International benchmarking standard

International Cost Measurement Standards

ICMS provides a consistent international structure for classifying, measuring and comparing construction and life cycle costs across buildings and infrastructure.

Introduction

Developed by the ICMS Coalition, the ICMS standard addresses the need for international consistency in the interpretation of construction and other life cycle costs. Historically, these processes have followed local and regional custom and practice, which makes global comparison challenging.

ICMS is a principles-based international standard that sets out how to classify and measure construction project life cycle costs in a structured and logical format. The standard supports global benchmarking from high-level project comparisons through to more granular elemental analysis.

ICMSCosts uses this structure to organise benchmark data, project attributes, cost categories, uploaded estimates and comparison outputs.
ICMS structure

Life cycle cost categories

ICMS classifies costs across the full life cycle of an asset, enabling consistent international benchmarking and reporting.

Category 1
Acquisition

Land purchase, legal costs, finance-related acquisition expenses and other costs associated with obtaining the asset.

Category 2
Construction

Capital construction costs including substructure, superstructure, services, external works and associated project costs.

Category 3
Renewal

Major replacement or renewal works required during the operational life of the asset.

Category 4
Operation

Operational expenditure associated with running and using the asset, including utilities and operational services.

Category 5
Maintenance

Planned and reactive maintenance activities required to preserve asset performance and condition.

Category 6
End of life

Demolition, disposal, decommissioning and recovery costs incurred at the end of the asset life cycle.

Hierarchical structure: each top-level category can be expanded into increasingly detailed elemental cost classifications, allowing analysis from portfolio-level benchmarking down to granular component costs.
Portfolio structure
Programmes

Programmes group multiple related projects into a single portfolio or initiative, enabling benchmarking and analysis at both project and programme level.

Classification
Project types

Buildings and infrastructure are grouped by project classification and functional purpose.

Cost structure
Cost categories

Costs are classified using a hierarchical code structure for consistent comparison.

Benchmarking
Comparable data

ICMS enables projects from different markets to be normalised and compared more reliably.

ICMS hierarchy

How the ICMS structure fits together

ICMS organises information in a hierarchy. Project types and sub-projects sit at the highest level, followed by broad life cycle cost categories, then more detailed cost groups and optional cost sub-groups.

ICMS hierarchy showing project types, cost categories, cost groups and cost sub-groups
Level 1
Projects or sub-projects

The asset classification, such as buildings, roads, railways, bridges or tunnels.

Level 2
Cost categories

The main life cycle cost headings, including acquisition, construction and operation, along with carbon reporting.

Level 3
Cost groups

More detailed groupings within each top-level cost category.

Level 4
Cost sub-groups

Optional discretionary detail for more granular elemental analysis.

The scope of ICMS

The standard caters for both buildings and civil engineering or infrastructure projects. Buildings are defined in ICMS as construction with a cover and enclosure to house people, equipment or goods.

Civil engineering and infrastructure projects are presented as separate project classifications, each defined by their principal purpose.

Project classifications

Projects are containers for both their respective cost measurements and the attributes that define each unique asset.

Selected project type

Bridge attributes

These attributes are used to describe, search and benchmark this project type.

Selected project type

Bridge attributes

These attributes are used to describe, search and benchmark this project type.

All - attributes
Attribute Sub-topic Primary unit Secondary unit Hint Benchmark Filter
State of use Nature No No - No No
Bridge - attributes
Attribute Sub-topic Primary unit Secondary unit Hint Benchmark Filter
Support Design features No No - No Yes
Function Functions No No - No Yes
Nature Nature No No - No Yes
Deck length Quantities No Yes km Yes Yes
Surface area of deck Quantities Yes No m2 Yes Yes
Carbon Reporting

Cost and carbon management

The third edition of ICMS expanded the standard beyond cost classification to include life cycle carbon emissions reporting.

ICMS 3 provides a globally consistent framework for reporting both life cycle costs and carbon emissions across buildings and infrastructure assets.

The standard allows organisations to analyse the relationship between cost, embodied carbon and operational carbon throughout the life of an asset, from acquisition and construction through operation, renewal and end-of-life.

ICMS 3 introduced a world-first integrated framework for cost and carbon reporting across the built environment.
Embodied carbon

Carbon emissions associated with materials, manufacturing, transport and construction activities.

Operational carbon

Carbon emissions generated during operation and use of the asset throughout its service life.

