GSA Public Buildings Service

P-120

project estimating 

requirements

for the public buildings service

P-120

project estimating 

requirements

for the public buildings service

U.S. General Services Administration

Office of the Chief Architect

January 2007

introduction iii

 document organization iv

 acknowledgements v

1 general requirements and principles 1

1 general philosophy 3

2 estimator qualification and ethics 4-5

 requirements 

 independent government estimate (IGE) 

 ethics 

 due diligence expectations 

 penalties 

3 cost estimating and management practices 6-7

 cost management principles 

 estimating formats 

4 estimating requirements 8-17

 general 

 warm-lit shell versus tenant improvement (TI) cost estimates 

 contents and degree of detail 

 cost-estimating and cost-management tools

2 prospectus-level projects product/deliverable requirements 25

1 preliminary planning and programming project requirements 27-28

project planning guide 

 level and format requirements

2 design and construction phase cost estimating 29-46

 basic concept: for all phases 

 cost estimates and summaries 

 market survey 

 cost growth report 

 space-type cost analysis 

 life-cycle cost analyses 

 value-engineering studies 

 budget analysis 

 requirements for bid submission 

 construction-award bid analysis for prospectus-level projects 

 cost database 

 construction modifications and claims analysis 

 value engineering change proposals (VECP’s) 

 risk management 

 occupancy agreements and tenant-improvements pricing 

table of contents
3 delivery methods and deliverables 49

1 overview 51

 requirements for estimates 

2 deliverable flow-charts by delivery 54-57

a appendices 59

a estimating formats 61-70

 uniformat level 1-5 cost elements 

 masterformat cost elements (2004 version)

b estimate tracking sheets 71

c uniformat project cost summary 72

d building cost analysis forms 74-75

e sample 2630/2631 forms for design and maintenance/inspection services 76-77

f acronyms/glossary of terms 78-79

list of tables 

1 requirements for cost estimating at each design phase 14

2 standard site and design contingency guidelines 14

3 cost estimating tasking matrix 54-57

list of figures 

1 calculation of mark-ups, contingencies, and escalation 17

2 general construction cost review guide (GCCRG) 19

3 example of a PCE Project Cost Summary 20

4 PCE cost-estimate detail excerpt for a concept-design estimate 21

5 uniformat design-development estimate report excerpt 22

6 masterformat design-development estimate report excerpt 23 

table of contents (continued)

iv project estimating requirements • P-120
introduction

This cost-estimating and cost-management criteria document supports building construction 

programs within the Public Buildings Service (PBS) of the U.S. General Services Administration 

(GSA). This document presents the technical and administrative requirements for routine costestimating and cost-management tasks involved in a construction project’s planning and execution 

stages, and defines cost-estimating practices and standards for professional services. This 

document replaces the previously issued GSA Handbook P 3440.5 and all associated versions. 

The instructions and criteria in this document are applicable to programming, design, constructionmanagement, and other professional-services contracts that involve cost-estimating and 

cost-management tasks. The criteria for practices and documentation requirements apply to all 

professional services activities, whether provided through contract or by in-house GSA/PBS staff.

The cost-estimating tasks addressed in this document must establish accurate project costs, ensure 

that they are based on programming requirements, keep costs within authorized limits, and collect 

GSA cost data to refine business practices and future cost estimates. 

Since project delivery methods affect how, and to some degree when, cost-management practices 

are applied, this document explains the basic requirements associated with each delivery method.

introduction v 
This document has three major chapters: 

1 general requirements and principles

This chapter presents the general estimating practices and standards required for all estimating 

services. It covers qualifications of estimators and estimating firms, principles of effective cost 

management, different types and formats of estimates, approaches to estimating, and the 

various cost-estimating and management tools available.

2 prospectus project requirements

This chapter defines the estimating service required for prospectus projects, including 

deliverables in the context of planning, design, and construction stages. 

3 delivery methods and deliverables

This chapter explains when the deliverables defined in Chapter 2 must be provided for the 

following four delivery methods:

• Traditional (Design-Bid-Build)

• Design-Build Performance 

• Design-Build (Bridging) 

• Construction Manager as Constructor (CMc)

Table 3 in this chapter shows the cost-estimating tasking requirements for the delivery methods 

by size and type of project.

document organization

vi project estimating requirements • P-120

document organization
acknowledgements

This publication was written as a collaborative effort of the Office of the Chief Architect (OCA) 

of GSA’s Public Buildings Service cost experts, regional PBS cost experts, and the consulting 

firm Faithful and Gould, a cost management consultant (formerly Hanscomb, Faithful and Gould). 

Special thanks are due to Les Shepherd, AIA, Acting GSA Chief Architect, and David Eakin, PE, 

former Chief Engineer, who provided their management support in the development and publication 

of this document.

The following individuals contributed their knowledge and expertise in writing and editing this 

document:

gsa national office, office of the chief architect

Charles Matta, Director Center for Federal Buildings and Modernizations

Gregory Segal Center for Federal Buildings and Modernizations

Curt Smith Center for Construction Excellence and Project Management

Donald C. Cobb Center for Border Stations Programs

Steven J. McGibney Center for Federal Buildings and Modernizations

gsa regional experts

Lori J. Anderson Region 1

Anna Raykis Region 2

Anthony R. Dell’Arciprete Region 3

William H. Hunt Region 4

Stephen R. Wallace Region 5

Kevin W. Livingston Region 6

Elbert E Godwin Region 7

Faramarz M. Jafarzadeh Region 8

Frederick L. Jang Region 9

Sonny Neumiller Region 10

Gene M. Ransom Region 11

consultant–faithful & gould (formerly hanscomb, faithful & gould)

Tom Wiggins Senior Associate

Scott W. Cullen Vice President

acknowledgements vii 

general requirements and 

principles

1

1

general philosophy

The Federal Acquisition Regulation (FAR) 36.203 requires that every Government estimate be 

prepared as though the Government were competing for the award. Therefore, all costs that a 

prudent and experienced contractor would incur must be included in project cost estimates. 

A listing of known facts, construction tasks, and supplemental judgments form the basis of the 

estimate at each stage of design. This provides a realistic approach to estimating, and it creates a 

history of project cost development.

P100, Facilities Standards for the Public Buildings Service, lists the estimating deliverable 

requirements for each design phase, but they are clarified here.

1

3 general requirements and principles

section 1.1
estimator qualification and ethics

1 requirements

Capital project estimate submissions must be prepared by professional cost estimators 

unaffiliated with the design team or the Construction Manager as Contractor (CMc). Certification 

as a cost engineer by the Association for the Advancement of Cost Engineering (AACE), or as a 

certified professional estimator by the American Society of Professional Estimators (ASPE), is 

supporting evidence of an estimator’s qualifications, although it is not required.

2 independent government estimate (IGE)

The FAR requires that an IGE be prepared for all contracts exceeding $100,000. When life-cycle 

costing or other economic analyses are required to support a design decision, professional 

estimators must establish construction cost estimates for all options if any one of them is 

expected to have a first cost in excess of $100,000.

The final cost estimate submitted for the 100% construction documents phase is used as the basis 

for the final IGE, which the contracting officer uses to determine whether an offeror’s proposed 

price is fair and reasonable and reflects an understanding of the project requirements.

A qualified Government employee whose major responsibility is creating or approving cost 

estimates for GSA must sign and approve the IGE, which serves as the basis for commitment of 

funds before the solicitation is issued

3 ethics

The standards of practice described in the Canons of Ethics published by the AACE and the 

ASPE, and available on both their Web sites, apply to all estimating services. 

4 due diligence expectations

GSA expects proper diligence in the preparation of estimates, which will grow steadily more 

accurate as the design progresses. While the estimator may need to make many assumptions 

in preparing the concept design estimate, once the construction documents phase has begun, 

2

4 project estimating requirements • P-120

section 1.2
estimates will no longer contain major assumptions. The project team will designate one 

1

person to compare successive project estimates and prepare an orderly and comprehensive 

reconciliation.

The architect-engineer (A-E) must work closely with GSA’s independent estimator to coordinate 

the estimates with design submissions and the scope of work, to review assumptions 

concerning exclusions and inclusions, and generally to ensure that the estimate reflects GSA’s 

intent. These estimators must have a thorough understanding of the marketplace in which the 

project is located, research market prices, and obtain price quotes for specialty items.

5 penalties 

GSA contractors are advised to be aware of 18 United States Code 1001, which deals with the 

False Statements Act. This code states, in part: 

“...whoever, in any matter within the jurisdiction of the executive, legislative, or judicial 

branch of the Government of the United States, knowingly and willfully - 

(1) falsifies, conceals, or covers up by any trick, scheme, or device a material fact;

(2) makes any materially false, fictitious, or fraudulent statement or representation; or 

(3) makes or uses any false writing or document knowing the same to contain any materially 

false, fictitious, or fraudulent statement or entry; 

shall be fined under this title, imprisoned not more than 5 years or, if the offense involves 

international or domestic terrorism (as defined in section 2331), imprisoned not more than 

8 years, or both.”

general requirements and principles

section 1.2 5 
cost estimating and management 

practices

1 cost management principles

design within budget

Unless otherwise specified in design-contract documents, the A-E must design the project 

so that construction costs will not exceed the funding limitations established as the Basis 

of Fee Negotiation. FAR 36.609-1 requires that the A-E redesign the project at the firm’s 

own expense to ensure that a responsive construction bid amount will be within funding 

limitations.

prospectus authorization/appropriation

In accordance with the Public Buildings Act of 1959 (PL 86-249), as amended, the United 

States Congress must authorize the scope and budget of each major capital construction 

project before design begins. Once Congress has approved a project’s construction 

budget, it cannot be increased, so the design team must approach prospectus funding as 

an absolute limit.

pursuit of construction services

Construction bids may be solicited only if the Estimated Cost of Construction at Award 

(ECCA) amount at final construction documents is within congressionally authorized 

prospectus limits.

itemized cost management

When project funds are secured from different agencies or are provided as a dedicated 

allowance for a specific program goal, independent estimates must be made for each, 

allowing separate tracking of expenditures. Funding allocated for such projects is tracked 

to confirm that expenditures are apportioned according to amounts authorized by each 

agency, so as not to exceed the dedicated allowance.

independent estimates

The Government requires third-party estimators for major construction projects to verify 

3

6 project estimating requirements • P-120

section 1.3
that the project’s scope and cost are within budget. These estimates are prepared by an 

1

independent cost estimator who is not affiliated with the design firm or the Construction 

Manager as Contractor (CMc). The design team provides all required documentation for 

the estimator to provide estimates for, at a minimum, the following phases:

• Final Concept Design

• Final Design Development

• 90% Construction Documents

• 100% Construction Documents

2 estimating formats

Using standard estimating formats for cost estimating and cost management: 

• Ensures a uniform cost-control framework throughout the various stages of project 

development.

