The procedure for drawing up summary estimate calculations (SSR). What is a summary estimate? Composition of the consolidated estimate for overhaul
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Determination of the amount of funds for the maintenance of the service of the customer-developer (single customer, management of the enterprise under construction) and technical supervision
Chapter 10 "Maintenance of the customer-developer (technical supervision) service of the enterprise under construction" includes in columns 7 and 8 funds for the maintenance of the customer-developer's apparatus (single customer, directorate of the enterprise under construction) and technical supervision both for construction and when performing repair and restoration work. In some cases, with appropriate design justifications, it is allowed to establish individual standards for a specific construction site or service of the customer-developer, agreed in the prescribed manner.
Determination of the amount of funds for the training of operational personnel for enterprises under construction
Chapter 11 "Training of operational personnel" includes (in columns 7 and 8) funds for training operational personnel for newly built and reconstructed enterprises, determined by calculations based on:
- the number and qualifications of workers whose training is planned to be carried out in training centers, training centers, technical schools, training grounds, directly at enterprises with similar industries, etc .;
- terms of training;
- costs of theoretical and industrial training of workers;
- wages (scholarships) of training workers with accruals to it;
- the cost of travel of trainees to the place of training (internship) and back;
- other costs associated with the training of these personnel.
Determination of the amount of funds for design and survey work, field supervision
Chapter 12 "Design and survey work, field supervision" includes (in columns 7 and 8) funds for:
- performance of design and survey work (services) - separately for design and survey;
- construction supervision of design organizations;
- examination of pre-design and design documentation;
- testing of piles, carried out by a contractor construction and installation organization during the development of design documentation according to the terms of reference of the construction customer;
- preparation of tender documents.
The cost of design and survey work for construction is determined on the basis of reference price reference books using indices of changes in the cost of design and survey work (approved in accordance with the established procedure) and is included in columns 7 and 8 of the consolidated estimate.
Funds for the field supervision of design organizations for construction (repair) are recommended to be determined by calculation at the current (forecast) price level, but not more than 0.2% of the total estimated cost,
taken into account in chapters 1-9 of the consolidated estimate, and are included in columns 7 and 8 of the consolidated estimate.
SNiP 12-01-2004 organization of construction
3.8 During the construction of hazardous production facilities, the developer of design documentation under an agreement with the developer in accordance with the current legislation exercises author's supervision over compliance with the requirements that ensure the safety of the facility.
Architectural supervision in other cases can be performed at the discretion of the developer (customer).
Federal Law "On Industrial Safety of Hazardous Production Facilities" dated 21.07.97 No. 116-FZ.
The cost of expertise of pre-design and design documentation is determined in accordance with the established procedure.
Funds associated with the testing of piles carried out by a contractor construction and installation organization during the development of design documentation for the technical assignment of the construction customer (purchase of piles, their transportation and immersion into the base, installation of load devices, testing of piles in the soil with dynamic and static loads, implementation of technical guidance and supervision during the test period, processing of test data and other related costs at the current (forecast) price level), are determined by the estimate based on the design data and collections of estimated norms and prices for building structures and work with the accrual of overhead costs and estimated profit ... These funds are included in columns 4 and 8 of the consolidated construction estimate.
The funds associated with the development of tender documents are determined by calculation and are taken into account in columns 7 and 8 of the consolidated estimate.
Samples of drawing up estimate documentation for design (survey) work are given in Appendix No. 2 (samples 1ps, 2p, 3p) MDS 81-35.2004 .
Reserve funds for unforeseen work and costs
The consolidated estimate of the cost of construction includes a reserve of funds for unforeseen work and costs, intended to reimburse the cost of work and costs, the need for which arises in the process of developing working documentation or during construction as a result of clarifying design solutions or construction conditions for objects (types of work) stipulated in the approved project.
The reserve of funds for unforeseen work and costs is determined on the basis of the total of chapters 1-12 (1-9 for capital repairs) and is shown in a separate line with distribution in columns 4-8 depending on the design stage.
The reserve of funds can be determined in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities.
For unique and especially complex construction projects, the amount of funds for unforeseen work and costs can be set at up to 10% in agreement with the relevant authorized federal executive body in the field of construction.
When drawing up estimates for analogue objects and other consolidated standards at the pre-design stage, the reserve of funds for unforeseen work and costs can be taken in the amount of up to 10%.