Whole life reporting
ICMS supports:
  • life cycle cost analysis
  • whole life carbon reporting
  • comparison of design options
  • benchmarking of low-carbon solutions
  • portfolio and programme reporting
  • alignment with net-zero initiatives
ICMS 3 introduced internationally consistent reporting for both construction life cycle costs and carbon emissions across buildings and infrastructure assets.
ICMS cost category lookup

Search valid ICMS cost category codes, names and parent paths.

Code Name Level Parent path
1.0 Acquisition Costs 2 Top level
1.01 Site acquisition 3 1.0 Acquisition Costs
1.01.010 Costs and premium required to procure site 4 1.0 Acquisition Costs > 1.01 Site acquisition
1.01.020 Compensation to existing occupiers 4 1.0 Acquisition Costs > 1.01 Site acquisition
1.01.030 Demolition, removal and modification of existing properties by way of payment to existing owners instead of carrying out physical work 4 1.0 Acquisition Costs > 1.01 Site acquisition
1.01.040 Contributions for the preservation of heritage, culture and environment 4 1.0 Acquisition Costs > 1.01 Site acquisition
1.01.050 Related fees to agents, lawyers, and the like 4 1.0 Acquisition Costs > 1.01 Site acquisition
1.01.060 Related taxes and statutory charges 4 1.0 Acquisition Costs > 1.01 Site acquisition
1.02 Administrative, finance, legal and marketing expenses 3 1.0 Acquisition Costs
1.02.010 Client's general office overheads 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
1.02.020 Client's project-specific administrative expenses 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
1.02.030 Interest and finance costs 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
1.02.040 Legal expenses 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
1.02.050 Accounting expenses 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
1.02.060 Sales, leasing, marketing, advertising and promotional expenses 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
1.02.070 Taxes and statutory charges related to sales and lease 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
1.02.080 License and permit charges for operation and use 4 1.0 Acquisition Costs > 1.02 Administrative, finance, legal and marketing expenses
2.0 Construction Costs 2 Top level
2.01 Demolition, site preparation and formation 3 2.0 Construction Costs
2.01.010 Site survey and ground investigation 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.020 Environmental treatment 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.030 Sampling of hazardous or useful materials or conditions 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.040 Temporary fencing 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.050 Demolition of existing buildings and support to adjacent structures 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.060 Site surface clearance (clearing, grubbing, topsoil stripping, tree felling, minor earthwork, removal) 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.070 Tree transplant 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.080 Site formation and slope treatment 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.090 Temporary surface drainage and dewatering 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.100 Temporary protection, diversion and relocation of public utilities 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.01.110 Erosion control 4 2.0 Construction Costs > 2.01 Demolition, site preparation and formation
2.02 Substructure 3 2.0 Construction Costs
2.02.010 Foundation piling and underpinning 4 2.0 Construction Costs > 2.02 Substructure
2.02.020 Foundations up to top of lowest floor slabs 4 2.0 Construction Costs > 2.02 Substructure
2.02.030 Basement sides and bottom 4 2.0 Construction Costs > 2.02 Substructure
2.03 Structure 3 2.0 Construction Costs
2.03.010 Structural removal and alterations 4 2.0 Construction Costs > 2.03 Structure
2.03.020 Basement suspended floors (up to top of ground floor slabs) 4 2.0 Construction Costs > 2.03 Structure
2.03.030 Frames and slabs (above top of ground floor slabs) 4 2.0 Construction Costs > 2.03 Structure
2.03.040 Tanks, pools, sundries 4 2.0 Construction Costs > 2.03 Structure
2.03.050 Composite or prefabricated work 4 2.0 Construction Costs > 2.03 Structure
2.04 Architectural works | non-structural works 3 2.0 Construction Costs
2.04.010 Non-structural removal and alterations 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.04.020 External elevations 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.04.030 Roof finishes, skylights and landscaping (including waterproofing and insulation) 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.04.040 Internal divisions 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.04.050 Fittings and sundries 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.04.060 Finishes under cover 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.04.070 Builder's work in connection with services 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.04.080 Composite or prefabricated work 4 2.0 Construction Costs > 2.04 Architectural works | non-structural works
2.05 Services and equipment 3 2.0 Construction Costs
