is a continuousand dynamic process. It will be listening closely to theglobal 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.
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ICMS

Introduction

The International Construction Measurement Standards
Coalition (the Coalition) was formed on 17 June 2015 after
earlier discussions and a formal meeting at the International
Monetary Fund in Washington DC, USA. The Coalition,
comprising the organisations listed below at the date of
publication, aims to bring about consistency in construction
cost reporting standards internationally. This is achieved by
the creation and adoption of the ICMS, agreed international
standards for the structuring and presentation of cost reports.
ICMS sets out a structure for describing construction costs interms of project scope, attributes and values descriptors.

Institution of Civil Engineers (ICE)This document setting out the provisions of ICMS is the firstprepared by the Coalition’s Standards Setting Committee (theSSC). The Coalition members at the date of publication are:Pacific Association of Quantity Surveyors (PAQS)

Africa Association of Quantity Surveyors (AAQS)

Property Institute of New Zealand (PINZ)

Association for the Advancement of Cost Engineering
International (AACE)

Real Estate Institute of Botswana (REIB)

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)
Canadian Institute of Quantity Surveyors (CIQS)

Sociedad Mexicana de Ingeniería Económica, Financiera y de
CostosChartered 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 internationallyfor many years. Research has shown, however, that different
approaches to presenting the costs of construction can varyby as much as 25–30% due to inconsistent methodology
and standards. Hence international standards are required
to ensure global consistency in presenting the entire cost of
construction projects.

China Engineering Cost Association (CECA)
Commonwealth Association of Surveying and Land Economy(CASLE)
Conseil Europeen des Economistes de la Construction (CEEC)
Consejo General de la Arquitectura Técnica de España (CGATE)
Dutch Association of Quantity Surveyors (NVBK)
European Federation of Engineering Consultancy Associations(EFCA)
Federation Internationale des Geometres (FIG)
Ghana Institution of Surveyors (GhIS)
Hong Kong Institute of Surveyors (HKIS)
Ikatan Quantity Surveyor Indonesia (IQSI)
Indian Institute of Quantity Surveyors (IIQS)
Institute of Engineering and Technology (IET)
Institute of Quantity Surveyors of Kenya (IQSK)Institution of Surveyors Kenya (ISK)
Institution of Surveyors of Uganda (ISU)International Cost Engineering Council (ICEC)
Italian Association for Total Cost Management (AICE)
Korean Institution of Quantity Surveyors (KIQS)New Zealand Institute of Quantity Surveyors (NZIQS)
Nigerian Institute of Quantity Surveyors (NIQS)
Philippine Institute of Certified Quantity Surveyors (PICQS)Royal Institute of British Architects (RIBA)

The aim of the Coalition is to provide a structure andformat for classifying, defining, measuring, analysing andpresenting construction costs that will provide consistency
and transparency across international boundaries. The
SSC has focused only on issues directly related to thecosts of construction so that cross-boundary costs can bebenchmarked and the causes of differences in costs can be
identified.
The ICMS project followed work on the development ofInternational Property Measurement Standards (IPMS).
IPMS established standards for measuring the floor areas ofbuildings. For ICMS a key element agreed by the Coalition
members was that ICMS would be compatible and would
accord with IPMS.

Institute of Quantity Surveyors Sri Lanka (IQSSL)Part 1

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ICMS

ICMS offer a framework against which costs can be classified,measured, recorded, analysed and presented. The hierarchicalframework has four levels:• Level 1: Project or Sub-Project• Level 2: Cost Category• Level 3: Cost Group• Level 4: Cost Sub-GroupThe composition of Levels 2 and 3 is the same for all Projects
and Sub-Projects, although discretion is allowed in thecontents of Level 4. Examples of the contents of Level 4 aregiven in Appendices A, B, C and D.
These Standards provide definitions, scope, attributes andvalues, units of measurement and explanatory notes for eachtype of Project. It provides guidance on:• how the Standards are to be used
• the level of detail to be included• the method of dealing with Projects comprising different
Sub-Projects and• the approach to be taken to ensure that like is comparedwith like, especially considering different currencies andtime frames.
For buildings, the various cost analysis standards worldwide
require the measurement of either gross external floor area
(GEFA) or gross internal floor area (GIFA). This permits therepresentation of overall costs in terms of currency per
GEFA or GIFA. Research shows that floor area measurement
standards vary considerably between countries. The linking
of ICMS with IPMS provides a valuable tool for overcoming
these inconsistencies. ICMS require a cost report toinclude both GEFA (IPMS 1) and GIFA (IPMS 2) measuredin accordance with the rules set out in IPMS. These aresummarised in Appendix G.

