Estimating Sheets


The Fluor legacy codes are very useful for construction estimator


In my experience, the best convention for cost codes are numeric. The Fluor legacy codes are the most comprehensive and flexible because of the order of the prime / sub-prime / detail / cost type. The entire cost code including the cost type is contained in 6 characters as follows:


  • 1= Prime (Concrete)

  • 10= Sub-Prime (Concrete / General Account)

  • 10-100= Prime / Sub-Prime with 3 digit Detail (Concrete / General Account / Testing)

  • 10-100- 1- Prime / Sub-Prime with 3 digit Detail & Cost Type (Concrete / General Account / Testing / Labour)

To elaborate, the prime supports the natural order of construction as follows:

Direct Accounts

  • 0 account - Site @ Civil

  • 1 account - Concrete

  • 2 account - Structural

  • 3 account - Architectural

  • 4 account - Mechanical

  • 5 account - Piping

  • 6 account - Electrical

  • 7 account - Instrumentation

  • 8 account - Painting, Tracing, Insulation (Other Directs)


Indirect Accounts

9 account - All Indirect costs

Further to the First character, the sub-prime breaks down the prime into a further 10 sub-primes. In the case of an account like electrical, you can establish meaningful commodity based categories at the sub-prime level as follows.

  • 60 = Electrical General

  • 61 = Major Electrical Equipment

  • 63 = Power and control Cable

  • so on and so on...

Personally, I have used the Fluor legacy codes throughout my entire career across a variety of industries ad projects of all sizes. They truly are a set of codes that could be adopted by the AACE or the CII as a best practice coding convention !!!

I am happy to answer any questions on applying these codes at any phase of a project.

The Fluor legacy codes are very useful for construction estimator

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