• Defines a proper level of detail to set expectations for the estimating effort.

• Serves as a checklist to ensure complete coverage of project scope.

• Provides for a standardized historical database or library.

space type estimates

This format, used primarily for new construction projects, applies space-type unit costs to 

planned space needs, resulting in a set of space-related construction costs. These costs 

may be adjusted by adding known costs for special requirements defined through other 

estimating formats. The sum of space-type costs and special-requirement costs equals an 

Estimated Construction Cost (ECC) for the project. 

Since GSA’s General Construction Cost Review Guide (GCCRG) uses space-type estimates, 

cost estimators must be familiar with this technique (see Chapter 1, Section 4.4 for an 

explanation of GCCRG). 

uniformat estimates

Uniformat estimating applies unit-cost data to building-system and component site elements. 

This “systems” approach uses a hierarchical structure of cost elements, beginning at Level 

1 with basic systems, such as Substructure, Exterior Enclosure, and Interior Construction, 

7 general requirements and principles

section 1.3
and proceeding to successively more detailed subdivisions of these systems at Levels 2-5. 

The resulting levels of detail not only serve to structure cost information but also facilitate 

estimates to whatever level of detail the design team can provide as the project is developed 

through the design submission phases. For example, by the final concept design phase, 

the design team and estimator may have Level 4 information on Substructure, but only 

Level 2 detail for Interior Construction.

Although the construction industry uses several variations on the Uniformat concept, 

GSA requires that cost estimators use its particular version, for consistency in use and 

maintenance of GSA’s cost databases. GSA’s Uniformat estimating format is illustrated in 

Appendix A: Estimating Formats.

masterformat estimates

MasterFormat, a product of the Construction Specifications Institute (CSI), is the most 

widely used standard for organizing building-project specifications and detailed costestimating data in the U.S. It is used particularly when drawings and specifications are 

sufficiently detailed to allow material and equipment quantity takeoffs, and it is typically 

aligned with a general contractor’s approach to preparing a bid. Visit the Construction 

Specifications Institute Web site (www.csinet.org) for more information.

work-item estimates

GSA Repair and Alterations (R&A) projects tend to utilize scope descriptions and cost 

estimates organized by work items. While work items may vary significantly depending on 

the nature of the project, as defined by GSA program offices and client requirements, the 

following list reflects a typical, but not comprehensive, work-item classification for R&A 

projects: 

• Building exterior • Electrical

• Building interior • Life safety

• Accessibility • Elevators

• Structural • Hazardous materials abatement

• Mechanical • Roofing

• Plumbing • Security

8 project estimating requirements

section 1.3
Traditionally, R&A projects have used the work-item basis because it allows the removal 

1

or addition of project scope to meet budgetary limitations and allowances. GSA assigns 

alphabetical codes to the work items when describing the project and its costs for each R&A 

prospectus, as required by the Office of Management and Budget (OMB) and Congress.

See Chapter 2 for further description of non-prospectus projects.

other formats 

GSA may require that estimates be formatted in additional ways. For instance, it may be 

necessary to subdivide estimates for individual buildings and other components into new 

construction and major renovation. 

Work items on non-prospectus projects frequently evolve from Building Evaluation Reports 

(BERs), and estimates for these projects may follow a Work Breakdown Structure (WBS). 

Situations that might require a WBS include: 

• Differing financial commitments of multiple tenants of a project, requiring separate 

contracts for each tenant’s work. 

• The need for separate contracts for buildings and their site work, such as at border 

stations.

• Phased renovation projects requiring swing space for a variety of tenants or 

departments.

• Projects to be funded over more than one year. 

• Separation of a project into base-contract work and options or alternates.

Projects below $100,000 may be executed under line-item or job-order contracts, for which 

cost estimates are derived from line-item databases. Cost proposals for the services of the 

A-E’s estimator and the independent government estimator must be submitted to GSA on 

Form 2630/2631, shown in Appendix E.

9 general requirements and principles

section 1.3

1

estimating requirements

1 general

The Government requires cost estimates for, at a minimum, the following phases of design

• Establishing an initial project baseline.

• Preliminary concept design, with multiple schemes of design

• Final concept design preceding value engineering

• Final concept design

• Design development preceding value engineering

• Final design development

• 75% construction documents

• 90% construction documents

• 100% construction documents

The estimate must include all elements of the proposed project work (including all designcontract modifications), regardless of the design phase. The estimate must all include 

verification and continuity of cost budgets in the transfer from estimate to the contractor’s 

schedule of values. Where costs are included for details not indicated on the drawings and 

specifications, the independent government estimator must include design assumptions to 

complete the scope. The estimator must check all cost-estimate calculations for accuracy and 

completeness, including assessing whether estimates completely and accurately represent 

design features and quantities. 

Lump-sum pricing is not acceptable without description and quantification.

2 warm-lit shell vs. tenant-improvement (TI) cost estimates

GSA’s pricing policy calls for a separate tenant-improvement breakdown of all tenant-space 

fitout, identified by agency. You can find GSA’s pricing policy and the related modifications and 

clarifications at the following external Web site: http://www.gsa.gov/rentpricingpolicy

4

11 general requirements and principles

section 1.4
For further inquiries, contact Beth Lemanski, David C. Baker, or Kelly Juarez of PBS Real 

Property Asset Management.

The agency housing and supporting floor plans must be used to organize the estimate detail by:

• Warm-lit shell 

• Tenant-agency fitout 

• Security upgrades

3 contents and degree of detail

Table 1 illustrates the formats and minimum level of detail required for cost estimates at each 

design phase.

unit pricing

Unit-price cost estimates are based on detailed design documents and developed by 

adding up the direct costs of materials and supplies, labor, and construction equipment 

for each individual task of construction work. The basis for these unit costs must be well 

documented and included in the supporting data of the estimate. To these direct costs are 

added applicable indirect costs, such as overhead and profit at a subcontractor level, to 

reflect the in-place construction cost per unit of work required.

For concept design estimates, it is acceptable to use unit prices combining labor, materials, 

and equipment costs in a single figure. For estimates prepared at the design development 

and construction documents phases, GSA requires separate labor, material, and equipment 

unit pricing. 

Items that are a significant percentage of the total project’s cost require the greatest 

estimating effort. For such items, indirect costs and other markups associated with each 

task or work item must be separately identified and considered. On a project-by-project 

basis GSA requires quotes from suppliers or specialty contractors to document the costs of 

such major items, and the estimator must be prepared to discuss them with GSA.

Documentation of unit-price data for smaller items could include price quotes, audits, 

catalog cuts, and historical costs to clarify price bases and assumptions made when other 

information is not available. The independent government estimator provides a general 

12 project estimating requirements • P-120

section 1.4
statement describing the sources of unit costs and quantities used for each cost division or 

1

category, but individual source references for each itemized cost element are not required.

general conditions and profit

Feasibility Studies, Program Development Studies, and Concept Design

A percentage allowance–an overall percentage allowance for the General Contractor’s 

general conditions, bonds, insurance, and corporate overhead and profit–is appropriate 

if the project involves no unusual coordination, site preparation, or specialized support 

services.

Design Development and Construction Documents

It is appropriate to estimate these costs with two breakdowns:

• General Conditions: Comprised of itemized general requirements and job-site 

supervision.

• Mark-Ups: Comprised of general and administrative costs (including state and 

local taxes), profit, bonds, and insurance. 

site and design contingencies

Contingencies are an integral part of the total estimated costs of a project and cover 

costs that may result from incomplete design, unforeseen and unpredictable conditions, 

or uncertainties concerning project scope. The amount of the contingency will depend 

on the status of design, procurement, and construction, as well as the complexity and 

uncertainties of the component parts of the project. Contingency is not to be used to avoid 

making an accurate assessment of expected cost. GSA may choose to set aside separate 

contingencies for major schedule changes, unknown design factors, unanticipated 

regulatory standards or changes, additions to project scope, force majeure situations, or 

congressional budget cuts. 

Contingencies must always be separately identified so that the magnitude of a contingency’s impact is clear. For example, the Independent Government Estimator may never 

add contingency by concealing it within unit pricing or quantity estimates or takeoffs. 

Site and design contingencies start at 10% during the programming and planning stages 

and are reduced to zero as the design develops (see Table 2).

13 general requirements and principles

section 1.4
table 2. guidelines for standard site and design contingencies

table 1. requirements for cost estimating at each design phase

Project Phase Estimate WBS Detail Level Summary Level Estimate Basis TI/Shell

Concept Design GSA Uniformat III II Parameter and 

Quantification Yes

Design 

Development 

GSA Uniformat IV; Note 5 III Quantification 

and Parameter Yes

CSI Masterformat Note 1 & 5 Note 1

75% CD

GSA Uniformat N/A III

Quantification Yes

CSI Masterformat Note 2 & 5 Note 3

90% CD

GSA Uniformat N/A III

Quantification Yes

CSI Masterformat Note 4 & 5 Note 3

100% CD

GSA Uniformat N/A III

Quantification Yes

CSI Masterformat Note 4 & 5 Note 3

Note 1. If the detailed drawings and outline specifications are available, provide the CSI Masterformat 

cost estimate at the greatest detail that the drawings and specifications will support.

Note 2. The level of detail of the cost estimate in CSI Masterformat corresponds to Uniformat Level IV, as 

defined in this document. 

Note 3. The summary of the cost estimate in CSI Masterformat corresponds to Uniformat Level III, as 

defined in this document.

Note 4. The level of detail of the cost estimate in CSI Masterformat corresponds to Uniformat Level V, as 

defined in this document.

Note 5. Unit prices are broken down into labor, materials, and equipment.

 ESTIMATE CATEGORY %

 Program/Planning 10%

 Concept Design 7%–10%

 Design Development 5%–7.5%

 Intermediate Construction Documents 2-5%

 Final Construction Documents 0%

14 project estimating requirements • P-120

section 1.4
escalation

1

Escalation is the anticipated increase in the project’s Escalation is the anticipated increase 

in the project’s cost due to inflation between the time the estimate is prepared and when the 

project is finished, since inflation continues during project construction. For simplicity, the 

estimator must assume that half of the work will occur before the midpoint of construction 

and half after. Therefore, the estimate is escalated to the midpoint of construction to reflect 

the contractor’s provision for inflation in its bid. 

