ATTACHMENT

1.

TABLE OF COST ITEMS

DIRECT WORK COST

Attachment
COST ITEM

1.1

Materials

SUB-ITEM
a) Materials

CATEGORY
1) Major Equipment and Materials

All major equipment and materials for incorporation into the

PERMANENT WORKS:
-

For Civil and Building Works

Such equipment as air-conditioning units (if any), and
such materials as concrete, cement, gravel, sand, piles,
re-bars, other steel and wooden materials, bricks, tiles,
glasses, window frames, doors and like others

For Erection Works

Such steel structure work as column, beam, plate, siding,
roofing, panels, painting / touch up (if any) and like
others

2) Sub-Materials
Sub-materials for incorporation into the PERMANENT
WORKS, such as welding rods, liners shim plates, bolts and
nuts, gaskets and like others

1/23

COST INVOLVED
Goods of Overseas Purchase
Prime cost of goods with domestic packing, if necessary, on
ex-works of ex-warehouse basis
-

Goods of Local Purchase

Prime cost of goods with domestic packing, if necessary, on
ex-works or ex-warehouse basis plus all costs, charges and
expenses required for delivery to the SITE. e.g., for
domestic transportations, insurances and so forth

1.

DIRECT WORK COST

Attachment
COST ITEM

1.1

Materials
(cont'd)

SUB-ITEM
a) Materials
(cont'd)

CATEGORY

2/23

COST INVOLVED

3) Direct Temporary Materials

Direct temporary materials not for incorporation into the
PERMANENT WORKS but necessary for construction and
maintenance of the PERMANENT WORKS, such as
shuttering materials, temporary shoring, scaffolding and
temporary staging materials, jigs, temporary supports, such
other materials and tools as required for workers'
qualification, and like others
4) Consumable Materials
All such materials of a consumable nature necessary for
construction and maintenance of the PERMANENT
WORKS, such as oxygen, acetylene, argon, nitrogen and
other technical gases, wire-brushes, vinyl-hose, bindingwire, spacers, waste cotton cloth, steel and wooden materials
for temporary covering, and like others

b) Transportation
and Insurance,
etc.

1) Transportation
All transportations of equipment and materials in Category
1) of Local Purchase, by sea, land or air, from the place(s) of
production or purchase up to the storage area or warehouse
in the SITE, including loading and unloading works and, if
necessary, lighter services

Goods of Overseas Purchase

All costs, charges, expenses, taxes and other similar
impositions, fees and the like incurred from such services
and liabilities as referred to in Categories 1) thru 7) in the
left Column, which are required for provision at the SITE of
the materials of Categories 1) thru 4), Sub-Item a) of Cost
Item 1.1 hereof, including such contingencies as demurrage

1.

DIRECT WORK COST

Attachment
COST ITEM

1.1

Materials
(cont'd)

SUB-ITEM
b) Transportation
and Insurance, etc.
(cont'd)

CATEGORY
2) Export Packing
Export packing, lease or purchase of containers, vanning and
preparation of packing lists, packing inspection and other
relevant miscellaneous works and services
3) Temporary Storage
Temporary storage at bonded areas and other storage areas
such as warehouse and container-yard
4) Insurances
FOB Insurance and All Risks Marine Cargo Insurance
including, if necessary, such special clauses as Deferred
Unpacking Clause, required to cover the damage to or loss
of cargoes in transit
5) Customs Clearance Insurance, etc.
Ex-im declarations or licenses, cargo inspections, customs
clearance and so forth
6) Taxes and Duties
Ex-im custom duties and such other associate taxes as
Import Sales Tax
7) Others
Any and all other services and liabilities related to the above

3/23

COST INVOLVED
-

Goods of Local Purchase

All costs, etc. of transportations, insurances and so forth for
locally procured materials of Categories 1) thru 4), Sub-Item
a) of Cost Item 1.1 hereof, to be included in the prime cost
of such locally purchased goods

1.