2.05.010 Heating, ventilating and airconditioning systems/air conditioners 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.020 Electrical services 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.030 Fitting out lighting fittings 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.040 Extra low voltage services 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.050 Water supply and drainage above ground or inside basement 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.060 Supply of sanitary fittings and fixtures (installation included in 'Water supply and above grounddrainage' unless not separable from costs of ‘Fittings and sundries’) 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.070 Disposal systems 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.080 Fire services 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.090 Gas services 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.100 Movement systems 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.110 Gondolas 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.120 Turntables 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.130 Generators 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.140 Energy-saving features 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.150 Water and waste water treatment equipment 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.160 Fountains, pools and filtration plant 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.170 Powered building signage 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.175 Audio/visual entertainment system 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.180 Kitchen equipment 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.190 Cold room equipment 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.200 Laboratory equipment 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.210 Medical equipment 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.220 Hotel equipment 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.230 Car park or entrances access control 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.240 Domestic appliances 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.250 Other specialist services 4 2.0 Construction Costs > 2.05 Services and equipment
2.05.260 Builder's profit and attendance on services 4 2.0 Construction Costs > 2.05 Services and equipment
2.06 Surface and underground drainage 3 2.0 Construction Costs
2.06.010 Surface water drainage 4 2.0 Construction Costs > 2.06 Surface and underground drainage
2.06.020 Storm water drainage 4 2.0 Construction Costs > 2.06 Surface and underground drainage
2.06.030 Foul and waste water drainage 4 2.0 Construction Costs > 2.06 Surface and underground drainage
2.06.040 Drainage disconnections and connections 4 2.0 Construction Costs > 2.06 Surface and underground drainage
2.06.050 CCTV inspection of existing or new drains 4 2.0 Construction Costs > 2.06 Surface and underground drainage
2.06.060 Buried process pipe 4 2.0 Construction Costs > 2.06 Surface and underground drainage
2.07 External and ancillary works 3 2.0 Construction Costs
2.07.010 Permanent retaining structures 4 2.0 Construction Costs > 2.07 External and ancillary works
2.07.020 Site enclosures and divisions 4 2.0 Construction Costs > 2.07 External and ancillary works
2.07.030 Ancillary structures 4 2.0 Construction Costs > 2.07 External and ancillary works
2.07.040 Roads and paving 4 2.0 Construction Costs > 2.07 External and ancillary works
2.07.050 Landscaping (hard and soft) 4 2.0 Construction Costs > 2.07 External and ancillary works
2.07.060 Fittings and equipment 4 2.0 Construction Costs > 2.07 External and ancillary works
2.07.070 External services 4 2.0 Construction Costs > 2.07 External and ancillary works
2.08 Preliminaries | Constructor’s site overheads | general requirements 3 2.0 Construction Costs
2.08.010 Construction management including site management staff and support labour 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.020 Temporary access roads and storage areas, traffic management and diversion (at the Constructors' discretion) 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.030 Temporary site fencing and securities 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.040 Commonly shared construction plant 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.050 Commonly shared scaffolding 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.060 Other temporary facilities and services 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.070 Technology and communications: telephone, broadband, hardware, software 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.080 Constructor's submissions, reports and as-built documentation 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.090 Quality monitoring, recording and inspections 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.100 Safety, health and environmental management 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.110 Insurances, bonds, guarantees and warranties 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.120 Constructor's statutory fees and charges 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.08.130 Testing and commissioning 4 2.0 Construction Costs > 2.08 Preliminaries | Constructor’s site overheads | general requirements