standards but do introduce some concepts that may be new
to some markets.
ICMS are high-level standards. Markets that do not haveestablished standards are encouraged to adopt ICMS. Markets
that do have established local standards should adopt ICMS
to compare cost data prepared using different standards fromdifferent markets on a consistent, like-for-like basis. The aimof the SSC is not to replace existing local standards, but toprovide an internationally accepted consistent framework
into which data generated locally can be allocated for the
purposes of comparison. In time, it is expected that ICMS
will become the primary basis for both global and local
construction cost reporting.
In drafting ICMS, the SSC has been conscious of the need forcompatibility with other established or emerging standards.
It has striven to strike a balance between the need forprescription to be compatible with other standards andthe need for flexibility to accommodate the different costclassification systems that exist across the world.
Thus, the types of Project are generally compatible with
the United Nations International Standard Industrial
Classification of all Economic Activities. The Cost Sub-Groups
are generally compatible with the elements in ISO 12006
Building construction – Organization of information about
construction works – Part 2: Framework for Classification, andcan be adapted to be compatible with most other breakdown
systems such as Uniclass or Omniclass.
In addition, it has been recognised that a work breakdown
structure (WBS) approach to cost reporting is widely usedaround the world, particularly in civil engineering. Therefore,
examples of mapping to and from various national standards
and WBS are included on the Coalition website(https://icms-coalition.org/).

For civil engineering projects, ICMS also provide units ofmeasurement describing their physical sizes and functional
capacities for the purposes of comparison.
The SSC prioritised setting a cost classification standard forbuildings and selected types of civil engineering projects. The
types of civil engineering projects chosen for this first editionof ICMS are those that are most commonly required andcover:• road and rail transport• energy• oil and gas and• the utility sectors.
Further types will be added in future editions. ICMS havebeen 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 intheir 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 thosePart 1

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ICMS Standards Setting Committee

In June 2015, the Coalition selected construction costmanagement 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 O’Sullivan (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)

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Context

Coalition

1.1 Introduction
The aim of ICMS is to provide global consistency inclassifying, defining, measuring, analysing and presenting
entire construction costs at a project, regional, state, national
or international level. ICMS allow:• construction costs to be consistently and transparently
benchmarked• the causes of differences in costs between projects to be
identified• properly informed decisions on the design and location of
construction projects to be made and• data to be used with confidence for construction project
financing and investment, decision-making, and related
purposes.
This part provides definitions of terms commonly usedthroughout the Standards. Definitions specific to particular
types of Projects are provided in Appendices A, B, C and D.
This part also sets out the aim and use of the Standards.

Associated Capital Costs
The payments, fees and charges payable for work and utilities
off-site, post completion furniture, furnishing and equipment,
and construction-related consultancies and supervision, but
excluding costs associated with land acquisition and client’s
other costs associated with the realisation of the Project.

Organisation commissioned and paid by a Client toconstruct or implement the construction of a Project or part
thereof including, in some cases, providing funding, design,
management, maintenance and operation services.
Conversion date
The date or dates at which any currency conversion was made.
Cost Category
A division of Project or Sub-Project costs into Capital
Construction Costs, Associated Capital Costs and Site
Acquisition and Client’s Other Costs currently, withfurther divisions for costs-in-use in the future editions of theStandards.
A division of costs under a Cost Category into a small numberof broad groups to enable easy estimation or extraction of
cost data for quick high-level comparison by design disciplineor common purpose.
Cost Management Professional
A Service Provider competent to calculate, interpret, analyse,
apportion and report using ICMS.

Base Date

Cost Sub-GroupThe date at which costs are considered to apply without theneed for any indexing.

A division of costs under a Cost Group according to theirfunctions or common purposes irrespective of their design,specification, materials or construction to enable the costs ofalternatives serving the same function or common purpose to
be compared, evaluated and selected.

Capital Construction Costs
Expenditure on labour, materials, plant, equipment, site andhead office overheads and profit, including taxes and levies,
incurred as a direct result of the construction intervention.
It is the total price payable for work normally included incontracts to construct a building or civil engineering works,
including any supplies by the Client for the Constructor to
fix. It also includes all temporary works required to undertakethe construction works.
Client
The entity that procures or provides site, commissions andpays Service Providers and Constructors to design andconstruct a Project on the site including, in some cases,
funding, operating and maintaining the Project, and pays allother Associated Capital Costs.

Context

Constructor

Cost Group

1.2 Definitions

Part 1The International Construction Measurement Standards
Coalition, comprising not-for-profit organisations, each with apublic interest mandate.