In the planning stage, escalation rates are taken from the GCCRG. As the design progresses, 

the A-E and GSA must agree on an annual construction-cost escalation compounding rate, 

based on a market survey prepared by the A-E, for use in all design estimates and cost 

analyses. It is the responsibility of the design A-E to control the cost of the project so that 

when the ECCA budget is reduced by the forecasted escalation rate, the residual budget 

amount equals the current value of the project.

art-in-architecture

The art-in-architecture set aside amount is 0.5% of ECCA.

construction contingency

The construction contingency is an allowance for cost growth that may occur during 

construction as a result of unexpected circumstances or incomplete design documents. 

GSA currently recommends 7% for new construction projects and 10% for renovations, but 

may direct the use of different figures on a project-by-project basis. 

applying markups, contingency and escalation 

Figure 1 demonstrates how mark-ups, contingencies, and escalation should be calculated 

and applied to projects.

reviewing and reconciling estimates

On projects for which GSA requires the preparation of an IGE, the A-E is responsible for 

designating a member of its team to reconcile the IGE with its own estimate in an orderly and 

comprehensive manner. 

cost-management requirements

Accurate estimating is an important component of GSA’s cost-management process, as 

well as an important decision-making tool for the design team in its selection of systems 

15 general requirements and principles

section 1.4
and materials. In order to serve these purposes, careful consideration must be given to the 

following:

• Cost-element comparisons – Prepared at each milestone to compare the current 

estimate to the previous milestone estimate and to the overall budget and to the 

baseline estimate to ascertain whether design or scope changes have been made 

or need to be made. Refer to the estimate tracking sheets in Appendix B.

• Earned-value accounting – Used in conjunction with cost-element comparisons, 

the earned-value process allocates cost as it is committed, or as a part of the project 

is completed. Decisions regarding contingency and escalation are important in this 

process. For additional information, see the Whole Building Design Guide web site 

at www.wbdg.org.

• Life-cycle cost analysis – Used to evaluate the implications of decisions made 

during the design process not only on initial cost but also on life-cycle costs. Issues 

considered typically include energy utilization, sustainability, maintenance, and 

operations. See Chapter 2, Section 2.2 for details.

• Shell and core, security upgrades, and tenant improvement (fitout) – GSA 

requires subdividing the estimate into costs for the shell and core and tenant 

improvements, including the associated professional services costs included in the 

occupancy agreement between tenants and GSA. Both the A-E’s estimator and the 

independent government estimator must submit their cost proposals for professional 

services to GSA using Forms 2630 and 2631. See Appendix E for sample forms.

• Phasing/scheduling packages – Used for project work divided into more than one 

construction phase. Separate cost estimates, accompanied by an overall project 

ECCA summary, support each phase. For phased new construction, a construction 

management (CM) firm hired by GSA must prepare a post-award construction 

cost analysis for each phase. After contract award of the last construction phase, 

a combined post-award construction analysis for the composite project bid is 

prepared.

• Multistructure projects – Projects involving more than one structure require 

separate estimates for each structure. Separate site construction-cost estimates 

must be associated with the estimates for each structure involved. A CM firm hired 

by GSA must prepare a construction-cost analyses for each structure and site 

development after the multistructure project is awarded.

• Bid alternates and options – A CM firm hired by GSA must prepare separate cost 

estimates for the base bid and for each individual alternate or option when the 

project requires them.

16 project estimating requirements • P-120

section 1.4
figure 1. calculation of mark-ups, contingencies, and escalation 1

17 general requirements and principles

section 1.4
benchmarking

Benchmarking may be required to assess and verify the cost of a project by reference 

to established costs for similar facilities. GSA has access to a number of tools useful to 

estimators involved in benchmarking.

4 cost-estimating and cost-management tools

gsa cost estimating tools and spreadsheets

GCCRG

GSA developed the General Construction Cost Review Guide (GCCRG) to assist estimating in 

the planning phase of new construction projects. Figure 2 is an example of a GCCRG estimate. 

Project Cost Estimate (PCE)

The PCE was designed for programming and pre-design estimates. Applications may 

include BERs, feasibility and program development studies, site acquisition and Market 

Survey studies, and design. Figure 3 is an example of a PCE tool summary, Figure 4 is an 

excerpt of a more detailed estimate sheet.

Building Life-Cycle Cost (BLCC) and Life-Cycle Cost (LCC) Spreadsheets

See Chapter 2, Section 2.2 for details.

cost-estimating systems

GSA encourages but does not require the use of computer-based cost-estimating programs 

to mitigate manual calculation errors and facilitate changes. The requirements defined 

in this document can be easily met by using various commercially available computer 

software programs and spreadsheets. Generic spreadsheets allow user adaptation and 

offer flexibility in applying different cost databases.

Figure 5 is an excerpt from a Uniformat-structured estimate report from a cost-estimating 

system used at the design development phase. It illustrates the requirement to break down 

unit prices into labor, materials, and equipment. The report uses the Uniformat levels to 

organize the estimate and define the detail of the unit price items.

Figure 6 is an excerpt from a MasterFormat-structured estimate report developed at the 

design development phase. It illustrates the requirement to break down unit prices into 

labor, materials, and equipment. 

18 project estimating requirements • P-120

section 1.4
figure 2. general construction cost review guide (GCCRG) 1

19 general requirements and principles

section 1.4
figure 3. example of a project cost summary

20 project estimating requirements • P-120

section 1.4
figure 4. PCE cost-estimate detail excerpt for a concept-design estimate 1

21 general requirements and principles

section 1.4
figure 5. uniformat design-development estimate report excerpt

22 project estimating requirements • P-120

section 1.4
figure 6. CSI masterformat design-development estimate report excerpt 1

23 general requirements and principles

section 1.4

prospectus-level projects 

product/deliverable 

requirements

2

2

preliminary planning and programming 

project requirements

This chapter deals with GSA’s requirements for cost estimating during the design and construction 

phases of a project. It defines and describes the scope and level of detail required for each potential 

deliverable and product required, in the context of each phase of the project. For information on 

the feasibility study and program development study (PDS) phases of a capital project, see GSA’s 

Project Planning Guide, available in PDF format at www.gsa.gov, which is briefly described below.

1 project planning guide

GSA developed the Project Planning Guide to assist participants in the Capital Program 

development process in evaluating, developing, and implementing Federal facilities projects. 

The guide outlines the project delivery process and offers some keys to success. 

The guide is divided into five sections and several appendices:

• Overview of GSA’s Capital Program – Outlines GSA’s basic capital program 

development-planning process and the fundamental roles of the feasibility study and 

the program development study. 

• What’s Important and When – Discusses GSA’s primary business and program goals 

as presented in the feasibility study and the PDS. 

• Pre-Planning Phase – Describes the role played by GSA’s daily management of facility 

requirements, customer needs, and portfolio planning in the project development 

process. 

• Feasibility Study Phase – Outlines the process for beginning, conducting, and 

completing a feasibility study, a process that ends with the submission of the 

prospectus package for site and design funding. This section describes the process, 

deliverables, and keys to successful development of a sound project and site/designfunding request.

• Program Development Study (PDS) Phase – Outlines the process for evaluating 

the feasibility study as the foundation for the PDS, digesting new information, refining 

the project, and directing the project’s design and construction strategy. This section 

1

27 project estimating requirements • P-120

section 2.1
discusses the process, deliverables, and keys to successfully supporting a sound 

design start and construction-funding request.

• Appendices – Include process checklists, a glossary, worksheets on team roles, and 

resources for more information. 

2 level and format requirements

Refer to the concept design phase estimating requirements in Table 1, Chapter 1 for the type 

of estimate required at the preliminary and planning phases. 

See Section 2.2 of this chapter for a discussion of Market Surveys required during the 

Planning phase.

28 project estimating requirements • P-120

section 2.1
2

design and construction phase cost 

estimating

1 basic concept: for all phases

Any design-submission deliverables may include, but are not limited to:

• cost estimates and reports

• market survey

• cost growth reports

• space-type cost analysis

• life-cycle cost analysis

• value engineering studies

• independent estimate reviews

• budget analysis

• construction award bid analysis

• database information preparation

• construction modifications & claims analysis

• value engineering change proposals analysis (VECPS)

• risk analysis reports

The purpose is to establish a cost management system that tracks budgets established based 

on the prospectus in a Uniformat Level II, comparing cost growth and cost modifications 

for all Uniformat Level II elements through design, procurement, construction and project 

completion.

As a general rule, early in the process Uniformat is the primary estimate format, although CSI 

MasterFormat may be selected on a project-by-project basis. GSA usually requires work items 

on major renovation projects or when the project is to be separated into major components or 

subbuildings. The space-type summary is usually required at various project phases. A Cost 

2

29 prospectus product / deliverable • P-120

section 2.2
Growth Report is required at all submissions, and a Life-Cycle Cost Analysis is required through 

design development and potentially during construction documents phases for significant 

items. 

An independent party hired by GSA conducts a value engineering (VE) workshop, and VE is 

provided in accordance with the design submissions requirements of P100. GSA may elect to 

conduct an additional VE study at the construction documents phase on a project-by-project 

basis. 

When GSA completes an internal review of the estimate, or reconciles an independent estimate, 

and at the conclusion of the VE study, a final estimate is submitted.

2 cost estimates and summaries

summary of format requirements

Table 1 in Chapter 1 displays the type of estimate to be prepared at the various design stages. 

preliminary concepts

Pre-concept estimating generally requires the preparation of estimates on three competing 

basic schemes/concepts, allowing GSA to select its preferred scheme.

For each scheme, the A-E’s estimator prepares separate estimates for phased work, 

multistructures, and or bid alternates/options. The A-E also submits estimates for concept 

design analyses/studies as specified in design-programming directives and/or designcriteria references, and a comparison sheet for multiple concepts/schemes.

concept design

These estimating requirements apply to any concept-level submission. If a project’s design 

requires multiple concept submissions, each concept submission must be supported by 

the estimates described here.

Estimators must calculate quantities for appropriate systems or apply parameters to 

appropriate building areas. Applied unit costs may be based on combined material and 

labor costs. Concept estimates must match the estimate format of the budget estimate 

to facilitate cost-breakdown comparisons. For prospectus work, this typically requires that 

Uniformat Level 3 estimates be prepared, delineating cost-element categories shown in 

30 project estimating requirements • P-120

section 2.2
Appendix A.1: Uniformat Level 1-5 Cost Elements. However, certain projects (such as nonpro2

spectus repair and alteration work) may have had their budgetary estimates done in work 

items or CSI MasterFormat.

Backup worksheets must support detailed estimates, covering all cost-sensitive project 

data and defining all major assumptions made. Backup estimating data and quantitysurvey information may be in any format, grouped under appropriate format classification 

headings.