2.09 Risk Allowances 3 2.0 Construction Costs
2.09.010 Design development allowance 4 2.0 Construction Costs > 2.09 Risk Allowances
2.09.020 Construction contingencies 4 2.0 Construction Costs > 2.09 Risk Allowances
2.09.030 Price level adjustments 4 2.0 Construction Costs > 2.09 Risk Allowances
2.09.040 Exchange rate fluctuation adjustments 4 2.0 Construction Costs > 2.09 Risk Allowances
2.10 Taxes and Levies 3 2.0 Construction Costs
2.10.010 Paid by the Constructor 4 2.0 Construction Costs > 2.10 Taxes and Levies
2.10.020 Paid by the Client in relation to the construction contract payments 4 2.0 Construction Costs > 2.10 Taxes and Levies
2.11 Work and utilities off-site 3 2.0 Construction Costs
2.11.010 Connections to, diversion of and capacity enhancement of public utility mains or sources off-site up to mains connections on-site 4 2.0 Construction Costs > 2.11 Work and utilities off-site
2.11.020 Public access roads and footpaths 4 2.0 Construction Costs > 2.11 Work and utilities off-site
2.12 Post-completion furniture, furnishing and equipment 3 2.0 Construction Costs
2.12.010 Production, process, operating and loose furniture, furnishing and equipment not normally provided before completion of construction 4 2.0 Construction Costs > 2.12 Post-completion furniture, furnishing and equipment
2.13 Construction-related consultants and supervision 3 2.0 Construction Costs
2.13.010 Consultants' fees and reimbursable 4 2.0 Construction Costs > 2.13 Construction-related consultants and supervision
2.13.020 Charges and levies payable to statutory bodies or their appointed agencies (in connection with planning, design, tender and contract approvals, supervision and acceptance inspections) 4 2.0 Construction Costs > 2.13 Construction-related consultants and supervision
2.13.030 Site supervision charges (including their accommodation and travels) 4 2.0 Construction Costs > 2.13 Construction-related consultants and supervision
2.13.040 Payments to testing authorities or laboratories 4 2.0 Construction Costs > 2.13 Construction-related consultants and supervision
3.0 Renewal Costs 2 Top level
3.01 Demolition, site preparation and formation 3 3.0 Renewal Costs
3.01.010 Site survey and ground investigation 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.020 Environmental treatment 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.030 Sampling of hazardous or useful materials or conditions 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.040 Temporary fencing 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.050 Demolition of existing buildings and support to adjacent structures 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.060 Site surface clearance (clearing, grubbing, topsoil stripping, tree felling, minor earthwork, removal) 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.070 Tree transplant 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.080 Site formation and slope treatment 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.090 Temporary surface drainage and dewatering 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.100 Temporary protection, diversion and relocation of public utilities 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.01.110 Erosion control 4 3.0 Renewal Costs > 3.01 Demolition, site preparation and formation
3.02 Substructure 3 3.0 Renewal Costs
3.02.010 Foundation piling and underpinning 4 3.0 Renewal Costs > 3.02 Substructure
3.02.020 Foundations up to top of lowest floor slabs 4 3.0 Renewal Costs > 3.02 Substructure
3.02.030 Basement sides and bottom 4 3.0 Renewal Costs > 3.02 Substructure
3.03 Structure 3 3.0 Renewal Costs
3.03.010 Structural removal and alterations 4 3.0 Renewal Costs > 3.03 Structure
3.03.020 Basement suspended floors (up to top of ground floor slabs) 4 3.0 Renewal Costs > 3.03 Structure
3.03.030 Frames and slabs (above top of ground floor slabs) 4 3.0 Renewal Costs > 3.03 Structure
3.03.040 Tanks, pools, sundries 4 3.0 Renewal Costs > 3.03 Structure
3.03.050 Composite or prefabricated work 4 3.0 Renewal Costs > 3.03 Structure
3.04 Architectural works | non-structural works 3 3.0 Renewal Costs
3.04.010 Non-structural removal and alterations 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.04.020 External elevations 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.04.030 Roof finishes, skylights and landscaping (including waterproofing and insulation) 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.04.040 Internal divisions 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.04.050 Fittings and sundries 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.04.060 Finishes under cover 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.04.070 Builder's work in connection with services 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.04.080 Composite or prefabricated work 4 3.0 Renewal Costs > 3.04 Architectural works | non-structural works
3.05 Services and equipment 3 3.0 Renewal Costs