Part 2ICMS Framework

Schedule 1

GEFA
Gross external floor area measured according to IPMS 1 as set
out in IPMS and provided in Appendix G.
GIFA
Gross internal floor area measured according to IPMS 2 as set
out in IPMS and provided in Appendix G.
ICMS
International Construction Measurement Standards.
IPMS
International Property Measurement Standards. IPMS are theglobal standards that aim to enhance the transparency andconsistency in the way Property is measured across markets.
It was developed by the IPMS Coalition, an independentgroup of professional bodies from around the world.
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Major Refurbishment
Substantial modification of, or improvement to, the mainparts of an existing building or civil engineering works to bringthem up to an acceptable standard or to accommodate achange in-use. Major extension is to be treated as new build.
Price Level Adjustment
An allowance for the increases or decreases in the price levels,
due to inflation, escalation or deflation, over a defined period.
Project
A series of, or single, construction intervention(s) with a single
purpose or common purposes commissioned by a Client, orgroup of Clients, with a defined start and end date. A Project
may comprise a number of Sub-Projects.
Project Attributes
The principal characteristics of a Project or Sub-Project
relating to time, cost, scope of works, design, quality, quantity,
procurement, location and other contextual features thatmight impact its cost.
Project Complexity
The relative intricacy of a Project or Sub-Project by reference
to its form, design, site constraints, method or timing of
construction.
Project Quantities
The physical quantities (numbers, lengths, areas, volumes andweights), functional quantities (capacities, inputs, outputs)
and degree of repetition required to be captured in the Project
Attributes and Project Values such that the costs of different
projects or design schemes can be converted to a unit cost per
the desired Project Quantity for evaluation and comparison.
Both are required for each Project or Sub-Project.
Project Values
A standard set of descriptions and/or measurements for eachof the Project Attributes.
Property
Any real estate asset in the built environment.
Risk Allowance
A quantitative allowance set aside as a precaution against
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.

engineers, surveyors, Cost Management Professionals,
constructors, facilities managers, planners, valuers, property
managers, asset managers, agents and brokers.
Sub-Project
A sub-division of a Project that can be described by a single
set of attributes and values.
Taxes and Levies
Mandatory costs taxed or levied in connection with the
Project by national governments, states, municipalities orgovernmental organisations, using the whole or part of theconstruction contract payments as the chargeable base,whether paid by the Client or the Constructor.
Total Capital Cost
The total of Capital Construction Costs, Associated Capital
Costs and Site Acquisition and Client’s Other Costs for a
Project or Sub-Project.

1.3 Use of the Standards
ICMS can be used for any purpose agreed between a Client
and a Service Provider.
Where a cost report has been prepared in compliance with
ICMS, this should be stated in the report.
ICMS can be used to analyse and compare historic, present
and future costs of new build and Major Refurbishment
programmes and projects. ICMS are not intended, at present,
to cover maintenance and repair costs.
Applications include, but are not limited to:• global investment decisions• international, national, regional or state cost comparisons• feasibility studies and development appraisals• project work including cost planning and control, cost
analysis, cost modelling and the procurement and analysisof tenders• dispute resolution work
• reinstatement costs for insurance and• valuation of assets and liabilities.
Process flow charts to clarify the use of the Standards areprovided in Appendix E.

Site Acquisition and Client’s Other Costs
All payments required to acquire the site, excluding physicalconstruction, 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 orPart 1

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Part 2ICMS Framework

2.1 Introduction
Conceptually, the overall framework of ICMS is as shown in Figure 1.
Figure 1: ICMS Framework

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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 notexhaustive 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 andinsulation–– 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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Cost code

Description

1.03

Structure• Scope: All the load-bearing work, including non-load-bearing components forming an integral part ofcomposite 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 undergrounddrainage.

1.05

Services and equipment• Scope: All fixed services and equipment required to put the completed project into use, whether they aremechanical, 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 | Constructor’s site overheads | general requirements• Scope: Constructor’s 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 andutilities 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.

2.04

Risk Allowances• 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 Client’s 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 undereach Cost Group serving a specific function or common
purpose are grouped into one Cost Sub-Group, such thatthe costs of alternatives serving the same function can becompared, evaluated and selected. Cost Sub-Groups arechosen 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 andClient’s Other Costs
Users of these Standards may adopt a Cost Sub-Group
classification based on trades, work breakdown structure orwork 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 besuitably adjusted.

2.3 Project Attributes and Project Values
To enable consistent and concise evaluation and comparison
between different Projects or different design schemes, theseStandards provide a set of Project Attributes and Project
Values in Schedule 1 describing the principal characteristics ofeach 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 andthe applicable dates should be stated.