The A-E is required to provide the Independent Government Estimator advance copies of 

all concept plans and documentation early enough to allow for the preparation of required 

estimates as part of the concept design submission. Advance documents must include 

floor plans, elevations, sections, and perspective views in sufficient detail to allow a realistic 

parametric cost assessment. In addition, the A-E provides:

• A statement on the conceptual approach and general features for each major 

building system, including an itemized listing of anticipated types and approximate 

capacities/sizes. Block loads for structural, mechanical, and electrical systems.

• Quality levels of major materials and systems to be used, including any special 

design programming or code requirements relating to fire protection, HVAC, 

plumbing, electrical, and structural components.

• A copy of the design program to ensure that the estimator understands goals, 

objectives, and design directives that may not yet be reflected in concept design 

submission documents.

To ensure that the project is developing on-budget, the A-E’s estimator must also submit a 

list of cost-saving items that collectively would reduce the project’s cost to approximately 

10 percent below budget.

The Independent Government Estimator is required to prepare an ECCA summary sheet to 

Uniformat Level 2, representing all project and estimate data. Each ECCA summary must 

compare the design cost breakdown with any budget cost values escalated to the midpoint of 

construction, including per-square-meter or square-foot calculations of overall project cost. 

design development

To support design development estimating, the A-E provides the Independent Government 

Estimator the documentation necessary to describe proposed types, quality, and quantities 

31 prospectus product / deliverable • P-120

section 2.2
of building features, systems, equipment, and materials. Project scheduling must allow for 

the early delivery of advance copies so that the required estimates can be included with the 

design development submissions.

As a separate cost-saving task, the A-E’s estimator must also submit a list of cost-saving 

items that collectively would reduce the project’s cost to at least 10 percent below budget.

The independent government estimator prepares an ECCA estimate for the base bid and 

separate estimates for phased work, multistructures, and/or bid alternates or options. An overall 

project ECCA estimate will also be prepared, incorporating all project segments, for analyses 

or studies specified in design-programming directives and design-criteria references.

Backup worksheets are required to support the detailed estimates, which represent all 

cost-sensitive project data and define all major assumptions. Backup estimating data and 

quantity-survey information may be in any format, but must be grouped under appropriate 

format classification headings. The Estimate Tracking Sheet and Elemental Cost Summary 

forms must be submitted, including per-square-meter or square-foot calculations.

construction documents

Estimating requirements given here apply to all required construction documents 

submissions–75%, 90%, and 100% CDs–unless specified as applicable only to final 

construction documents. 

If the overall project’s construction documents estimate exceeds the budget, the A-E is 

again required to propose cost-saving measures to bring the project within budget, at its 

own expense. To avoid over-budget construction bids, the A-E’s estimator must identify at 

least five construction cost-saving items, formulated as bid alternates, to bring the project’s 

estimate at least 10 percent below budget. 

The Independent Government Estimator prepares an ECCA estimate for the base bid, 

including separate estimates for phased work, multistructures, and/or bid alternates or 

options with any addenda. An overall project ECCA estimate is also prepared, incorporating all project segments, for analyses or studies, as specified in design-programming 

directives and design-criteria references.

ECCA estimates are developed using MasterFormat, with detailed material and labor 

breakdown and appropriate subdivisions as shown in Appendix A. MasterFormat estimates 

32 project estimating requirements • P-120

section 2.2
are also summarized in Uniformat Level 3 estimates and work items. For both formats, 

2

backup worksheet estimates are arranged by cost categories, with a summary sheet 

combining all category costs. The 90% and 100% Construction Document estimates are 

prepared at the same level as required for the contractor performing the construction work, 

in accordance with the FAR.

Backup worksheets are required to support the detailed estimates, which represent all 

cost-sensitive project data and define all major assumptions. Backup estimating data and 

quantity-survey information may be in any format, but must be grouped under appropriate 

format classification headings.

Submissions must follow the formats in Appendix A and provide per-square-meter or 

square-foot calculations.

MasterFormat cost estimates are prepared to an equivalent of Uniformat Level 5, with unit 

prices separately representing material and labor. Cost-element lump-sum estimating for 

either format system may be used only by permission of GSA. If cost elements are transferred 

from previous submission levels, quantity values must be verified and unit costs adjusted to 

reflect escalation to the construction documents submission date. Allowances for design 

contingencies, general conditions and profit, bonds, and construction escalation are added 

to calculate the ECCA amount.

3 market survey

GSA requires that the design A-E prepare a Market Survey for every project and for each 

submission indicated in the Tasking Matrix (Table 3 in Chapter 3), and described below. 

A Market Survey explores all factors influencing construction costs relevant to the current 

stage of design. The Market Survey preparer gathers pertinent data by interviewing local firms 

having knowledge of construction in the area. Possible sources include, but are not limited 

to, general contractors and subcontractors, builders’ associations, local government officials, 

architectural and engineering firms, builders-exchange and construction-reporting firms, and 

bankers and commercial mortgage firms. Particular emphasis must be placed on ascertaining 

the availability of mechanical and electrical subcontractors and the associated skilled labor 

trades. The Market Survey must reflect recent and expected bidding conditions that may 

influence the cost of construction and list all sources of data.

33 prospectus product / deliverable • P-120

section 2.2
The person who prepares the Market Survey visits the site and local market areas to determine 

the following:

• Availability and shipping origin of major project materials.

• Capability of local fabricators, precast yards, concrete plants, etc.

• Availability of labor crafts necessary for the project, especially skilled labor.

• Availability of special erection equipment.

• Anticipated capacity of local contractors during bidding period.

• Special conditions that might influence bidding.

• Local escalation experience.

• Site accessibility.

• Batch plant options for concrete and asphalt.

• Applicable local taxes or gross receipts taxes where the project will be constructed.

• Costs of remoteness, such as labor for lost time, housing allowance, or requirement for 

onsite housing or material delivery costs.

The Market Survey also includes:

• Who was contacted (person, firm, phone, e-mail).

• Where they are located.

• When contact was made.

• Why they were contacted.

• What information was obtained.

• A summary assessment with specific recommendations.

concept design

The A-E conducts a Market Survey as described above and as required by the Tasking 

Matrix (Table 3 in Chapter 3). 

design development

During the design development phase, the concept design phase Market Survey is 

updated, verified, and refined to include all changes necessary to reflect new information 

34 project estimating requirements • P-120

section 2.2
on local market conditions, such as regional building booms and other potential major 

2

projects with comparable construction schedules. These updated Market Surveys are 

submitted as required by the Tasking Matrix (Table 3 in Chapter 3).

construction documents

At the 90% and 100% construction documents phases, the survey process intensifies, and all 

data gathered is reported. The report clearly depicts the likely bidding market, other projects 

likely to be on the market, and how hungry the market is likely to be at the scheduled time 

of bid. The final estimate must incorporate the survey’s conclusions and reflect the current 

bidding climate, including information on the expected number of bidders for general and 

subcontractors, the amount of competition among contractors, and other conditions that 

may have an impact on the construction project.

Note that in this phase the project’s construction manager as agent will be promoting the 

project within the construction industry to develop interest for good competition.

35 prospectus product / deliverable • P-120

section 2.2
4 cost growth report

GSA uses the Cost Growth Report (CGR) to track cost growth at each design phase by 

comparison with the project budget. This is done by comparing the prior submission’s Uniformat 

Level 2 costs for each cost element with the current submission’s Level 2 costs, and identifying 

the cause of large variances. The A-E’s estimator prepares this report for each design-phase 

submission, using GSA Form 3474, Project Cost Comparison Summary. See Appendix B: Estimate 

Tracking Sheets for a sample of the form. 

preliminary concept design

Each design concept considered during this submission must be within the project’s overall 

construction budget. The A-E will be required to redesign any concept design scheme not 

within the budget to bring it within budget constraints at its own expense.

For each concept scheme, the A-E’s estimator lists cost-saving ideas that collectively will 

bring project costs within budget. The Independent Government Estimator validates these 

cost-saving measures by preparing an order of magnitude estimate of savings for each of the 

A-E’s proposed measures. The A-E submits its Cost Growth Report on GSA Form 3474.

final concept design, design development, and construction documents

If the estimates for the concept design and design development submissions exceed the 

project budget, the A-E is required, at its own expense, to propose cost-saving measures 

to bring the project within budget. Just as described above for the preliminary concept 

design’s CGR, the A-E summarizes the final concept design estimate on GSA Form 3474 

and compares it to the project budget. This report is supported with cost estimates for each 

proposed cost-saving item. The independent government estimator validates these costsaving measures as outlined in the paragraph above for the preliminary concept design 

phase.

If the estimate for 90% construction documents exceeds the project budget, the A-E is 

required to propose cost reductions in the form of bid alternates sufficient to ensure receipt 

of bids within budget on the scheduled bid date. The Independent Government Estimator 

validates these cost-saving measures, as indicated in the paragraph above, for the concept 

design and design development submissions.

36 project estimating requirements • P-120

section 2.2
2

5 space-type cost analysis

As part of a new construction-project cost-estimate submission, the Independent Government 

Estimator estimates construction costs by space types by:

• Identifying all project space types, considering at least those categories listed in the 

GCCRG. 

• Separately itemizing special costs outside normal requirements of listed space types, 

addressing at least those listed in the Appendix as Special Costs Excluded.

6 life-cycle cost analysis

Life-cycle costing (LCC) is the development of all significant costs of acquiring, owning, and 

using an item, system, or service over a specified length of time. The time period used is the 

projected effective useful life of the facility, and its determination includes consideration of 

functional obsolescence of major components or systems. It is used to compare and evaluate 

the total costs of competing solutions based on the anticipated life of the facility or product to 

be acquired. 

The value of an item includes not only consideration of the costs of acquiring it, but also the 

costs of using it or the cost of performance for as long as the user needs it. Costs of repairs, 

operations, preventive maintenance, logistic support utilities, depreciation, and replacement, 

in addition to capital cost, all contribute to the total cost of a product to a user.

For further guidance refer to Facilities Standards for the Public Buildings Service (PBS P100) 

and GSA Value Engineering Guide (PBS-PQ250 and 251).

7 value engineering studies

Value engineering (VE) is conducted during the concept design and design development phases 

to explore cost saving/value-enhancing options before selecting final design features. GSA may 

conduct additional studies during the 75% and 90% construction documents phases, and for 

100% construction documents if deemed necessary due to technical or budgetary constraints. 

A single study may be appropriate on smaller, less complex projects. The basic approach is to 

consider macro level issues at concept design and more micro level issues at design development. 