DIRECT WORK COST

Attachment
COST ITEM

1.2

Direct Labor

SUB-ITEM

CATEGORY
Direct Labor

4/23

COST INVOLVED
-

Foremen; skilled, semi-skilled and non-skilled workers and

common workers; machinery operators; vehicle drivers; workers
of other types or disciplines, excluding supervisors and such other non-direct work personnel engaged in management and
administration, for such works as mentioned below:
1) Direct Works
Works of a direct nature required for or associated with
construction and maintenance of the PERMANENT
WORKS
2) Direct Temporary Works
Temporary works of a direct nature required for or
associated with set-up, dismantling and removal of scaffolding and temporary staging, safety net, fire protection
screen, soundproofing or anti-spray wall, temporary supports
and foundations and so forth
3) In-Site and Inter-Site Transportations
In-site transportations and, in case of more than one site at
separate locations, inter-site transportations of personnel and workers, of the EQUIPMENT AND MATERIALS, and of
equipment and materials supplied by the CONTRACTOR,
from storage area to the work-site, including provision of
temporary protection, if necessary, during such in-site or
inter-site transportations

Salaries and wages such as basic salary and wage, overtime

payment, bonus, other regular remuneration and discharge
payment
Allowances such as site allowance, or living expense,
commuting charge, leave allowance and other fringe benefits
Expenses for worker recruitment, for qualification and
training of workers, including safety training, for acquisition
of work permits, resident permits and other permits
necessary for workers to stay and work in the COUNTRY
and such other associated services
Taxes such as personal income tax, regional tax and such
other similar levies individually imposed on staff and
workers
Insurance applied to staff and workers, such as social
insurance, medical insurance, and unemployment insurance
Expenses for such services as transportation of staff and
workers to and from accommodation camp and between
work-sites, first-aid and other medical services, recreation
and other welfare scheme and so on
Food allowance

1.

DIRECT WORK COST

Attachment
COST ITEM

1.2

Direct Labor
(cont'd)

SUB-ITEM

CATEGORY

5/23

COST INVOLVED

4) Machinery Operation
Operation of the CONSTRUCTION EQUIPMENT,
including in-site and domestic transportations from depot to
work-site and vice versa and, in case of more than one site at
separate locations, inter-site transportations

1.3

Construction
Equipment

1) Construction Equipment
-

For Civil Works and Building Works

Such equipment as bulldozers, cranes, back-hoes, power
shovels, dump trucks and of other types, scrapers,
pickups, pile drivers, concrete batching plant, pile
cutters, concrete mixers, belt conveyors, concrete pump
cars, vibrators, rammers, concrete breakers, transit and
other such measuring instruments, testing equipment and
like others

For Erection Works

Such equipment as cranes, winches, forklifts, gin-poles,
hoists, welding machines, shot blasting machines, levels,
welding machines, radiographic equipment, transit and
other such measuring instruments, testing equipment and
like others

Construction Equipment
Cost for depreciation or rental of such equipment and cost of
unpacking and assemblage, fuels and lubricants,
maintenance and repairs, spare parts and consumables,
disassembling, taxes other than import duties if applied,
insurances other than transportation insurance, and all other
costs, etc. for having construction equipment available at the
SITE, but excluding the cost, etc. for transportation as per
Sub-Item (a) of Cot Item 2.2 hereof

1.

DIRECT WORK COST

Attachment
COST ITEM

1.3

Construction
Equipment
(cont'd)

SUB-ITEM

CATEGORY
2) Tools and Machinery
Such tools as chain-blocks, gas torches, electric portable
drills, hammers, torque wrenches, scoops, carts, sleepers and
other hand tools including such personal safety equipment as
helmets, protective clothes, goggles, masks, safety shoes, life
belts and like others and such machinery as portable
submergible drain pumps, chain-saws, expanders and like
others including accessories

6/23

COST INVOLVED
-

Tools and Machinery

Prime cost of tools and machinery, and cost of unpacking
and, as needed, of repairs and, if applicable, of insurances
other than required for transportations

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.1

SUB-ITEM

CATEGORY

COST INVOLVED

Common Temporary a) Construction Facilities 1) Buildings

Facilities
Such temporary buildings as field office, prefabrication and
other workshops, warehouses, guard huts, workers' rest
houses, parking sheds, latrines at work-site, first aid quarters,
canteens and so forth