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Schedule 1
Sub-Project

Project Attributes and Project Values for Each Type of Project andNotes:
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)

ReportProject title
Status of cost reportpre-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• client’s name• main Project type (principal Sub-Project)• brief scope
Location and country

International Organisation for Standardisation (ISO) countrycode (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 statedPrice 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 acost report of multi-currencies into a single currency)(numeric conversion and currency codes)

Programme
Project status

initiation and concept phase | design phase | construction andcommissioning phase | complete

Construction period• number of months• fromstart of demolition and site preparation | other stated(month and year)

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ICMS

Project Attributes

Project Values• to statecompletion 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 conditionsdifficult | average | easy

• environmental constraints

difficult | average | easy

Procurement
Funding

private | public | public and private in partnership

Project delivery

Part 1

Context• 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

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

12

ICMS

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 typeresidential | office | commercial | shopping centre | industrial| hotel | car park | warehouse | educational | hospital | airport
terminal | railway station | ferry terminal | plant facility |other stated

Naturenew build | major refurbishment | temporary

Grade (qualitative description to be read in conjunction withthe location)

ordinary quality | medium quality | high quality

Environmental grade• grade and name of environmental certification• statustargeted | 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
to highest point of the building)(m | ft)

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
conjunction with the location)

house | low rise | medium rise | high riseStoreys above ground (quantitative)

specific number | 0–3 | 4–7 | 8–20 | 20–30 | 30–50 | over 50

Storey below ground

specific number
Project Quantities

Site area (within legal boundary of building site, excluding
temporary working areas outside the site)(m² | ft²)

Covered area on plan(m² | ft²)

Gross external floor area as IPMS 1(m² | ft²)

Gross internal floor area as IPMS 2(m² | ft²)

Functional units

Part 1

Context

number of occupants | number of bedrooms | number ofhospital beds | number of hotel rooms | number of car parking
spaces | number of classrooms | number of students | numberof passengers | number of boarding gates | other statedPart 2ICMS Framework

Schedule 1

Schedule 2

Appendices

13

ICMS

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 andmotorways that are an integral part of bridges shall be included in bridges)
Code
Local functional classification standard• name of standard• code number of construction
Works
Functional typemotorway | highway | freeway | expressway | road | lane

Naturenew build | major refurbishment | temporary

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• 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(including hard shoulders but excluding footways)(m | ft)• total length (between two places, irrespective of number oflanes)(km | miles)

Project Quantities
Total paved area

(m² | ft²)

Functional units• capacity

Part 1

Context(vehicles per hour)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

14

ICMS

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)
CodeLocal functional classification standard• name of standard• code number of construction
Works
Functional typehigh speed | express | light rail | tram | freight | mixed traffic |other stated

Naturenew build | major refurbishment

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• 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,
valleys and the like
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 theroute, including those in passing loops, sidings and depots
reduced to a single length)(km | miles)

Functional units

Part 1

Context• weight of traffic expressed as estimated gross million
tonnes or tons per annum(M tonnes | M tons/year)• passenger journeys(million journeys per year)

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

15

ICMS

Bridges(A structure designed to span across a physical obstacle)
Code
Local functional classification standard• name of standard• code number of construction
Works
Functional type (serving)roads | rail | conveyors | pipeline | canal | pedestrians | otherstatedNaturenew build | major refurbishment | temporary

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• supportarch | 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 statedTypes of obstacles crossed

river and canal | roads and motorways | railways | otherstatedProject Complexity• curvature (predominant)straight | curved• number of access ramps• number of abutments/piers/towers with foundations inwater
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(m² | ft²)

Functional units• capacity

Part 1

Context(vehicles | litres | gallons | tonnes | tons per hour)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

16

ICMS

Tunnels(An artificial underground or underwater passageway, completely enclosed except for openings for entrance and exit,
commonly at each end, and for ventilation)
Code
Local functional classification standard• name of standard• code number of construction
Works
Functional typeroad | railway | pipeline | conveyor | other stated

Naturenew build | major refurbishment | temporary

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• 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 shapecircular | 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 incase of varying cross sections)(m² | ft²)

• overall dimensions (width x height | diameter) (range
stated in case of varying cross sections)(m | ft)• length (end to end)

(km | miles)

Project Quantities
Volume of excavation(m³ | yd³).

Functional units• capacity

Part 1

Context(vehicles | litres | gallons | tonnes | tons per hour)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

17

ICMS

Waste water treatment works(A facility for the cleaning and improvement of water that contains waste products, contaminants or pollutants to make itsafe for discharge to land or water)
Code
Local functional classification standard• name of standard• code number of construction
Works
Functional type (descriptions of primary, secondary andtertiary treatment processes)
Naturenew build | major refurbishment

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• plant technology• number of processes• tank materials for each processsteel | 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 eachmajor structure(m | ft)

Project Quantities
Site area (area of land covered by permanent work, excluding
temporary working areas outside the site)(hectares | acres)

Functional units• capacity

Part 1

Context(litres | gallons per day)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

18

ICMS

Water treatment works(A facility for the cleaning and improvement of water to make it potable)
Code
Local functional classification standard• name of standard• code number of construction
Works
Functional type (descriptions of processes involved)

screening | pre-ozonation | coagulation | flocculation |clarification | filtration | pH correction | chemical dosing |chlorination | other stated