3.05.010 Heating, ventilating and airconditioning systems/air conditioners 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.020 Electrical services 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.030 Fitting out lighting fittings 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.040 Extra low voltage services 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.050 Water supply and drainage above ground or inside basement 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.060 Supply of sanitary fittings and fixtures (installation included in 'Water supply and above ground drainage' unless not separable from costs of ‘Fittings and sundries’) 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.070 Disposal systems 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.080 Fire services 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.090 Gas services 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.100 Movement systems 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.110 Gondolas 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.120 Turntables 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.130 Generators 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.140 Energy-saving features 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.150 Water and waste water treatment equipment 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.160 Fountains, pools and filtration plant 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.170 Powered building signage 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.175 Audio/visual entertainment system 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.180 Kitchen equipment 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.190 Cold room equipment 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.200 Laboratory equipment 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.210 Medical equipment 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.220 Hotel equipment 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.230 Car park or entrances access control 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.240 Domestic appliances 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.250 Other specialist services 4 3.0 Renewal Costs > 3.05 Services and equipment
3.05.250 Builder\’s profit and attendance on services 4 3.0 Renewal Costs > 3.05 Services and equipment
3.06 Surface and underground drainage 3 3.0 Renewal Costs
3.06.010 Surface water drainage 4 3.0 Renewal Costs > 3.06 Surface and underground drainage
3.06.020 Storm water drainage 4 3.0 Renewal Costs > 3.06 Surface and underground drainage
3.06.030 Foul and waste water drainage 4 3.0 Renewal Costs > 3.06 Surface and underground drainage
3.06.040 Drainage disconnections and connections 4 3.0 Renewal Costs > 3.06 Surface and underground drainage
3.06.050 CCTV inspection of existing or new drains 4 3.0 Renewal Costs > 3.06 Surface and underground drainage
3.06.060 Buried process pipe 4 3.0 Renewal Costs > 3.06 Surface and underground drainage
3.07 External and ancillary works 3 3.0 Renewal Costs
3.07.010 Permanent retaining structures 4 3.0 Renewal Costs > 3.07 External and ancillary works
3.07.020 Site enclosures and divisions 4 3.0 Renewal Costs > 3.07 External and ancillary works
3.07.030 Ancillary structures 4 3.0 Renewal Costs > 3.07 External and ancillary works
3.07.040 Roads and paving 4 3.0 Renewal Costs > 3.07 External and ancillary works
3.07.050 Landscaping (hard and soft) 4 3.0 Renewal Costs > 3.07 External and ancillary works
3.07.060 Fittings and equipment 4 3.0 Renewal Costs > 3.07 External and ancillary works
3.07.070 External services 4 3.0 Renewal Costs > 3.07 External and ancillary works
3.08 Preliminaries | Constructors' site overheads | general requirements 3 3.0 Renewal Costs
3.08.010 Construction management including site management staff and support labour 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.020 Temporary access roads and storage areas, traffic management and diversion (at the Constructors' discretion) 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.030 Temporary site fencing and securities 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.040 Commonly shared construction plant 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.050 Commonly shared scaffolding 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.060 Other temporary facilities and services 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.070 Technology and communications: telephone, broadband, hardware, software 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.080 Constructor's submissions, reports and as-built documentation 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.090 Quality monitoring, recording and inspections 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.100 Safety, health and environmental management 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.110 Insurances, bonds, guarantees and warranties 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.120 Constructor's statutory fees and charges 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.08.130 Testing and commissioning 4 3.0 Renewal Costs > 3.08 Preliminaries | Constructors' site overheads | general requirements
3.09 Risk Allowances 3 3.0 Renewal Costs
3.09.010 Design development allowance 4 3.0 Renewal Costs > 3.09 Risk Allowances
3.09.020 Construction contingencies 4 3.0 Renewal Costs > 3.09 Risk Allowances
3.09.030 Price level adjustments 4 3.0 Renewal Costs > 3.09 Risk Allowances
3.09.040 Exchange rate fluctuation adjustments 4 3.0 Renewal Costs > 3.09 Risk Allowances
