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Bill of quantities explained.
A bill of quantities (BoQ) lists the items of work in a project with their quantities and units, so that each item can be priced. It gives every bidder the same list to price, which makes tenders easier to compare, and it gives the project a structure for valuing work done.
What a line contains
| Column | Meaning | Example |
|---|---|---|
| Item | Reference number for the line | 3.2.1 |
| Description | The work, with enough detail to price it | Reinforced concrete slab, 200 mm thick, grade C35 |
| Quantity | How much, from the take-off | 148.5 |
| Unit | m, m², m³, tonne or number | m³ |
| Rate | Price per unit | (entered by the estimator) |
| Amount | Quantity × rate | (calculated) |
How a BoQ is organised
- Preliminaries: site setup, management, insurance and other general items.
- Measured work: the physical work, grouped into sections such as substructure, frame, walls, finishes and services.
- Provisional sums and prime cost sums: allowances for work not yet defined.
- Summary: the section totals, overhead and profit, contingency and the tender total.
From take-off to BoQ
Quantity take-off produces the quantities. Each is written against a description and unit, a rate is applied, and the amounts are added. Overhead and profit are then applied to reach a total. A change to one measurement should flow through to the amount, which is why keeping the take-off and the BoQ linked saves so much re-checking.
What goes into a rate
A rate is built from labour, materials, plant, subcontract work and waste. Many estimators keep the build-up for each rate so it can be explained and updated when a supplier price changes.
A note on rates
Rates depend on place, time, quantity and supplier. Examples on this website are illustrative only and are not market prices. See the take-off checklist for the order in which quantities are normally measured.
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