Naturenew build | major refurbishment

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• plant technology• number of processes• tank materials for each processsteel | 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 eachmajor structure(m | ft)

Project Quantities
Site area (area of land covered by permanent work, excluding
temporary working areas outside the site)(hectares | acres)

Functional units• capacity

Part 1

Context(litres | gallons per day)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

19

ICMS

Pipelines(A series of pipes and tubing for the transfer of liquid, gas or powder)
Code
Local functional classification standard• name of standard• code number of construction
Works
Functional type (for transporting)liquid | gas | powder

Naturenew build | major refurbishment | temporary

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• 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• positionon land | underwater• number of intersections• number of specials• number of crossings over roads, railways, waterways,
valleys and the like• 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

Part 1

Context(litres | gallons | m³ | ft³ per hour)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

20

ICMS

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
Local functional classification standard• name of standard• code number of construction
Works
Functional type (for extracting)water | gas | oil | other stated

Naturenew build | major refurbishment

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• 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
x each length)(m | ft)

Project Quantities
Length of drilled/bored depth(m | ft)

Functional units• capacity

Part 1

Context(m³ | ft³ | litres | gallons per hour)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

21

ICMS

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
Local functional classification standard• name of standard• code number of construction
Works
Functional type

nuclear | wind power | solar power | hydroelectric |geothermal | biomass | gas | coal | oil | other stated

Naturenew build | major refurbishment

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• generator containment material

concrete | steel | other stated• coolant

water | gas | other stated• cycleopen | close• number and size of turbines(MW)

Project Complexity• cooling systemwind | water | other stated

Design life

(years)

Altitude• average height of site above or below sea level

above | below(m | ft)

Dimensions• overall external diameter or length × width × height of eachmajor structure(m | ft)

Project Quantities
Site area (area of land covered by permanent work, excluding
temporary working areas outside the site)(hectares | acres)

Functional units• capacity

Part 1

Context(MW)

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

22

ICMS

Chemical plants(A facility for the creation of chemical products excluding petro-chemicals. Major buildings and civil engineering works shallbe reported under separate Sub-Projects under a chemical plant Project)
Code
Local functional classification standard• name of standard• code number of construction
Works
Functional type (product description)
Naturenew build | major refurbishment

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• 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• average height of site above or below sea level(m | ft)

Dimensions• overall external diameter or length × width × height of eachmajor structure(m | ft)

Project Quantities
Site area (area of land covered by permanent work, excluding
temporary working areas outside the site)(hectares | acres)

Functional units• output of productPart 1

Context

Part 2ICMS Framework(m³ | ft³ | tonnes | tons | litres | gallons per day)

Schedule 1

Schedule 2

Appendices

23

ICMS

Refineries(A downstream facility for the creation of petro-chemical products. Major buildings and civil engineering works shall bereported under separate Sub-Projects under a refinery Project. Wells and boreholes are upstream and Pipelines are midstream)
CodeLocal functional classification standard• name of standard• code number of construction
Works
Functional typeoil | petrol | other stated

Naturenew build | major refurbishment

Environmental grade• grade and name of environmental certification• statustargeted | achieved | none

Principal design features• 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
structure(m | ft)

Project Quantities
Site area (area of land covered by permanent work, excluding
temporary working areas outside the site)(hectares | acres)

Functional units

Part 1

Context• input of crude oil(tonnes | tons | litres | gallons | barrels per day)• output of product(tonnes | tons | litres | gallons | barrels per day)Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

24

ICMS

Schedule 2
Sub-Project

Part 1

Context

Substructure and Structure Delineation for Each Type of Project andPart 2ICMS Framework

Schedule 1

Schedule 2

Appendices

25

ICMS

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

26

ICMS

Appendices

General notesa.

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 SubGroups whose value is insufficient to warrant a separate Cost Sub-Group (typically whose value is less than 5% of therelevant 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 andprotection 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 1.08–1.10 into cost code 1.01–1.07 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 Constructor’s contract
sum build-up or reserved in the Client’s 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, thisallowance 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 accountfor 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 becurrent 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 pricelevels 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.

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

27

ICMS

Appendix A – Cost Sub-Groups: Buildings

Cost code

Description

Note

Cost Category (Level 2)
Cost Group (Level 3)
Cost Sub-Group (Level 4)
1Capital Construction Costs

1.01

Demolition, site preparation and formation

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
1.02.010

Substructure
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

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

28

ICMS

Cost code
1.02.030

Description

Note

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
1.04

Tanks, pools, sundries
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)

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

29

ICMS

Cost code
1.04.040

Description

NoteInternal 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 shutters090 – 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

Builder’s work in connection with services:010 – plinth, bases
020 – fire-proofing enclosure030 – 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
1.05.010

Services and equipment
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

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

30

ICMS

Cost code

Description

Note080 – 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
100 – submissions, testing and commissioning

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
080 – submissions, testing and commissioning