3.10 Taxes and Levies 3 3.0 Renewal Costs
3.10.010 Paid by the Constructor 4 3.0 Renewal Costs > 3.10 Taxes and Levies
3.10.020 Paid by the Client in relation to the construction contract payments 4 3.0 Renewal Costs > 3.10 Taxes and Levies
3.11 Work and utilities off-site 3 3.0 Renewal Costs
3.11.010 Connections to, diversion of and capacity enhancement of public utility mains or sources off-site up to mains connections on-site 4 3.0 Renewal Costs > 3.11 Work and utilities off-site
3.11.020 Public access roads and footpaths 4 3.0 Renewal Costs > 3.11 Work and utilities off-site
3.12 Post-completion furniture, furnishing and equipment 3 3.0 Renewal Costs
3.12.010 Production, process, operating and loose furniture, furnishing and equipment not normally provided before completion of construction 4 3.0 Renewal Costs > 3.12 Post-completion furniture, furnishing and equipment
3.13 Construction-related consultants and supervision 3 3.0 Renewal Costs
3.13.010 Consultants' fees and reimbursable 4 3.0 Renewal Costs > 3.13 Construction-related consultants and supervision
3.13.020 Charges and levies payable to statutory bodies or their appointed agencies (in connection with planning, design, tender and contract approvals, supervision and acceptance inspections) 4 3.0 Renewal Costs > 3.13 Construction-related consultants and supervision
3.13.030 Site supervision charges (including their accommodation and travels) 4 3.0 Renewal Costs > 3.13 Construction-related consultants and supervision
3.13.040 Payments to testing authorities or laboratories 4 3.0 Renewal Costs > 3.13 Construction-related consultants and supervision
4.0 Operation Costs 2 Top level
4.01 Cleaning 3 4.0 Operation Costs
4.01.010 External cleaning (routine and periodic) 4 4.0 Operation Costs > 4.01 Cleaning
4.01.020 Internal cleaning (routine and periodic) 4 4.0 Operation Costs > 4.01 Cleaning
4.01.030 Specialist cleaning (define type) 4 4.0 Operation Costs > 4.01 Cleaning
4.02 Utilities 3 4.0 Operation Costs
4.02.010 Fuel (state type: gas/electricity/oil and other fuel sources) 4 4.0 Operation Costs > 4.02 Utilities
4.02.020 Water, drainage and sewerage 4 4.0 Operation Costs > 4.02 Utilities
4.03 Waste management 3 4.0 Operation Costs
4.03.010 Waste collection and disposal 4 4.0 Operation Costs > 4.03 Waste management
4.03.020 Recycling and salvage 4 4.0 Operation Costs > 4.03 Waste management
4.04 Security 3 4.0 Operation Costs
4.04.010 Physical security 4 4.0 Operation Costs > 4.04 Security
4.04.020 Remote monitoring 4 4.0 Operation Costs > 4.04 Security
4.05 Information and Communication Technology 3 4.0 Operation Costs
4.05.010 Communication systems 4 4.0 Operation Costs > 4.05 Information and Communication Technology
4.05.020 Specialist technology / sensors 4 4.0 Operation Costs > 4.05 Information and Communication Technology
4.06 Operators’ site overheads | general requirements 3 4.0 Operation Costs
4.06.010 Administration 4 4.0 Operation Costs > 4.06 Operators’ site overheads | general requirements
4.06.020 Property insurance 4 4.0 Operation Costs > 4.06 Operators’ site overheads | general requirements
4.07 Risks Allowances 3 4.0 Operation Costs
4.07.010 Operation related (user definable) 4 4.0 Operation Costs > 4.07 Risks Allowances
4.07.020 Contractual obligations 4 4.0 Operation Costs > 4.07 Risks Allowances
4.08 Taxes and Levies 3 4.0 Operation Costs
4.08.010 Taxes 4 4.0 Operation Costs > 4.08 Taxes and Levies
4.08.020 Levies 4 4.0 Operation Costs > 4.08 Taxes and Levies
5.0 Maintenance Costs 2 Top level
5.01 Demolition, site preparation and formation 3 5.0 Maintenance Costs
5.01.010 Site survey and ground investigation 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.020 Environmental treatment 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.030 Sampling of hazardous or useful materials or conditions 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.040 Temporary fencing 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.050 Demolition of existing buildings and support to adjacent structures 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.060 Site surface clearance (clearing, grubbing, topsoil stripping, tree felling, minor earthwork, removal) 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.070 Tree transplant 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.080 Site formation and slope treatment 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.090 Temporary surface drainage and dewatering 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.100 Temporary protection, diversion and relocation of public utilities 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.01.110 Erosion control 4 5.0 Maintenance Costs > 5.01 Demolition, site preparation and formation
5.02 Substructure 3 5.0 Maintenance Costs
5.02.010 Foundation piling and underpinning 4 5.0 Maintenance Costs > 5.02 Substructure
5.02.020 Foundations up to top of lowest floor slabs 4 5.0 Maintenance Costs > 5.02 Substructure
5.02.030 Basement sides and bottom 4 5.0 Maintenance Costs > 5.02 Substructure
5.03 Structure 3 5.0 Maintenance Costs
5.03.010 Structural removal and alterations 4 5.0 Maintenance Costs > 5.03 Structure
5.03.020 Basement suspended floors (up to top of ground floor slabs) 4 5.0 Maintenance Costs > 5.03 Structure