37 prospectus product / deliverable • P-120

section 2.2
In general, decisions made as a result of the first study will not be reconsidered in the second 

study unless significant new information is available. Furthermore, design changes implemented 

as a result of the studies will generally be considered within the bounds of the normal design 

process. Exceptions to this will be considered on a case-by-case basis.

baseline prospectus

Translate the approved prospectus line items into Uniformat Level II to be used as a basis 

of comparison and control throughout the project lifecycle.

design concept

For major capital construction and certain other projects, a VE study will be included as a 

requirement for the concept design submissions. GSA contracts with the VE consultant 

directly, rather than through the A-E, but the A-E participates in and reviews VE proposals 

to address project feasibility and adherence to design programming requirements. The 

A-E’s cost estimator must be available to answer the VE consultant’s questions concerning 

the origin of A-E concept design estimate unit costs and interpretation of work-element 

descriptions. Once GSA determines what VE consultant’s recommendations are to be 

used, the design A-E must incorporate these recommendations into design documents as 

part of the scope of work.

For new construction projects, the first study at concept design is intended to review basic 

design decisions that pertain to areas such as:

• Siting and building orientation

• Building form, shape, and massing

• Layout

• Proportion of occupiable area to gross area

• Design criteria

• Building systems selection options

• Space program options

• Building space/volume parameters

• Vertical and horizontal circulation

• Major mechanical-electrical-plumbing (MEP) considerations

• Overall energy considerations

38 project estimating requirements • P-120

section 2.2
• Site access/egress

2

• Overall phasing/scheduling plans

• Subsoil conditions and geological data

• Utility availability

design development

The second value engineering study at the design development phase focuses on more 

detailed design decisions including:

• Specific building system design

• Specification and performance requirements

• Proposed design details

• Layout options within overall building geometry

• Specific MEP system selections

• Site paving, grading, and utilities

• Phasing and scheduling plans

• Major constructability issues

The A-E must incorporate the VE consultants’ recommendations approved by GSA into the 

design as part of the scope of work.

8 budget analysis

An ECCA summary is prepared at each milestone, using the formats in Appendix B, to compare 

the current design-cost breakdown with the previous submission’s costs or the budget, with all 

values escalated to the current submission date. The summary must include allowances for 

design contingencies, general conditions and profit, and construction escalation and yield an 

overall project cost per square meter or square foot.

9 requirements for bid submission

Procurement officials ensure that the bid packages include a lump-sum bid requirement for 

each bid option, alternate, and unit-pricing item.

39 prospectus product / deliverable • P-120

section 2.2

2

10 construction-award bid analysis for prospectus-level projects

bid analysis

After the construction contract is awarded, the Independent Government Estimator 

analyzes the bid cost, using all available cost data, including the contractor’s breakdown of 

costs submitted as the payment schedule for monthly progress payments for each trade or 

subcontract.

The Independent Government Estimator reviews the final cost estimate in Uniformat Level 

3 and revises it to align with the actual bid price. The adjusted cost data is provided to GSA 

in formats found in Appendices C and D. 

After completion of the above cost analysis, the estimator uses a format similar to that 

found in Appendix D to provide a synopsis of the project space plan, efficiency, scope, and 

basic design parameter measures.

GSA will provide the A-E and the Independent Government Estimator the following data: 

• The abstract of bids received for the procurement with an indication of the award 

amount and the bids offered by all contractors.

• Any breakdown or verification of contractor or subcontractor prices in the course 

of contract award.

• The contract’s approved schedule of prices to be used for progress payments.

11 cost database

GSA uses cost data collected for similar building types to develop space-type cost benchmark 

tools to improve budget development for future projects. Therefore, GSA’s regional project 

manager provides cost estimates, reconciled estimates, bid analysis, and construction cost 

reconciling back to the bid estimate to the regional cost advocate or Central Office costmanagement staff to compile this data into GSA’s cost database.

12 construction modifications and claims analysis

This section provides information, procedures, and guidance for estimating and processing 

construction contract modifications. Contract modifications include change orders, contractor 

41 prospectus product / deliverable • P-120

section 2.2
claims, formal resolution of constructive changes, the impact on unchanged work, suspension 

of work, and time extension. 

An independent estimate for contract modifications requested by the Government must be 

prepared before the proposal request is sent to the contractor. The Independent Government 

Estimator must be provided the same documents concerning the proposed modification that 

the contractor will be provided, or have access to them.

The IGE prepared in response to a contractor-initiated proposal must be prepared to the same 

level of detail as the contractor’s proposal and be based on the scope of the modification. A 

copy of the contractor’s proposal with the costs deleted can be used.

Regulations require an IGE for any procurement of $25,000 or more. If the Contracting Officer 

determines it is necessary, he or she may require estimates of lesser amounts. In the case of 

contract modifications, the $25,000 trigger figure is the sum of the absolute values of decreases 

and increases. For example, a modification resulting in decreases of $10,000 and increases of 

$16,000 would sum to the absolute value of $26,000, and an IGE would be required. Adjustments 

in methods or formats for the prime purpose of escaping this requirement are prohibited.

For all negotiated procurements, including contract modifications, regulations state that award 

must not be made unless: 

• The final IGE equals or exceeds the negotiated price, or 

• In the case of reductions, which must be considered separately from increases, the 

negotiated credit is equal to or exceeds the final IGE, and 

• The correct final IGE is included in the contract file, supplemented by a complete 

statement justifying the award at a cost different from the estimate, and adequate for 

subsequent review.

The overall objective of a contract modification negotiation is to reach an agreement with the 

contractor that is in the best interest of the Government. The lowest possible price does not 

always meet this objective nor would a “generous” price, if that price offers more payment than 

necessary to include sufficient incentive. The negotiation team strives for some intermediate 

point, which is generally regarded as the lowest reasonable price – the amount at the bottom of 

the price range that the negotiator considers to be fair and reasonable.

42 project estimating requirements • P-120

section 2.2
To arrive at this price the negotiator must at least partially rely upon an IGE based on a 

2

detailed analysis of the change in requirements and existing job conditions. For the most part, 

the estimate must be similar to, and take into account, those same conditions and elements 

occurring in the contract, as each applies to the change order scope. In lieu of better data, the 

IGE for bid evaluation may be used for assistance. The Independent Government Estimator 

must understand the scope of the change and prepare an accurate quantity takeoff for each 

direct item of change, using labor, material, and equipment costs and sequentially applying 

appropriate overhead, profit, and bond costs. Since this formal, approved IGE is used to evaluate 

the reasonableness of the contractor’s proposal, it must be prepared on a comparable and 

realistic basis by an estimator familiar with the modification and claim processes. The estimator 

must review the costs presented in the contractor’s proposal for accuracy, reasonableness, and 

allowableness. Of those costs found allowable (see FAR 31.2), each must be further reviewed 

for applicability to the requested modification.

43 prospectus product / deliverable • P-120

section 2.2
The Independent Government Estimator must: 

• Review the change documents and become familiar with the requirements of the 

changed work. 

• Determine the status of construction and how the changed work will fit into the 

construction schedule. 

• Use methods, capabilities, and labor rates matching those of the contractor performing 

the work. 

• Price each item at rates in effect at the time the changed work will be done.

• Attempt to agree with the contractor on scope and estimate structure before preparing 

the IGE. 

• Unless otherwise agreed, use MasterFormat with a level of detail used in the contract 

documents. 

• Use the same level of detail the Government would use if it were competing for the 

award.

• Compute the net cost or credit by subtracting the total of the original work from the 

total of the revised work. 

• Clearly and adequately describe and identify schedule-related and impact-related 

costs as a separate part of each estimate.

• Prepare the estimate in a timely manner.

impact cost considerations

When a modification is directed, settlement includes not only the cost and time change of 

the work directly affected but also the cost and time impact on the unmodified work. 

Generally the contractor first presents impact costs as part of the proposal’s “claimed” 

impact costs. The Independent Government Estimator looks for offsetting costs to reduce 

the impact to the Government. The contractor is required to submit documentation to 

support the claimed cost, such as narrative calculations and planned rescheduling. To 

determine the extent of the impact, the approved cost and resource-loaded schedule 

furnished by the contractor must be developed to reflect actual construction as accurately 

as possible. The modification work is superimposed on the original schedule so as to 

44 project estimating requirements • P-120

section 2.2
minimize delay under the given requirements. GSA reviews and accepts, or requests 

2

modifications to, the revised schedule. 

The Independent Government Estimator classifies each impact cost claimed as either 

factual or judgmental. Factual costs are fixed and established and can be determined 

directly from records, such as rental or wage rate agreements or purchase documents. 

Once the item has been determined valid as a factual impact, the item cost may be directly 

calculated. The amount of cost change is either stated on the certification document or can 

be determined from the scheduled time change of the construction progress plan. 

Examples of factual impact costs are:

• Escalation of material prices.

• Escalation of labor wage rates.

• Change in equipment rates.

• Increase for extending the storage period for materials and equipment.

• Increase for extending the contract for labor and subsistence.

• Increase for a longer period of direct onsite overhead personnel, materials, and 

utilities.

• Increase for a longer period of overhead and project office services.

The Independent Government Estimator identifies judgmental impact costs, which include 

those that are dependent on variable factors such as performance, efficiency, or methodology 

and cannot be stated factually prior to actual accomplishment. The contractor’s proposal 

must provide clear and credible support for all judgmental impact costs.

Examples of judgmental impact costs are:

• Change of efficiency resulting from rescheduling.

• Loss of labor efficiency resulting from longer work hours.

• Loss of efficiency caused by disruption of existing orderly processes and 

procedures.

• Loss of efficiency during rescheduling of manpower.

• Inefficiency incurred from resubmittal of shop drawings, sample materials, etc.

45 prospectus product / deliverable • P-120

section 2.2
The Independent Government Estimator weighs any premium costs allowed in the basecontract change proposal against any additional impact costs requested. For example, the 

Mechanical Contractors Association’s productivity rates can be higher than those used in 

competitively bid work. The estimator must avoid including the contractor’s questionable 

impact costs in the initial Government estimate unless each has been deemed justifiable. 

Any offsets to impact costs from deleted work may increase the contractor’s efficiency and 

productivity, resulting in a credit to GSA.

estimator’s support during negotiations

After the IGE for the modification has been completed, approved, and delivered to the 

Contracting Officer, the Independent Government Estimator continues to support the 

negotiations, as directed by the negotiator. The estimator must become thoroughly 

familiar with negotiating requirements and techniques before participating as part of a 

negotiating team. He or she marks all estimates “FOR OFFICIAL USE ONLY” to preserve 

balance during negotiations. The overall amount must not be disclosed under any circumstances prior to award. 

13 value-engineering change proposals (VECP’s) 

VECPs may require preparation of an IGE. Since a VECP will be supported by contractor pricing, 

the estimator prepares the IGE in a manner similar to that defined previously in “Construction 

Modifications and Claims Analysis” section (in Chapter 2.2).