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

31

ICMS

Cost code
1.05.050

Description

Note

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
110 – related electrical and control systems
120 – submissions, testing and commissioning

1.05.060

Supply of sanitary fittings

1.05.070

Disposal systems:
010 – refuse
020 – laboratory waste
030 – industrial waste
040 – incinerator
050 – submissions, testing and commissioning

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
100 – related electrical and control systems
110 – submissions, testing and commissioning

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

32

ICMS

Cost code
1.05.090

Description

Note

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
080 – submissions, testing and commissioning

1.05.100

Movement systems:
010 – lifts | elevators
020 – platform lifts
030 – escalators
040 – travellators | moving walkways
050 – conveyors
060 – submissions, testing and commissioning

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
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

Part 1

Context

Surface and underground drainage

External and ancillary works

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 2ICMS Framework

Schedule 1

Schedule 2

Appendices

33

ICMS

Cost code

Description

1.07.050

Landscaping (hard and soft)

1.07.060

Fittings and equipment

1.07.070

External services:Note010 – water supply
020 – gas supply
030 – power supply
040 – communications supply
050 – external lighting
060 – utility disconnections and connections
1.08

Preliminaries | Constructor’s 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 theConstructors’ 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

Constructor’s 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

Constructor’s 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
1.10Part 1

Context

Exchange rate fluctuation adjustments
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 2ICMS Framework

Schedule 1

Schedule 2

Appendices

34

ICMS

Railways

BridgesTunnels

Waste water treatment works

Water treatment works

Pipelines

Wells and boreholes

Power generating plants

Chemical plants

Refineries

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 andsupport 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 anddewatering

•

•

•

•

•

•

•

•

•

•

•

1.01.100

Temporary access roads and storage areas(provided under an advance contract)

•

•

•

•

•

•

•

•

•

•

•

1.01.110

Temporary protection, diversion andrelocation of public utilities

•

•

•

•

•

•

•

•

•

•

•

Cost code

Description

Note

Roads and motorways

Appendix B – Cost Sub-Groups: Civil Engineering Works

Cost Category (Level 2)
Cost Group (Level 3)
Cost Sub-Group (Level 4)
1Capital Construction Costs

1.01

Demolition, site preparation and formation

1.02

Part 1

Context

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 2ICMS Framework•

Schedule 1

Schedule 2

•

•

•

•

•

•

Appendices35

Water treatment works

Pipelines

Wells and boreholes

Power generating plants

Chemical plants

Refineries

•

•

•

Bases to supports for tanks, pipes, wellheads and the like

•

•

•

•

•

•

•

Beds and surrounds to underground pipes

•

•

•

•

•

•

•

1.02.090

Pile caps/footings/bases (nearest to theground level or water level if constructedin water)•••

1.02.100Sub-base to pavements and rail track
structures••

1.02.1101.02.120

Note

Waste water treatment works•

Bridges•

Railways•

Roads and motorways•

Description

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

•

•

•

•

•

•

Valves and fittings

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

1.03.140
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

•

•

•

•

•

•

•

•

•

•

•

Builder’s work in connection with services

•

•

•

•

•

•

•

•

•

•

•

1.04.100
1.05

Context•

Cost code

1.03

Part 1Tunnels

ICMS

•

•

•

•

Services and equipment

1.05.010

Mechanical systems

•

•

•

•

•

•

•

•

•

•

•

1.05.020

Lighting systems

•

•

•

•

•

•

•

•

•

•

•

1.05.030

Illuminations

•

•

•

•

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices36Railways

BridgesTunnels

Waste water treatment works

Water treatment works

Pipelines

Wells and boreholes

Power generating plants

Chemical plants

Refineries

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

•

•

•

•

•

•

•

•

•

Cost code

1.06

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

•

•

•

•

•

•

•

•

•

•

•

External and ancillary works

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

Context

Surface and underground drainage

1.06.010

1.07Part 1

Description

Note

Roads and motorways

ICMS

Preliminaries | Constructor’s site overheads |general requirements(j)1.08.010

Construction management including sitemanagement 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

Constructor’s submissions, reports andas-built documentation

•

•

•

•

•

•

•

•

•

•

•

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices37

Railways

BridgesTunnels

Waste water treatment works

Water treatment works

Pipelines

Wells and boreholes

Power generating plants

Chemical plants

Refineries

1.08.090

Quality monitoring, recording andinspections

•

•

•

•

•

•

•

•

•

•

•

1.08.100

Safety, health and environmental
management

•

•

•

•

•

•

•

•

•

•

•

1.08.110

Insurances, bonds, guarantees andwarranties

•

•

•

•

•

•

•

•

•

•

•

1.08.120

Constructor’s statutory fees and charges

•

•

•

•

•

•

•

•

•

•

•

1.08.130

Testing and commissioning

•

•

•

•

•

•

•

•

•

•

•

Cost code

1.09

Description

Note

Roads and motorways

ICMS

Risk Allowances(j), (k)1.09.010

Design development allowance

•

•

•

•

•

•

•

•

•

•

•

(l)