2) Other Facilities

7/23

Such facilities as storage area including lighting and fencing,

and such other facilities as temporary roads, bridges and
jetties, utility receiving and distribution facilities, sewer and
drainage facilities, parking lots and like others

For Buildings
Cost of depreciation or rental of such temporary buildings,
and cost of such works as excavation, ground leveling, of
unpacking and set-up, of maintenance and repairs, of
removal and reinstating the area after removal, and cost of
such equipment as air-conditioners, water boilers, sanitary
facilities and other auxiliary equipment and facilities,
including land rents
For Other Facilities
Prime cost of materials, cost of such works as excavation,
ground leveling, back-filling and other earthwork, cost for
piping and wiring, cost for provision of lighting facilities and
fences, cost of removal and cost of reinstating the area after
removal, and so forth

3) Installations
Such installations as safety nets, fire screens, dust screens,
barricades, safety and traffic signboards, warning signboards
and lights, and so forth

For Installations
Prime cost of materials, cost of fabrication and set-up,
including earthwork, if necessary, and cost for removal and
disposal after use, and like others
Note:
All costs, etc. of the necessary insurances other than related
to transportations of construction facilities, are to be
respectively included in each of the above costs.

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.1

SUB-ITEM

Common Temporary b) Camp Facilities

Facilities
(cont'd)

CATEGORY
1) Buildings

COST INVOLVED
-

Such buildings as camp houses and other living quarters,

recreation hall, dining mess, toilets, bath and shower rooms,
laundry rooms, guard huts, generator hut, food and
commodity warehouses including refrigerated warehouses if
required, medical clinic or first aid quarters, and like others

2) Facilities and Installations

For Buildings
Cost of depreciation or rental of such buildings, and cost of
such works as ground leveling, of unpacking and set-up,
maintenance and repairs, removal and reinstating the areas
after removal and so forth, including land rents

Such facilities as utility receiving and distribution facilities,

kitchen facilities, food storage facilities, medical equipment
and facilities, and such installations and equipment for bath
and shower rooms, laundry rooms, sanitary systems, drain
and sewage systems, parking lots, fences, outdoor and
interior lights, air-conditioning units, fire extinguishers, and
so forth
3) Furnitures and Goods

8/23

For Facilities and Installations

Cost of depreciation or rental of such facilities and
installations, prime cost of required materials, cost of such
works as excavation, ground leveling, back-filling and other
earthwork, cost of piping and wiring, cost of removal after
use and of work for reinstating the area after removal and so
forth, including cost of utilities

For Furnitures and Goods

Such furnitures as beds including bedding sets, desks and

Prime cost of furnitures and goods, and cost of set-up as
chairs, tables, cabinets, lockers and so forth, and such goods
necessary, cost of disposal after use, and so forth
as tableware and cooking utensils, washing machines audioNote:
visual equipment, athletic equipment and so forth
All costs, etc. of the necessary insurances other than related to
transportations of camp facilities, are to be respectively included
in each of the above costs.

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.2

Transportation and
Insurance, etc.

SUB-ITEM

CATEGORY

a) Construction Equipment 1) Transportation

COST INVOLVED
-

All transportations of construction equipment, other than

ones locally purchased, as per Categories 1) and 2) of Cost
Item 1.3 hereof, by sea land or air, from place(s) of
manufacture, storage or purchase up to depot in the SITE,
including lighter services as necessary
2) Export Packing
Same as in Category 2), Sub-Item b) of Cost Item 1.1 hereof 3) Temporary Storage
Same as in Category 3), Sub-Item b) of Cost Item 1.1 hereof
4) Insurance
Same as in Category 4), Sub-Item b) of Cost Item 1.1 hereof
5) Customs Clearance
Same as in Category 5), Sub-Item b) of Cost Item 1.1 hereof