14 risk management 

The Independent Government Estimator assists in identifying and measuring risks, and then 

in developing, selecting, implementing, and managing options for addressing those risks. The 

several types of risk to be considered as part of a risk-management methodology include:

• Schedule

• Cost

• Technical feasibility

• Environmental remediation

• Archaeological

46 project estimating requirements • P-120

section 2.2
• Technical obsolescence

2

• Dependencies between a new project and other projects

• Physical events beyond direct control

• Market and economic events

GSA uses the Construction Industry Institute’s (CII) Project Development Rating Index (PDRI) 

to identify weak areas, which are in effect a risk list.

15 occupancy agreements and tenant-improvements pricing 

Cost elements are organized in accordance with GSA’s pricing policy, which requires a separate 

tenant-improvement estimate for each tenant.

The agency housing plan and the supporting floor plans must be used to organize the estimate 

detail by:

• Warm-lit shell

• Tenant agency fitout

• Security upgrades 

In addition to the ECCA the estimator must, for each tenant agency, add the GSA-related cost 

elements identified in the Space Planning section of the GSA Pricing Desk Guide, (Section 

3.2.10, page 19) and in the Pricing Implementation for Project Managers Guide, Chapter II 

Project Development Phase.

47 prospectus product / deliverable • P-120

section 2.2

delivery methods and 

deliverables

3

3

overview

1 requirements for estimates

The matrix of Table 3 indicates the deliverables typically required by delivery method and by 

size of project. 

matrix rows 

The matrix rows are organized by the five distinct stages of any project – Planning, Design, 

Construction Procurement, Construction, and Construction Closeout. Within these are 

discrete phases, and within each phase there are several activities. To perform the activities, 

several tasks have to be completed, all as shown on the matrices that follows.

Planning Stage: The planning stage has four phases:

1 Preliminary project development

2 Feasibility study

3 Program development study (PDS)

4 Design-build RFP

5 Baselining

Design Stage: The Design stage has three phases: 

1 Concept

2 Design development

3 Construction documents

Construction Procurement Stage: There is only one phase and one activity, but two tasks 

are identified.

Construction Stage: There is only one phase here, but its two main activities are:

1 Construction modifications and claims analysis

2 Value Engineering Change Proposal (VECP) 

Construction Closeout Stage: Closeout is the only phase and activity in the Construction 

Closeout Stage.

1

51 delivery methods and deliverables

section 3.1
matrix columns

The matrix shows four delivery methods:

1 Traditional (Design-Bid-Build)

2 Construction Manager as Constructor

3 Design-Build with Bridging or Concept documents

4 Design-Build – pure or performance-based

The matrix further organizes each delivery method by project type: New Construction, and 

Repair & Alteration/Modernization. 

Project sizes, defined by construction value, subdivide each project type. Project sizes are:

1 Under $2 million

2 $2 – 10 million

3 $10 – 25 million

4 $25 million and above

New Construction does not use the under $2 million project size.

52 project estimating requirements • P-120

section 3.1

deliverable flow-charts by delivery

table 3. cost estimating for construction in federal buildings

tasking matrix

traditional CMc DB–bridging/

concepts

DB–pure/

perform.-based

new r&a/mod new r&a/mod new r&a/mod new r&a/mod

activity task

$25M+$10–25M$2 –10M$25M+$10 –25M$2 –10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M$25M+$10–25M$2 –10M$25M+$10 –25M$2 –10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M

preliminary project development

BER Work Item Cost Estimates •••• •••• •••• ••••

Blast / Prog.

Collapse study

Uniformat or Masterformat 

Cost Estimates •••• •••• •••• ••••

Seismic study Uniformat or Masterformat 

Cost Estimates ••• ••• ••• •••

NEPA Uniformat or Masterformat 

Cost Estimates ••••••••••••••••••••••••••••

Master Plan Uniformat or Masterformat 

Cost Estimates ••••••••••••••••••••••••••••

Special studies Uniformat or Masterformat 

Cost Estimates ••••••••••••••••••••••••••••

A-E Fee 

Estimate

Independent Government 

Estimate ••••••••••••••••••••••••••••

feasibility study

For each 

development 

submission

GCCRG/Benchmark Tools or 

Project Cost Estimating Tool •••••• •••••• •••••• ••••••

Project Cost Estimating Tool •••••• •••••• •••••• ••••••

Risk Analysis •••••• •••••• •••••• ••••••

For each available 

preliminary planning 

study

Validate/Update Associated 

Estimate ••••••••••••••••••••••••••••

For each incorporated 

preliminary planning 

study

Project Cost Estimating Tool ••••••••••••••••••••••••••••

A-E Fee 

Estimate

Independent Government Cost 

Estimate ••••••••••••••••••••••••••••

2

54 project estimating requirements • P-120

section 3.2
3

program development study (pds)

Feasibility Study 

Critique

Validate Feasibility Study 

Estimate •••••• •••••• •••••• ••••••

For each development 

submission

Project Cost Estimating Tool •••••• •••••• •••••• ••••••

GCCRG for Budget Analysis •••••• ••• ••• •••

Market surveys 

(one submission only) ••••••

For each available 

preliminary planning 

study

Validate / Update Associated 

Estimate •••••• ••• ••• •••

For each incorporated 

preliminary planning 

study

Validate / Update Associated 

Estimate •••••• •••••• •••••• ••••••

design-build RFP

Estimating Support Independent Government 

Cost Estimate ••••••••••••••••••••••••••••

concept design

Preliminary 

Submission

Cost Estimates per Table 1 for 

each submission ••••••••••••••••••••••••••••

Uniformat or Masterformat 

Cost Estimate •••••••••••••••••••••

Market Survey •••••••••••••••••••••

Review of A-E Estimate •••••••••••••••••••••

VE workshop Cost Estimates per PQ250/251 ••••• ••••• ••••• •••••

Final Submission

Cost Estimates per Table 1 ••••••••••••••••••••••••••••

Uniformat or Masterformat Cost 

Estimate •••••••••••••••••••••

Independent Estimate ••••••••••••••••••••••••••••

Space Type cost analysis ••••••••••••••••••••••••••••

Budget Analysis ••••••••••••••••••••••••••••

tasking matrix

traditional CMc DB–bridging/

concepts

DB–pure/

perform.-based

new r&a/mod new r&a/mod new r&a/mod new r&a/mod

activity task

$25M+$10–25M$2 –10M$25M+$10 –25M$2 –10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M$25M+$10–25M$2 –10M$25M+$10 –25M$2 –10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M

55 delivery methods and deliverables

section 3.2
Final Submission

(continued)

Life Cycle Cost Analysis 

(Per P-100/Design Program) ••••••••••••••••••••••••••••

Risk Analysis ••••••••••••••••••••••••••••

OCA Review & Estimate ••••••••••••••••••••••••••••

design development

Pre-Value Engineering 

DD Submission

Cost Estimates per Table 1 ••••••••••••••••••••••

Review of A-E Estimate ••••••••••••••••••••••

Life Cycle Cost Analysis (Per 

P-100/Design Program) ••••••••••••••••••••••••••••

VE Workshop/Study Cost Estimates per PQ250/251 ••••••••••••••••••••••••••••

Final DD Submission

Cost Estimates per Table 1 ••••••••••••••••••••••••••••

Market Survey ••••••••••••••••••••••

Cost Growth Report ••••••••••••••••••••••••••••

OCA Review & Estimate ••••••••••••••••••••••

Independent Estimate and 

reconciliation with A-E Estimate ••••••••••••••••••••••••••••

construction documents

75% CD’s

Cost Estimates per Table 1 ••••••••••••••••••••••••••••

Review of A-E Estimate •••••••••••••••••••••

Market Survey •••••••••••••••

CMc Guaranteed Maximum 

Price •••••••

90% CD’s

Cost Estimates per Table 1 ••••••••••••••••••••••••••••

Market Survey •••••••••••••••••••••

Independent Estimate and 

reconciliation with A-E 

Estimate

•••••••••••••••••••••••

Review of A-E Estimate •••••••••••••••••••••

Cost Growth Report ••••••••••••••••••••••••••••

tasking matrix

traditional CMc DB–bridging/

concepts

DB–pure/

perform.-based

new r&a/mod new r&a/mod new r&a/mod new r&a/mod

activity task

$25M+$10–25M$2 –10M$25M+$10–25M$2–10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M$25M+$10–25M$2 –10M$25M+$10 –25M$2 –10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M

56 project estimating requirements • P-120

section 3.2
3

OCA Review & 

Estimate

Uniformat or Masterformat 

Cost Estimates ••••••••••••••••••••••••••••

100% CD’s

Cost Estimates per Table 1 ••••••••••••••••••••••••••••

Market Survey •••••••••••••••••••••

Independent Estimate and 

reconciliation with A-E 

Estimate

•••••••••••••••••••••••

Review of A-E Estimate •••••••••••••••••••••

Cost Growth Report ••••••••••••••••••••••••••••

construction procurement

Construction Award 

Bid Analysis

Database Information 

preparation ••••••••••••••••••••••••••••

Cost and Price Analysis ••••••••••••••••••••••••••••

construction

Construction Mods & 

Claims Analysis Masterformat Cost Estimates ••••••••••••••••••••••••••••

Value Eng. Change 

Property (VECP)

Cost Estimates ••••••••••••••••••••••••••••

Life Cycle cost analysis review 

(as required) ••••••••••••••••••••••••••••

construction closeout

Closeout Database Information 

including Change Orders ••••••••••••••••••••••••••••

tasking matrix

traditional CMc DB–bridging/

concepts

DB–pure/

perform.-based

new r&a/mod new r&a/mod new r&a/mod new r&a/mod

activity task

$25M+$10–25M$2 –10M$25M+$10 –25M$2 –10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M$25M+$10–25M$2 –10M$25M+$10 –25M$2 –10MUnder–2M$25M+$10–25M$2–10M$25M+$10–25M$2–10MUnder–2M