1.09.020

Construction contingencies

•

•

•

•

•

•

•

•

•

•

•

(m)

1.09.030

Price level adjustments
•

•

•

•

•

•

•

•

•

•

•

(n)

•

•

•

•

•

•

•

•

•

•

•

010 – until tendering
020 – during construction
1.09.040
1.10Part 1

Context

Exchange rate fluctuation adjustments
Taxes and Levies(j)1.10.010

Paid by the Constructors

•

•

•

•

•

•

•

•

•

•

•

1.10.020

Paid by the Client in relation to theconstruction contract payments

•

•

•

•

•

•

•

•

•

•

•

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

38

ICMS

Appendix C – Cost Sub-Groups: Associated Capital Costs

Code code

Description
Cost Category (Level 2)
Cost Group (Level 3)
Cost Sub-Group (Level 4)2

Associated Capital Costs

2.01

Work and utilities off-site

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
2.02
2.02.010
2.03
2.03.010

Public access roads and footpaths
Post-completion loose furniture, fittings and equipment
Production, process, operating and loose furniture, furnishing and equipment not normally provided before
completion of construction
Construction-related consultants and supervision
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
2.04Part 1

Context

Payments to testing authorities or laboratories
Risk AllowancesPart 2ICMS Framework

Schedule 1

Schedule 2

Appendices

39

ICMS

Appendix D – Cost Sub-Groups: Site Acquisition and Client’s Other Costs

Code code

Description
Cost Category (Level 2)
Cost Group (Level 3)
Cost Sub-Group (Level 4)3Site Acquisition and Client’s Other Costs

3.01

Site acquisition

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 insteadof 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

Administrative, finance, legal and marketing expenses

3.02.010

Client’s general office overheads

3.02.020

Client’s 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 Constructor’s 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

Part 1

Context

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 2ICMS Framework

Schedule 1

Schedule 2

Appendices

40

ICMS

Appendix E – Process Flow Charts

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

41

ICMS

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

42

ICMS

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

43

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.
Cost code

Buildings

Description

$M

$/m²

$/m²

% of '0'

Project Quantity
IPMS 1IPMS 2
Floor
Floor Area
Area (m²)(m²)
0Total 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

1.05

Services and equipment

1.06

Surface and underground drainage

1.07

External and ancillary works

1.08

Preliminaries | Constructor's site overheads | general
requirements

1.09

Risk Allowances

1.10

Taxes and Levies

22.01

Work and utilities off-site

2.02

Post-completion furniture, furnishing and equipment

2.03

Construction-related consultants and supervision

2.04

Risk Allowances

3

Part 1

Context

Associated Capital Costs

Site Acquisition and Client’s Other Costs

3.01

Site acquisition

3.02

Administrative, finance, legal and marketing expenses

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

44

ICMS

Comparison between two design schemes
Additional columns may be added as appropriate.
Cost
code

Description

Scheme A$M

Scheme B$/m² $/m² % of'0'$M$/m² $/m²

B–A
% of
'0'

$M

$/m²

$/m²

IPMS
1
Floor
Area
(m²)

IPMS
2
Floor
Area
(m²)

Project Quantity
IPMS
1
Floor
Area
(m²)

Part 1

Context

0

Total Capital Cost (‘1’ + ‘2’ + ‘3’)

1

Capital Construction Costs

1.01

Demolition, site preparationand formation

1.02

Substructure

1.03

Structure

1.04

Architectural works | nonstructural works

1.05

Services and equipment

1.06

Surface and undergrounddrainage

1.07

External and ancillary works

1.08

Preliminaries | Constructor'ssite overheads | general
requirements

1.09

Risk Allowances

1.10

Taxes and Levies

2

Associated Capital Costs

2.01

Work and utilities off-site

2.02

Post-completion furniture,
furnishing and equipment

2.03

Construction-related
consultants and supervision

2.04

Risk Allowances

3

Site Acquisition and Client’s
Other Costs

3.01

Site acquisition

3.02

Administrative, finance, legal
and marketing expenses

Part 2ICMS Framework

Schedule 1

IPMS
2
Floor
Area
(m²)

IPMS IPMS
1
2
Floor Floor
Area Area(m²) (m²)

Schedule 2

Appendices

45

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 SubProjects. These costs may be shown separately to permit reallocation in the appropriate way when the need arises.
Sub-Project
Cost
code

Hotel

Description
$M

$/m²

Apartment$/m²$M

Roads andmotorways

$/m²

$/m²

IPMS 1
Floor
Area
(m²)

IPMS 2
Floor
Area
(m²)