9/23

Goods of Overseas Purchase

All costs, charges, expenses, taxes and other similar
impositions, fees and the like incurred from such services
and liabilities as referred to in Categories 1) thru 7) in the
left Column, which are required for provision at the SITE of
the construction brought from outside the COUNTRY,
composed of those in Categories 1) and 2) of Cost Item 1.3
hereof, including such contingencies as those for demurrage
Goods of Local Purchase
All costs, etc. of transportations, insurances and so forth for
the locally purchased construction equipment composed of
those in of those in Categories 1) and 2) of Cost Item 1.3
hereof, are to be included in the prime cost of such goods

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.2

Transportation and
Insurance, etc.
(cont'd)

SUB-ITEM

CATEGORY

10/23

COST INVOLVED

a) Construction Equipment 6) Taxes and Duties

(cont'd)
Bond charges concerning items to be reexported and ex-im
customs duties for items not to be reexported, including such
other associated Tax as Sales Tax and Import Sales Tax
7) Others
Same as in Category 7), Sub-Item b) of Cost Item 1.1 hereof

1) Transportation
b) Common
Temporary Facilities

All transportations of common temporary facilities, other than ones locally purchased, as per Sub-Item a) and b) of
Cost Item 2.2 hereof, by sea, land or air, from place(s) of
manufacture, storage or purchase up to depot in the SITE,
including lighter services as necessary
2) Export Packing
Same as Category 2), Sub-Item b) of Cost Item 1.1 hereof

Goods of Overseas Purchase

All costs, charges expenses, taxes and other similar
impositions, fees and the like incurred from such services
and liabilities as referred to in Categories 1) thru 7) in the
left Column, which are required for provision at the SITE of
the common temporary facilities composed of those in
Categories 1) thru 3) of Sub-Item a) and in Categories 1)
thru 3) of Sub-Item b) of Cost Item 2.1 hereof, including
such contingencies as those for demurrage

3) Temporary Storage
-

Goods of Local Purchase

Same as in Category 3), Sub-Item b) of Cost Item 1.1 hereof

4) Insurance
Same as in Category 4), Sub-Item b) of Cost Item 1.1
hereof

All costs, etc. of transportations, insurances and so forth for

the locally purchased common temporary facilities
composed of those in Categories 1) thru 4) of Sub-Item a)
and in Categories 1) thru 3) of Sub-Item b) of Cost Item 2.1
hereof, are to be included in the prime cost of such goods

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.2

Transportation and
Insurance, etc.
(cont'd)

SUB-ITEM
b) Common
Temporary Facilities
(contd)

CATEGORY
5) Customs Clearance
Same as in Category 5), Sub-Item b) of Cost Item 1.1 hereof
6) Taxes and Duties
Bond charges for items to be reexported and ex-im customs
duties for items not to be reexported, including such other
associated taxes as Import Sales Tax
7) Others
Same as in Category 7), Sub-Item b) of Cost Item 1.1 hereof

COST INVOLVED

11/23

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.3

Material Handling and

Storing

SUB-ITEM

CATEGORY
1) Manpower

COST INVOLVED
-

Such equipment as mobile cranes, forklifts, trucks, pickups

and other machinery for lifting works necessary for Material
Handling and Storing services, including provision of nonconsumable materials such as pallets and wooden saddles
3) Consumables

All supporting services such as unpacking inspections,

making reports or claims to the insurer(s), all miscellaneous
works such as return of containers or disposal of discarded
packing materials and so forth

Equipment
All such costs, etc. incurred from making necessary
equipment and machinery available for Material Handling
and Storing services, as itemized in Cost Item 1.3 hereof

Such consumables as fuels and lubricants for the equipment

and machinery used for Material Handling and Storing
services, and other goods, tools or materials whatsoever of a
consumable nature
4) Others

Manpower
All such salary and wage, allowance, tax, insurance and
other expenses as itemized in Cost Item 1.2 hereof

All manpower directly involved in Material Handling and

Storing services, including supervisory and other
administrative staff and such workers as machinery
operators, vehicle drivers and other physical workers
2) Equipment

12/23

Consumables
Prime cost of necessary goods and tool of a consumable
nature, including costs, etc. for transportations up to the
SITE

Others
All costs, etc. required for such works and services as
referred to in the left Column