5.03.030 Frames and slabs (above top of ground floor slabs) 4 5.0 Maintenance Costs > 5.03 Structure
5.03.040 Tanks, pools, sundries 4 5.0 Maintenance Costs > 5.03 Structure
5.03.050 Composite or prefabricated work 4 5.0 Maintenance Costs > 5.03 Structure
5.04 Architectural works | non- structural works 3 5.0 Maintenance Costs
5.04.010 Non-structural removal and alterations 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.04.020 External elevations 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.04.030 Roof finishes, skylights and landscaping (including waterproofing and insulation) 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.04.040 Internal divisions 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.04.050 Fittings and sundries 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.04.060 Finishes under cover 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.04.070 Builder's work in connection with services 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.04.080 Composite or prefabricated work 4 5.0 Maintenance Costs > 5.04 Architectural works | non- structural works
5.05 Services and equipment 3 5.0 Maintenance Costs
5.05.010 Heating, ventilating and airconditioning systems/air conditioners 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.020 Electrical services 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.030 Fitting out lighting fittings 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.040 Extra low voltage services 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.050 Water supply and drainage above ground or inside basement 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.060 Supply of sanitary fittings and fixtures (installation included in 'Water supply and above ground drainage' unless not separable from costs of 'Fittings and sundries') 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.070 Disposal systems 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.080 Fire services 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.090 Gas services 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.100 Movement systems 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.110 Gondolas 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.120 Turntables 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.130 Generators 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.140 Energy-saving features 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.150 Water and waste water treatment equipment 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.160 Fountains, pools and filtration plant 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.170 Powered building signage 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.175 Audio/visual entertainment system 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.180 Kitchen equipment 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.190 Cold room equipment 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.200 Laboratory equipment 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.210 Medical equipment 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.220 Hotel equipment 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.230 Car park or entrances access control 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.240 Domestic appliances 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.250 Other specialist services 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.05.260 Builder's profit and attendance on services 4 5.0 Maintenance Costs > 5.05 Services and equipment
5.06 Surface and underground drainage 3 5.0 Maintenance Costs
5.06.010 Surface water drainage 4 5.0 Maintenance Costs > 5.06 Surface and underground drainage
5.06.020 Storm water drainage 4 5.0 Maintenance Costs > 5.06 Surface and underground drainage
5.06.030 Foul and waste water drainage 4 5.0 Maintenance Costs > 5.06 Surface and underground drainage
5.06.040 Drainage disconnections and connections 4 5.0 Maintenance Costs > 5.06 Surface and underground drainage
5.06.050 CCTV inspection of existing or new drains 4 5.0 Maintenance Costs > 5.06 Surface and underground drainage
5.06.060 Buried process pipe 4 5.0 Maintenance Costs > 5.06 Surface and underground drainage
5.07 External and ancillary works 3 5.0 Maintenance Costs
5.07.010 Permanent retaining structures 4 5.0 Maintenance Costs > 5.07 External and ancillary works
5.07.020 Site enclosures and divisions 4 5.0 Maintenance Costs > 5.07 External and ancillary works
5.07.030 Ancillary structures 4 5.0 Maintenance Costs > 5.07 External and ancillary works
5.07.040 Roads and paving 4 5.0 Maintenance Costs > 5.07 External and ancillary works
5.07.050 Landscaping (hard and soft) 4 5.0 Maintenance Costs > 5.07 External and ancillary works
5.07.060 Fittings and equipment 4 5.0 Maintenance Costs > 5.07 External and ancillary works
5.07.070 External services 4 5.0 Maintenance Costs > 5.07 External and ancillary works
5.08 Preliminaries | Constructors’ site overheads | general requirements 3 5.0 Maintenance Costs