$M

$/m

Total
$M

% of
'0'

Project Quantity
IPMS 1 IPMS 2
Floor
Floor
Area
Area
(m²)
(m²)

Part 1

Context

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 | nonstructural works

1.05

Services and equipment

1.06

Surface and undergrounddrainage

1.07

External and ancillary
works

1.08

Preliminaries |Constructor's site
overheads | general
requirements

1.09

Risk Allowances

1.10

Taxes and Levies

2

Associated Capital Costs

2.01

Work and utilities off-site

2.02

Post-completion furniture,
furnishing and equipment

2.03

Construction-related
consultants andsupervision

2.04

Risk Allowances

3

Site Acquisition andClient’s Other Costs

3.01

Site acquisition

3.02

Administrative, finance,
legal and marketing
expenses

Part 2ICMS Framework

Schedule 1

Schedule 2

Road
Length(m)

Appendices

46

ICMS

Appendix G – Interface with International Property Measurement Standards (IPMS)

Measurement of Floor Areas for Buildings
for ICMS Cost Reports
The various cost analysis standards worldwide require themeasurement of a gross floor area (either external (GEFA)or internal (GIFA)) or similar variations thereof to permit
the representation of overall costs in terms of currency per
floor area. However, even though the use of these terms iscommonly understood, the definitions and interpretations ofthese terms are also subject to considerable regional variations.
Measurement guidelines and definitions vary considerably
between countries. Linking ICMS with IPMS provides a valuable
tool for overcoming these inconsistencies. ICMS require a
cost report to include both GEFA (IPMS 1) and GIFA (IPMS 2)
measured in accordance with the rules set out in IPMS.
IPMS are evolving on a building-sector basis (offices,
residential, retail, etc.). These rules are summarised below, butreference to the specific Standard, for the particular building
type, is recommended.

Exclusions
Measurement for IPMS 1 is not to include the area of
temporary mezzanines, open light wells or the upper levelvoids of an atrium, open external stairways that are not an
integral part of the structure, for example, an open frameworkfire escape, external areas such as external vehicle parking,external catwalks, vehicle circulation and other areas or
structures (such as equipment yards, cooling equipment,
refuse areas), and patios and decks at ground level.
Measurement for IPMS 1 excludes any other ground-levelareas or structures beyond the covered area. Such areas may
be measured and stated separately.

IPMS 2: Gross internal floor area
Use

IPMS 1: Gross external floor area

IPMS 2 is used for measuring the interior area of a building.
Currently, IPMS 2 only deals with certain building types,
although a multi-use IPMS is intended to be published in the
future. However, the principles can be used for all building
types and these are summarised below.

Use

Definition

IPMS 1 is used for measuring the area of a building including
external walls. IPMS 1 is consistent for all building types.

IPMS 2 is the sum of the area of each floor of a building
measured to the internal dominant face (IDF), which may bereported on a component-by-component basis for each floorof a building. For the purposes of ICMS, the definition is thesame for all classes of building.

Definition
IPMS 1 is the sum of the areas of each floor of a building
measured to the outer perimeter of external construction
features, which may be reported on a component-bycomponent basis for each floor of a building. The definition is
the same for all classes of building.
Inclusions
IPMS 1 ‘includes all areas and walls, columns, and enclosed
walkways or passages between separate Buildings, available
for direct or indirect use. Covered void areas such as atria are
only included at their lowest floor level.’‘In the absence of external construction features, for example
an open-sided Building or a free-standing canopy, IPMS 1 is tobe measured to the Covered Area.’‘If there are no available plans for a basement, the area must
include an estimation of the exterior wall thickness.’
Measurements included but stated separately‘Balconies, Verandas, internal Catwalks, Sheltered Areas andinternal Permanent Mezzanines are included. They are to bemeasured to their outer face and their areas are to be statedseparately.’

Inclusions
IPMS 2 ‘includes all areas within the IDF including internal walls,
columns and enclosed walkways or passages between separate
Buildings, available for direct or indirect use. Covered void areas
such as atria are only included at their lowest floor level.’
Measurements included but stated separately‘Balconies, internal Catwalks, covered galleries, internal Loading
Bays internal Permanent Mezzanines and Verandas. They are to
be measured to their Finished Surface and their areas are to bestated separately.’© International Property Measurement Standards Coalition
Exclusions
Measurement for IPMS 2 is not to include any ground-levelareas or structures beyond the external wall such as shelteredareas, external catwalks and external loading bays, temporarymezzanines or open light wells and the upper-level voids of an
atrium.
Such areas may be measured and stated separately.

© International Property Measurement Standards Coalition

Part 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices

47

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 forclassification• 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 planningPart 1

Context

Part 2ICMS Framework

Schedule 1

Schedule 2

Appendices48

Published by the International Construction Measurement
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