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.4

Supervisory and
Administrative Staff
and Laborers

SUB-ITEM
a) Staff

CATEGORY
1) Staff

COST INVOLVED
-

All such staff personnel for site management and

administration, subcontractor coordination, safety control,
schedule control, quality control, worker training,
accounting, purchasing and other managerial works and
services, including senior personnel of management level
other than Home Office personnel, and for supervision of
direct construction works excluding works involved in
setting up of Common Temporary Facilities in Cost Item 2.1
hereof and in Material Handling and Storing services in Cost
Item 2.3 hereof
b) Laborer

2) Laborer

Traveling Expenses

a) Staff

1) Domestic Travel

Staff
All such salary and wage, allowance, tax, insurance and
other expenses itemized in Cost Item 1.2 hereof

All such office workers as clerks, accountants, typists and

telex operators, interpreters and like others and all such nonclerical workers or indirect laborers as car-drivers,
guardsmen, office boy or maid, if any, and so forth
2.5

13/23

Laborer
Same as "Staff" indicated above

Travels by sea, land or air, from point of departure up to

international seaport, railway station or airport designated
for embarkation and vice versa, including stopover at
point(s) of connection
2) International Travel
Travels by sea, land or air, from international seaport,
railway station or airport of embarkation up to international
seaport, railway station or airport designated as
disembarkation point nearest to the SITE and vice versa,
including stopover at point(s) of connection

Domestic Travel
All such expenses for domestic travels as fares, travel
allowances, hotel charges, meal charges and like others,
including Prepare-for-Travel Allowance and any other
allowances, etc. payable to employees
International Travel
All such expenses for international travels as fares, excess
baggage charges, travel allowances, hotel charges, meal
charges, airport tax and like others

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.5

Traveling Expenses
(cont'd)

SUB-ITEM
a) Staff
(cont'd)

CATEGORY
3) Local Travel

COST INVOLVED
-

Provision or acquisition of passports, embarkation permits,

if necessary, and visas good for entry into the COUNTRY
5) Others

1) Domestic Travel

Same as in Category 3), Sub-Item a) of Cost Item 2.5 hereof

Domestic Travel
Same as in Sub-Item a) of Cost Item 2.5 hereof

Same as in Category 2), Sub-Item a) of Cost Item 2.5 hereof

3) Local Travel

Others
All such expenses necessary for making applications or
declarations in respect of travel from home country to the
COUNTRY, for vaccination and its certificate, for travel
insurance and for like others

Same as in Category 1), Sub-Item a) of Cost Item 2.5 hereof

2) International Travel

Travel Documents
All such expenses necessary for acquisition of passports,
embarkation permits, entry visas and like others

All necessary applications or declarations in respect of travel

from home country to the COUNTRY and of long term stay
therein, compliance with medical requirement such as
vaccination and acquisition of vaccination certificates, if
necessary, and all other services or procedures required to
the travel to the SITE and such other liabilities as travel
insurance
b) Laborer

Local Travel
All such expenses for local travels as fares, travel
allowances, hotel charges, meal charges, airport tax and like
others

Travels by sea, land or air, from international seaport,

railway station or airport designated for disembarkation up
to the SITE and vice versa
4) Travel Documents

14/23

International Travel
Same as in Sub-Item a) of Cost Item 2.5 hereof

Local Travel
Same as in Sub-Item a) of Cost Item 2.5 hereof

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.5

Traveling Expenses
(cont'd)

SUB-ITEM
b) Laborer
(cont'd)

CATEGORY
4) Travel Documents

COST INVOLVED
-

Camp Operation

1) Manpower
-

Others
Same as in Sub-Item a) of Cost Item 2.5 hereof

Same as in Category 5), Sub-Item a) of Cost Item 2.5 hereof

2.6

Travel Documents
Same as in Sub-Item a) of Cost Item 2.5 hereof

Same as in Category 4), Sub-Item a) of Cost Item 2.5 hereof

5) Others

15/23

Staff

Manpower
All such salary and wage, allowance, tax, insurance, and
such other expenses as itemized in Cost Item 1.2 hereof

Such personnel as Camp Manager and other

administrative staff in respect of camp operation,
maintenance and catering services
-