5.08.010 Construction management including site management staff and support labour 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.020 Temporary access roads and storage areas, traffic management and diversion (at the Constructors' discretion) 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.030 Temporary site fencing and securities 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.040 Commonly shared construction plant 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.050 Commonly shared scaffolding 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.060 Other temporary facilities and services 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.070 Technology and communications: telephone, broadband, hardware, software 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.080 Constructor's submissions, reports and as-built documentation 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.090 Quality monitoring, recording and inspections 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.100 Safety, health and environmental management 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.110 Insurances, bonds, guarantees and warranties 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.120 Constructor's statutory fees and charges 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.08.130 Testing and commissioning 4 5.0 Maintenance Costs > 5.08 Preliminaries | Constructors’ site overheads | general requirements
5.09 Risk Allowances 3 5.0 Maintenance Costs
5.09.010 Design development allowance 4 5.0 Maintenance Costs > 5.09 Risk Allowances
5.09.020 Construction contingencies 4 5.0 Maintenance Costs > 5.09 Risk Allowances
5.09.030 Price level adjustments 4 5.0 Maintenance Costs > 5.09 Risk Allowances
5.09.040 Exchange rate fluctuation adjustments 4 5.0 Maintenance Costs > 5.09 Risk Allowances
5.10 Taxes and Levies 3 5.0 Maintenance Costs
5.10.010 Paid by the Constructor 4 5.0 Maintenance Costs > 5.10 Taxes and Levies
5.10.020 Paid by the Client in relation to the construction contract payments 4 5.0 Maintenance Costs > 5.10 Taxes and Levies
5.11 Work and utilities off-site 3 5.0 Maintenance Costs
5.11.010 Connections to, diversion of and capacity enhancement of public utility mains or sources off-site up to mains connections on-site 4 5.0 Maintenance Costs > 5.11 Work and utilities off-site
5.11.020 Public access roads and footpaths 4 5.0 Maintenance Costs > 5.11 Work and utilities off-site
5.12 Post-completion furniture, furnishing and equipment 3 5.0 Maintenance Costs
5.12.010 Production, process, operating and loose furniture, furnishing and equipment not normally provided before completion of construction 4 5.0 Maintenance Costs > 5.12 Post-completion furniture, furnishing and equipment
5.13 Construction-related consultants and supervision 3 5.0 Maintenance Costs
5.13.010 Consultants' fees and reimbursable 4 5.0 Maintenance Costs > 5.13 Construction-related consultants and supervision
5.13.020 Charges and levies payable to statutory bodies or their appointed agencies (in connection with planning, design, tender and contract approvals, supervision and acceptance inspections) 4 5.0 Maintenance Costs > 5.13 Construction-related consultants and supervision
5.13.030 Site supervision charges (including their accommodation and travels) 4 5.0 Maintenance Costs > 5.13 Construction-related consultants and supervision
5.13.040 Payments to testing authorities or laboratories 4 5.0 Maintenance Costs > 5.13 Construction-related consultants and supervision
6.0 End of Life Costs 2 Top level
6.01 Disposal inspection 3 6.0 End of Life Costs
6.01.010 Dilapidations report 4 6.0 End of Life Costs > 6.01 Disposal inspection
6.01.020 Contractual handback obligations 4 6.0 End of Life Costs > 6.01 Disposal inspection
6.02 Decommissioning and decontamination 3 6.0 End of Life Costs
6.02.010 Shutdowns and decommissioning 4 6.0 End of Life Costs > 6.02 Decommissioning and decontamination
6.02.020 Decontamination 4 6.0 End of Life Costs > 6.02 Decommissioning and decontamination
6.03 Demolition and reclamation 3 6.0 End of Life Costs
6.03.010 Demolition 4 6.0 End of Life Costs > 6.03 Demolition and reclamation
6.03.020 Reclamation 4 6.0 End of Life Costs > 6.03 Demolition and reclamation
6.03.030 Salvage 4 6.0 End of Life Costs > 6.03 Demolition and reclamation
6.04 Reinstatement 3 6.0 End of Life Costs
6.04.010 Agreed reinstatement works 4 6.0 End of Life Costs > 6.04 Reinstatement
6.04.020 Contractual obligations 4 6.0 End of Life Costs > 6.04 Reinstatement
6.05 Constructors’ site overheads | general requirements 3 6.0 End of Life Costs
6.05.010 Administration 4 6.0 End of Life Costs > 6.05 Constructors’ site overheads | general requirements
6.05.020 Overheads (project specific) 4 6.0 End of Life Costs > 6.05 Constructors’ site overheads | general requirements
6.06 Risks Allowances 3 6.0 End of Life Costs
6.06.010 End of life specific (user definable) 4 6.0 End of Life Costs > 6.06 Risks Allowances
6.06.020 Abnormal risks (user definable) 4 6.0 End of Life Costs > 6.06 Risks Allowances
6.07 Taxes and Levies 3 6.0 End of Life Costs
6.07.010 Taxes 4 6.0 End of Life Costs > 6.07 Taxes and Levies
6.07.020 Levies 4 6.0 End of Life Costs > 6.07 Taxes and Levies
6.07.030 Credit for grants 4 6.0 End of Life Costs > 6.07 Taxes and Levies
Tip: ICMS codes give the most reliable mapping when uploading estimates or benchmark data.

Downloads and references

The ICMS standard can be downloaded from the ICMS Coalition website.