57 delivery methods and deliverables

section 3.2

appendices

a

estimating formats a

1 uniformat level 1-5 cost elements

Level 1 Level 2 Level 3 Level 4 Level 5

A1

Substructure

A11

Foundations

A111 Standard 

Foundations

• Wall Foundations

• Column Foundations & Pile Caps

• Perimeter Drainage & Insulation

A112 Special 

Foundations

• Pile Foundations

• Grade Beams

• Caissons

• Underpinning

• Dewatering

• Raft Foundations

• Pressure Injected Footings 

• Other Special Foundations

A12

Basement Construction

A121 Basement 

Excavation

• Excavation for Basements

• Structure Backfill & Compact

• Shoring

A122 Basement 

Walls

• Basement Wall Construction

• Moisture Protection

• Basement Wall Insulation

• Interior Skin

A123 Slab on Grade

• Standard Slab on Grade

• Structural Slab on Grade

• Inclined Slab on Grade

• Trenches Pits & Bases

• Under Slab Drainage & Insulation

A2

Superstructure

A21

Superstructure

A211

Floor and Column 

Construction

• Suspended Basement Floor Construction

• Upper Floors Construction

• Balcony Floor Construction

• Ramps

• Floor Raceway Systems

• Other Floor Construction

Roof 

Construction

• Flat Roof Construction

• Pitched Roof Construction

• Canopies

• Other Roof Construction

A2

Superstructure

A21

Superstructure

A212 Stair 

Construction

• Regular Stairs

• Curved Stairs

• Spiral Stairs

• Exterior Fire Escapes

• Stair Handrails and Balustrade

A214

Special 

Superstructure 

Construction

appendices

appendix a 61
a

B1

Exterior Enclosure

B1

1

Exterior Walls

B11

1

Exterior Wall 

Construction

• Exterior Wall Construction

• Parapets

• Exterior Louvers & Screens

• Sun Control Devices (Exterior)

• Balcony Walls & Handrails

• Exterior Soffits

B11

2

Special Wall 

Elements

B1

2

Exterior Glazing & 

Doors

B12

1 Windows

• Windows

• Curtain Walls

• Storefronts

B12

2 Doors

• Glazed Doors & Entrances

• Solid Exterior Doors

• Revolving Doors

• Overhead Doors

• Other Doors & Frames

B12-3 Special Glazing 

Ext. Enclosure

B1

3

Roofing

B13

1

Roof Coverings & 

Insulation

• Roof Finishes Traffic Coatings & Paving 

Membranes

• Roof Insulation & Fill

• Flashings & Trim

• Roof Eaves and Soffits

• Gutters and Downspouts

B13

2

Skylights and 

Roof Openings

• Glazed Roof Openings

• Roof Hatches

• Gravity Roof Ventilators

C1

Interior Construction

C1

1

Partitions, Doors & Specialties

C11

1

Partitions

• Fixed Partitions

• Demountable Partitions

• Retractable Partitions

• Site Built Toilet Partitions

• Site Built Compartments & Cubicles

• Interior Balustrades & Screens

• Interior Windows & Storefronts

Interior Doors

• Interior Doors

• Interior Door Frames

• Interior Door Hardware

• Interior Wall Opening Elements

• Interior Door Sidelights & Transoms

• Interior Hatches & Access Doors

• Door Painting & Decoration

C11

3

Specialties/

Fittings

• Fabricated Toilet Partitions

• Fabricated Compartments & Cubicles

• Storage Shelving and Lockers

• Ornamental Metals and Handrails

• Identifying Devices

• Closet Specialties

C1

2

Platform 

Access/

Floors

C12

1 Access Floors 

C12

2 Platform Floors

Level 1 Level 2 Level 3 Level 4 Level 5

62 project estimating requirements • P-120

appendix a
a

C1

Interior Construction

C1

3

Interior Finishes

C13

1 Wall Finishes

• Wall Finishes to Inside of Exterior Wall

• Wall Finishes to Interior Walls

• Column Finishes

C13

2 Floor Finishes

• Floor Toppings

• Traffic Membranes

• Hardeners and Sealers

• Flooring

• Carpeting

• Bases, Curbs & Trim

C13

3 Ceiling Finishes

• Ceiling Finishes Applied to Structure

• Suspended Ceilings

• Other Ceilings

D1

Conveyance Systems

D1

1

Conveyance Systems

D11

1 Elevators & Lifts

• Passenger Elevators

• Freight Elevators

• Lifts

• Escalators & Moving Walks

• Escalators

• Moving Walks

D11

2

Escalators, Moving 

Walks 

& Other

• Other Conveying Systems

• Dumbwaiters

• Pneumatic Tube Systems

• Hoists & Cranes

• Conveyors

• Chutes

• Turntables

• Baggage Handling & Loading Systems

• Transportation System

D2

Mechanical

D2

1

Plumbing

D21

1

Plumbing 

Fixtures

• Water Closets

• Lavatories

• Sinks

• Bathtubs

• Wash Fountains

• Showers

• Drinking Fountains and Coolers

• Bidets & Other Plumbing Fixtures

D21

2

Distribution and 

Drainage Systems

• Domestic Water 

 Distribution

• Cold Water Service

• Hot Water Service

• Domestic Water Supply Equipment

• Sanitary Waste

• Waste Piping

• Vent Piping

• Floor Drains

• Sanitary Waste Equipment

• Pipe Insulation

• Rain Water Drainage

• Pipe & Fittings

• Roof Drains

• Rainwater Drainage Equipment

• Insulation

D21

3

Other 

Plumbing Systems

• Gas Distribution

• Acid Waste System

• Interceptors

• Pool Piping and Equipment

• Decorative Fountain Piping Devices

• Other Piping System

Level 1 Level 2 Level 3 Level 4 Level 5

appendices

appendix a 63
a

D2

Mechanicala

D2

2

HVAC

D22

1

Central Plant 

Equipment

• Energy Supply

• Oil Supply System

• Gas Supply System

• Coal Supply System

• Coal Supply System

• Steam Supply System

• Hot Water Supply System

• Solar Energy System

• Wind Energy System

• Heat Generating Systems

• Boilers & Furnaces

• Boiler Room Piping & Specialties

• Auxiliary Equipment

• Insulation

• Cooling Generating Systems • Chilled Water System

• Direct Expansion System

D22

2

Distribution 

Systems

• Distribution Systems

• Air Distribution Systems

• Exhaust Ventilation Systems

• Steam Distribution System

• Hot Water Distribution

• Chilled Water Distribution

• Change-over Distribution System

• Glycol Heating Distribution System

• Terminal & Package Units • Terminal Self Contained Units

• Package Units

• Systems Testing & Balancing

• Piping System Testing & Balancing

• Air System Testing & Balancing

• HVAC Commissioning

• Other Systems Testing & Balancing

• Special HVAC Systems & Equipment

• Special Cooling Systems & Devices

• Special Humidity Control

• Dust & Fume Collectors

• Air Curtains

• Air Purifiers

• Paint Spray Booth Ventilation

• General Construction Items (HVAC)

D22

3

Controls & 

Interface w/Bldg. 

Automation

• Heating Generating System

• Exhaust & Ventilating Systems

• Terminal Devices

• Energy Monitoring & Control

• Building Automation Systems

• Other Controls and Instrumentation

Level 1 Level 2 Level 3 Level 4 Level 5

64 project estimating requirements • P-120

appendix a
a

D3

Fire Protection

D3

1

Fire Protection/Alarm

D31

1

Sprinkler and 

Standpipe Systems

• Fire Protection Sprinkler Systems

• Sprinkler Water Supply

• Sprinkler Pumping Equipment

• Dry Sprinkler System

• Standpipe and Hose Systems

• Water Supply

• Standpipe Equipment

• Fire Hose Equipment

D31

2

Fire Alarm Systems 

& Interface w/Bldg. 

Automation

D31

3

Specialties and 

other Systems

• Fire Protection Specialties • Fire Extinguishers

• Fire Extinguisher Cabinets

• Other Fire Protection Systems

• Carbon Dioxide System

• Foam Generating Equipment

• Clean Extinguishing Agent System

• Dry Chemical Systems

• Hood & Duct Fire Protection

D4

Electrical

D4

1

Electrical Service, 

Distribution & 

Emergency Power

D41

1

High Tension 

Service & Dist.

D41

2

Low Tension 

Service & Dist.

D41

3

Emergency Power 

Systems

D41

4

Renewable Electric 

Generation

D4

2

Lighting and 

Branch Wiring

D42

1

General Purpose 

Lighting

D42

2 Special Lighting

D42

3

Branch Wiring 

(Lighting & Power) 

D4

3

& Other Electrical Systems

Communications, Security 

D43

1 Communications

• Public Address & Music Systems

• Intercommunication & Paging System

• Telephone System

• Call System

• Television System

• Clock & Program System

• Fire Alarm System

• Security System

• Local Area Network

D43

2

Security Systems 

& Interface w/Bldg. 

Automation

 

D43

3

Other Electrical 

Systems

• Grounding Systems

• Floor Raceway Systems

• Other Special Systems & Devices

• General Construction Items (Elect.)

Level 1 Level 2 Level 3 Level 4 Level 5

appendices

appendix a 65
a

E1

Equipment & Furnishings

E1

1

Equipment & Furnishings

E11

1 Equipment

• Commercial Equipment

• Security & Vault Equipment

• Commercial Laundry & Dry Cleaning

• Vending Equipment

• Office Equipment

• Food Service Equipment

• Institutional Equipment

• Ecclesiastical Equipment

• Library Equipment

• Theater & Stage Equipment

• Theater & Stage Equipment

• Instrumental Equipment

• Audio-Visual Equipment

• Detention Equipment

• Laboratory Equipment

• Medical Equipment

• Mortuary Equipment

• Vehicular Equipment

• Vehicular Service Equipment

• Parking Control Equipment

• Loading Dock Equipment

• Fuel Storage Equipment

• Other Equipment

• Maintenance Equipment

• Solid Waste Handling Equipment

• Food Service Equipment

• Residential Equipment

• Unit Kitchens

• Window Washing Equipment

• Other Equipment

E11

2 Furnishings

• Fixed Furnishings & Casework

• Fixed Artwork (except Art in Arch.)

• Fixed Casework 

• Blinds & Other Window Treatment

• Fixed Floor Grilles & Mats

• Fixed Multiple Seating

• Fixed Interior Landscaping

• Movable Furnishings

• Moveable Artwork

• Furniture & Accessories

• Moveable Mats & Rugs

• Moveable Multiple Seating

• Moveable Interior Landscaping

• Hazardous Waste Remediation • Removal of Contaminated Soil

• Soil Restoration & Treatment

F1

Special Construction, 

Demolition & Abatement

F1

1

Special Construction

F11

1 Special Structures

• Special Structures

• Air Supported Structures

• Pre-engineered Structures

• Other Special Structures

• Integrated Construction

• Integrated Assemblies

• Special Purpose Rooms

• Other Integrated Construction

F11

2

Special Const. 

Systems & Facilities • Special Construction Systems

• Sound, Vibration & Seismic Construction

• Special Security Systems

• Vaults

• Other Special Construction Systems

Level 1 Level 2 Level 3 Level 4 Level 5

66 project estimating requirements • P-120

appendix a
a

F1 F1

1

F11

2

Special Const. 

Systems & Facilities

(cont.)