Laborers
Such workers as cooks, cook's helpers, house keepers,
store keepers, mess boys, maintenance service men,
guardsmen, gardeners and other non-clerical workers in
respect of camp operation, maintenance and catering
services

2) Expenses
-

Communications
Telephone, mail and other communications required for
camp operation

Expenses
Costs,
charges,
expenses,
etc.
associated
with
communications, and with obtaining and consumption of
fuels and utilities, and with maintenance and repair of camp
facilities, and other miscellaneous expenses required for
camp operation

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.6

Camp Operation
(cont'd)

SUB-ITEM

CATEGORY
-

16/23

COST INVOLVED

Fuels
Such fuels as gas, kerosene and fuel oil for cooking,
heating, steam generation, hot water supply and so forth

Utilities
Such utilities as electricity and water, including
chemicals for waste water treatment, if required

Maintenance
Provision of tools and machinery for maintenance of
camp facilities, of materials for repair works and of
chemicals and equipment for extermination of noxious
insects and other sanitary purposes

Other Expenses
Such expenses for traveling of staff and labor,
transportation of foods and other commodities, and other
miscellaneous works and services in connection with
camp operation

1) Field Office Operation

2.7

Traveling Expenses

Field Office Expenses

Any and all costs, etc. associated with operation of field
office and liaison office, if any

Such expenses for business trip of staff and workers in the

COUNTRY or to other country(ies) in its neighborhood

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.7

Field Office Expenses

(cont'd)

SUB-ITEM

CATEGORY

17/23

COST INVOLVED
-

Social Expenses
All such expenses required for ceremonies and such
entertainment as receptions and other social gatherings and
events, including donations to local organizations, and like
others

Communications Expenses
Such charges and expenses required for such local and
international communications as mail, telex, telephone and
cable, including such cost for installation of telex and
telephone facilities

Printing and Copying Expenses

Such expenses required for printing, copying or reproduction
of drawings, specifications and other documents, including
cost for typewriting and word-processing services by others,
and for photographing and cost of books, office supplies and
stationery, and subscription of magazines and newspapers

Public Relations Expenses

Expenses associated with advertisement and public relations,
excluding advertisement, etc. for recruitment of laborers

Bond Charges
Such charges and fees for provision of bonds and securities
required for the WORKS

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.7

SUB-ITEM

CATEGORY

18/23

COST INVOLVED
Fares of taxi, bus, railway and other public transportation
services for commuting of field office personnel and indirect
workers to and from field office, liaison office or others

Field Office Expenses

(cont'd)

Welfare and Well-being Expenses

Such expenses associated with labor relations, provision of
amusement facilities and events, and with health keeping
medical services

Utilities Charges
Such charges for supply of fuels and utilities other than those
for camp facilities

Cost of Office Furniture and Equipment

Cost and/or rent of such office furniture and equipment as
desks, chairs, file cabinets, lockers, copy machines,
calculators, typewriters, computers, portable heaters, fans
and like others

Depreciation Cost
Cost of depreciation of fixed assets used for operation of
field office and liaison office, if any, including land rents

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.7

SUB-ITEM

CATEGORY

COST INVOLVED
-

Field Office Expenses

(cont'd)

19/23

Miscellaneous Expenses and Charges

Cost of fuels and lubricants for vehicles for office use, repair
and maintenance, and charges or fees for services by
lawyers, public accountants, interpreters, translators and for
remittance and other monetary transactions, and any other
costs, charges, etc. for miscellaneous works and services in
connection with operation of field office and liaison office, if
any

2) Taxes, Insurance, etc.

