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OVERHEADS IN CONSTRUCTION

CATEGORY
1 Staff salaries
2 Owner's salary
3 Rent
4 Business Insurance
5 Office equipments
6 Telephone
7 Postage
8 Legal fees
9 Accounting fees
10 State and local taxes
11 Association fees
12 License fees
13 Reserve capital
14 Advertising
15 Supervision cost
16 Vehicles including maintenance
17 Tools and plants
18 Service calls
19 Office taxes
20 Auditing
21 Safeguards
22 Onsite staff expense
23 Reimbursable expenses
24 Tool sheds
25 Temporary barricades& railings
26 Light and power expense
27 Sanitation facilities
28 General inspections
29 Change orders
30 Receiving materials
31 Mobilization & setup equipment
32 Demobilisation materials & equipments
33 Material tests
34 Quality inspections
35 Drawing reviews
36 First aids
37 Base camp for workers
38 Scaffolding
39 Hoarding screen
40 Water supply
41 Security services
42 Cleaning services
43 Haulage
44 Managing contract conditions
45 Project sundries

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