• Special Facilities

• Aquatic Facilities

• Ice Rinks

• Site Constructed Incinerators

• Kennels & Animal Shelters

• Liquid & Gas Storage Tanks

• Other Special Facilities

Building 

Demolition and 

Abatement

F12

2

Building Elements 

Demolition

• Building Interior Demolition

• Building Exterior Demolition

Hazardous 

Components 

Abatement

• Removal of Hazardous Components

• Encapsulation of Hazardous 

Components

G1

Sitework

G1

1

Sitework-Building Related

G11

1

Site 

Preparation 

& Demolition

• Site Clearing • Clearing & Grubbing

• Tree Removal & Thinning

• Site Demolition and Relocations

• Building Demolition

• Demolition of Site Components

• Relocation of Building Utilities

• Utilities Relocation

• Site Earthwork

• Site Grading & Excavation

• Borrow Fill

• Soil Stabilization & Treatment

• Site Dewatering

• Site Shoring

• Embankments

• Erosion Control

• Hazardous Waste Remediation • Removal of Contaminated Soil

• Soil Restoration & Treatment

G11

2

Site Improvements 

& Landscaping

• Roadways

• Bases and Sub-Bases

• Paving & Surfacing

• Curbs & Gutters

• Guardrails & Barriers

• Painted Lines

• Markings & Signage

• Vehicular Bridges

• Parking Lots

• Parking Lot Paving & Surfacing

• Parking Lot Paving & Surfacing

• Curbs, Rails & Barriers

• Parking Booths & Equipment

• Markings & Signage

• Pedestrian Paving

• Paving & Surfacing

• Edging

• Exterior Steps

• Site Development

• Fences & Gates

• Retaining Walls

• Terrace & Perimeter Walls

• Signs

• Site Furnishings

• Fountains, Pools & Watercourses

• Playing Fields

• Flagpoles

• Miscellaneous Structures

Level 1 Level 2 Level 3 Level 4 Level 5

appendices

appendix a 67
a

G1

Sitework (cont.)

G1

1

Sitework-Building Related (cont.)

G11

2

Site Improvements 

& Landscaping

(cont.)

• Landscaping

• Fine Grading & Soil Preparation

• Erosion Control Measures

• Top Soil & Planting Beds

• Seeding & Sodding

• Planting

• Planters

• Irrigation Systems

• Other Landscape Features

G11

3 Site Utilities

• Water Supply & Distribution Systems

• Potable Water Distribution and Storage

• Non-Potable Water Distribution and 

Storage

• Well Systems

• Fire Protection Distribution and Storage 

Systems

• Pumping Stations

• Packaged Water Treatment Plants

• Sanitary Sewer Systems

• Piping

• Manholes

• Septic Disposal System

• Lift Station

• Packaged Water Waste Treatment Plants

• Septic Tanks

• Drain Fields

• Storm Sewer Systems

• Piping

• Manholes

• Headwalls & Catch Basins

• Lift Stations

• Retention Ponds

• Ditches & Culverts

• Heating Distribution

• Steam Supply

• Condensate Return

• Hot Water Supply System

• Pumping Station

• Cooling Distribution

• Chilled Water Piping

• Wells for Cooling

• Pumping Stations

• Cooling Towers on Site 

• Chilled Water Piping

• Wells for Cooling

• Pumping Stations

• Cooling Towers on Site

• Fuel Distribution

• Fuel Piping

• Fuel Equipment

• Fuel Storage Tanks

• Fuel Dispensing Stations

• Other Site Mechanical Systems

• Industrial Waste System

• Petroleum Oil & Lubricants Distribution 

System

• Electrical Distribution

• Substations

• Overhead Power Distribution

• Underground Power Distribution

Level 1 Level 2 Level 3 Level 4 Level 5

68 project estimating requirements • P-120

appendix a
a

G1

Sitework (cont.)

G1

1

Sitework-Building 

Related (cont.)

G11

2

Site Utilities

(cont.)

• Site Lighting

• Fixtures & Transformers

• Poles

• Wiring Conduits & Ductbanks

• Site Lighting Controls

• Site Communications & Security • Site Communications Systems

• Site Security & Alarm System

• Other Site Electrical Utilities • Cathodic Protection

• Site Emergency Power Generation

G1

2

Project-related

Other Sitework

G12

1

Connecting Tunnels 

and Bridges

• Service Tunnels

• Pedestrian Tunnels

• Snow Melting System

• Railroad Work

• Marine Work

• Off-Site Work

SPECIAL Art in Architecture Gov’t. Equipment Furnished 

Z

General Cond., 

OH & P

Z1

1

General Cond., 

OH & P

Z11

1

General 

Condition, 

OH & P

11

Categories 

(Excl. Special)

21

Categories

56 Categories 236 217

Level 1 Level 2 Level 3 Level 4 Level 5

appendices

appendix a 69
a

specifi cations group

General requirements group

Division 01 General Requirements

facility construction group

Division 02 Existing Conditions

Division 03 Concrete

Division 04 Masonry

Division 05 Metals

Division 06 Wood, Plastics, and Composites

Division 07 Thermal and Moisture Protection

Division 08 Openings

Division 09 Finishes

Division 10 Specialties

Division 11 Equipment 

Division 12 Furnishings

Division 13 Special Construction

Division 14 Conveying Equipment

Division 15 Reserved

Division 16 Reserved

Division 17 Reserved

Division 18 Reserved

Division 19 Reserved

facility services subgroup

Division 20 Reserved

Division 21 Fire Suppression

Division 22 Plumbing

Division 23 Heating, Ventilation, A/C

Division 24 Reserve

Division 25 Integrated Automation

Division 26 Electrical

Division 27 Communications

Division 28 Electronic Safety and Security

Division 29 Reserved 

site and infrastructure subgroup

Division 49 Reserved 

Division 30 Reserved

Division 31 Earthwork

Division 32 Exterior Improvements

Division 33 Utilities 

Division 34 Transportation

Division 35 Waterway and Marine Construction

Division 36 Reserved

Division 37 Reserved

Division 38 Reserved

Division 39 Reserved

process equipment subgroup

Division 40 Process Integration

Division 41 Material Processing and Handling 

Equipment

Division 42 Process Heating, Cooling, and Drying 

Equipment

Division 43 Process Gas and Liquid Handling, 

Purification, and Storage Equipment

Division 44 Pollution Control Equipment

Division 45 Industry-Specific Manufacturing 

Equipment

Division 46 Reserved

Division 47 Reserved

Division 48 Electrical Power Generation

Division 49 Reserved

2 masterformat cost elements (2004 Version)

70 project estimating requirements • P-120

appendix a
estimate tracking sheets

Design Development

Estimate

GSA FORM 3474

100% CD Pre-Bid 

Cost Estimate

b

71 appendices

appendix b
c uniformat project cost summary

72 project estimating requirements • P-120

appendix c

project estimating requirements • P-120

appendix d

d building cost analysis forms

form 3472: building cost analysis

d

74 
 form 3472: building cost analysis (continued)

d

75 appendices

appendix d
design and maintenance/inspection services 

forms

form 2631: architect-engineer cost estimate summary

e e

76 project estimating requirements • P-120

appendix e
form 2630: architect-engineer cost estimate e

77 appendices

appendix e
acronyms/glossary of terms

A-E - Architect-Engineer.

Approval and Funding – Central Office reviews and evaluates PDS’s and Prospectus’s for inclusion 

in the annual GSA fiscal budget request for the entire agency. OMB will evaluate all the various 

Executive Branch agencies' requests for funds to create a final budget and Congress decides which 

initiatives will be approved (authorized) and funded (appropriated). 

Art-in-Architecture – Program that commissions publicly scaled artworks that are integral parts of 

the architectural fabric or surrounding landscapes of new or substantially expanded federal buildings 

through allocation of 0.5 percent of the estimated construction cost.

Benchmarking – A measurement and analysis process that compares relevant selected measures 

to a selected basis of comparison. Refer to page 11.

BER – Building Evaluation Report.

Cost Estimate – The general term “cost estimate” refers to any officially prepared estimate whether 

planning, design stage, construction contract or modification

Contingency – An amount added to the cost estimate to allow to provide for uncertain costs events 

or conditions that experience shows are likely to occur. 

CSI – Construction Specifications Institute.

ECC – The Estimated Cost of Construction represents the total cost of construction anticipated 

through the completion of construction process and includes in the initial bids/offers as well as 

changes that have been authorized through construction.

ECCA – The Estimated Cost of Construction at Award represents what the initial bids/offer is 

expected to be. This figure excludes construction contingency but will include design contingency 

that typically is reduced zero at bid/offer time.

ETPC or TEPC – This is the Estimated Total Project Cost or the Total Estimated Project Cost and as 

such includes all construction related costs as well as costs associated with site funding, professional 

services and management services on the part of GSA. 

FAR – Federal Acquisition Register.

GCCRG – General Construction Cost Review Guide (GCCRG) provides costs to construct space 

by space type, escalation and location factors by localities, and a system for developing Cost 

Benchmarks It is generally published annually.

GSA – General Services Administration.

Independent Government Estimate (IGE) – The Independent Government Estimate is a formal, 

approved construction cost estimate prepared for contract purposes. This estimate is required for all 

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78 project estimating requirements • P-120

appendix f
contracts of $100,000 or more and to serve as a guide in establishing a schedule for partial payments. 

LCC – Life Cycle Cost.

Market Analysis – Refer to page 21.

Market Survey – Refer to page 20.

Masterformat – A product oriented hierarchical tree structure for construction projects developed 

and published by the Construction Specifications Institute. 

MCA – Mechanical Contractors Association.

Modifi cation estimate – A Government estimate prepared for a specific contract change order, 

incorporating specific scope, methodology, and circumstances. In addition to cost of the changed 

work, the modification estimate must also include any cost, which the contractor incurs from impact 

on the unchanged work. This estimate is used to assist negotiations and to protect the government’s 

interests toward a fair price settlement.

OMB – Office of Management and Budget.

PBS – Public Buildings Service.

PCE – Project Cost Estimate. 

PDRI – Project Development Rating Index developed by the Construction Industry Institute’s (CII) as 

a tool to identify weak areas as action items creating a risk list. 

PDS – Program Development Study.

Prospectus – The Prospectus is a two- or three-page synopsis of the PDS, prepared by GSA to 

request Congressional funding for the project. 

R&A – Repair and Alteration.

Reconciliation – The process of comparing two or more cost estimates for a project to determine 

reasons for cost differences.

SRCI – Space Related Cost Impacts.

TI – Tenant Improvements.

Uniformat – A systems oriented hierarchical structure for construction projects. 

VE – Value Engineering.

VECP – Value Engineering Change Proposal.

WBS – Work Breakdown Structure. Refer to Section 1.3.3 for definition.

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79 appendices

appendix f


GSA Public Buildings Service

Offi ce of the Chief Architect

1800 F Street, NW

Washington, DC 20405

January 2007