- Taxes and Other Impositions

Any and all taxes, duties and other impositions required for
or in connection with, and such cost for taking out and
maintenance of necessary insurances related to operation of
field office and liaison office, if any

Such taxes and impositions as stamp duty associated with

subcontracts, service contracts, purchase orders, rental
agreements and like others entered into by field office, and
such other taxes imposed on vehicles not categorized as the
CONSTRUCTION EQUIPMENT
-

Insurances
Such insurances as fire insurance, burglary insurance,
automobile and automobile liability insurances for use of
such vehicles not categorized as the CONSTRUCTION
EQUIPMENT, fidelity guarantee insurance and other
insurances not covered under other cost items

Others
Any other costs, etc. required for or in connection with
operation of field office and liaison office, if any

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.8

Home Office
Expenses

SUB-ITEM

CATEGORY
1) Home Office Operation

20/23

COST INVOLVED
-

Any and all costs, etc. associated with operation of Project Home Office
-

Traveling Expenses
Same as in Cost Item 2.7 hereof
Social Expenses
Same as in Cost Item 2.7 hereof

Communications Expenses
Same as in Cost Item 2.7 hereof

Printing and Copying Expenses

Same as in Cost Item 2.7 hereof

Public Relations Expenses

Same as in Cost Item 2.7 hereof

Bond Charges
Same as in Cost Item 2.7 hereof

Office Man-Hour Cost

All man-hour cost required for or in connection with project
coordination works at Home Office

Commuting Expenses
To be included in Office Man-Hour Cost mentioned above

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.8

SUB-ITEM

CATEGORY

COST INVOLVED
-

Home Office
Expenses
(cont'd)

21/23

Welfare and Well-being Expenses

To be included in Office Man-Hour Cost mentioned above

Depreciation Cost
To be included in Office Man-Hour Cost mentioned above

Miscellaneous Expenses and Charges

Same as in Cost Item 2.7 hereof, but limited to only such
expenses incurred from the project coordination works at
Home Office, including license fee, royalty and agent fee
directly associated with the CONTRACT

2) Taxes, Insurances, etc.

Any and all taxes, duties and other impositions required for
or in connection with, and such cost for taking out and
maintenance of necessary insurances related to project
coordination works at Home Office

2.9

Insurances, Taxes and

Duties

1) Insurances
All insurances associated with execution of construction
works, such as Erection All Risks (EAR) or Contractors' All
Risks (CAR) Insurance, Workmen's Compensation or Social
Liability Insurance, Employers' Liability Insurance (ELI),
Third Party Liability (TPL) or Comprehensive General
Liability Insurance (CGL) and other insurances of the sort,
excluding ones covered under other cost items

Taxes and Other Impositions

Such taxes and impositions as stamp duty associated with the
CONTRACT, subcontracts, service contracts, purchase
orders, rental agreement and like others entered into by
Home Office with regard to implementation of the
CONTRACT

Insurances
All costs, etc. associated with taking out and maintenance of
such construction insurances

2.

INDIRECT WORK COST AND EXPENSES

Attachment
COST ITEM

2.9

Insurances, Taxes and

Duties
(cont'd)

SUB-ITEM

CATEGORY
2) Taxes and Duties
Such taxes as Sales Tax, Corporation Tax, Business Tax and
other taxes and duties as imposed by any government on or
for reason of the CONTRACT, including such taxes or fees
payable in connection with business registration, if necessary,
in the COUNTRY, excluding such taxes and duties covered
under Cost Items 1.1-(b), 1.2, 2.2, 2.3, 2.4, 2.7 and 2.8,
respectively

22/23

COST INVOLVED
-

Taxes and Duties

All such taxes and duties and all costs, etc. associated with
declaration to, negotiation with and payment of such taxes to
Tax Office of the COUNTRY or other country(ies), and with
application to such Tax Office(s) for tax exemption, if
applicable, and business registration fee and other related
costs, etc.

3.

OVERHEAD AND PROFIT

Attachment
COST ITEM

3.1

Design Work

3.2

Overhead and Profit

SUB-ITEM

CATEGORY

23/23

COST INVOLVED
All costs inclusive of direct costs and indirect costs required
for implementation of design works under
the
CONTRACT.

1) Overhead

Overhead
Reasonable share allotted to the CONTRACT, of overhead
charges associated with the CONTRACTOR's business
headquarters, and such reasonable contingencies for
compensation of price escalation or to cope with any and all
uncertainties in the performance of the CONTRACT

2) Profit

Profit
Profit at a reasonable rate or of a reasonable amount out of
performance of the WORKS and implementation of the
CONTRACT