The reserve of funds for unforeseen work and costs is intended to compensate for additional costs associated with:
- clarification of the scope of work according to the working drawings developed after the approval of the project (working project);
- errors in estimates, including arithmetic ones, identified after the approval of the project documentation;
- changes in design solutions in working documentation, etc.
When calculating for work performed under contracts with a fixed fixed contract price, the reserve of funds for unforeseen work and costs in the acceptance certificates for work performed is not deciphered and is paid by the customer at the rate agreed upon when forming the contract price.
p. 4.33 MDS 81-35.2004: “In settlements between the customer and the contractor for the actually completed scope of work, this part of the reserve is not transferred to the contractor, but remains at the disposal of the customer”. However, further in clause 4.96 of the Methodology it is said: "When calculating for work performed under contracts with a fixed fixed contract price, the reserve of funds for unforeseen work and costs in the acceptance certificates for work performed is not deciphered and is paid by the customer at the rate agreed upon when forming the contract price."
Funds for reimbursement of costs arising in connection with the introduction of new regulations
Additional funds for reimbursement of costs that emerged after the approval of the project documentation in connection with the introduction of new regulations are recommended to be included in the consolidated estimate calculation in a separate line (in the relevant chapters) with a subsequent change in the final indicators of the cost of construction.
When making estimates for additional work identified during the construction (repair) process, the reserve for unforeseen work and costs is not taken into account.
Funds provided for the result of the consolidated estimate calculation
It is recommended to indicate following the result of the consolidated estimate of the cost of construction:
Refundable amounts, taking into account the cost:
- from the sale by the customer of materials and parts obtained from the dismantling of temporary buildings and structures, determined by calculations at the prices of possible sale minus the costs of bringing them to a suitable condition and delivery to storage sites;
- materials and parts obtained from dismantling structures, demolition and transfer of buildings and structures, in the amount determined by calculation;
- furniture, equipment and inventory purchased for furnishing residential and office premises for foreign personnel performing equipment installation supervision;
- materials obtained in the order of associated production.
The listed material and technical resources are at the disposal of the customer.
The refundable amounts given after the summary of the consolidated estimate are summed up from the totals of the refundable amounts shown for reference in the object and local estimate calculations (estimates).
- The total, based on the results of object and local estimate calculations and estimates, the balance (residual) cost of equipment dismantled or rearranged within the existing reconstructed or technically re-equipped enterprise. In this case, the technical and economic indicators of the project are determined taking into account the total cost of construction, which also includes the cost of the rearranged equipment.
- The amount of funds for the share participation of enterprises and organizations in the construction of public facilities or general site facilities.
- The final data on the distribution of the total estimated cost of the construction of a microdistrict or a complex of residential, public buildings by directions of capital investments in the case when this construction includes built-in, attached or detached buildings and structures related to various areas of capital investments.
The estimated cost of structures, devices and individual works common to all objects that make up the microdistrict or complex is distributed:
- for intra-apartment (yard) networks of water supply, sewerage, heat and power supply, etc. - in proportion to the needs of the facilities;
- landscaping and landscaping of the territory - in proportion to the area of the sites;
- in other cases - in proportion to the total area of buildings (structures).
It is recommended that the calculation of the distribution of funds by areas of capital investment be included in the explanatory note to the consolidated estimate of the cost of construction.
Value added tax (VAT) amounts.
The amount of funds to pay VAT is taken in the amount established by the legislation of the Russian Federation, from the final data on the consolidated estimate for construction and is shown in a separate line (in columns 4-8) under the title "Funds to cover the costs of paying VAT".
In cases where the legislation of the Russian Federation establishes VAT exemptions for certain types of construction projects, this line includes only the funds necessary to reimburse the costs of contracting construction and installation organizations for the payment of VAT by them to suppliers of material resources and other organizations for the provision of services (in including design and survey work). The amount of these funds is determined by calculation, depending on the structure of construction and installation works.
Decree of the Government of the Russian Federation of 05/31/00 No. 420, letter of the State Construction Committee of the Russian Federation of 03/10/98 No. VB-20-82 / 12 "On payment of expenses for voluntary insurance of construction risks."
Letter of the State Construction Committee of the Russian Federation dated October 27, 2003 No.NK-6848/10 "On the procedure for attributing the costs of commissioning."
Resolution of the Gosstroy of Russia of 18.08.97 No. 18-44 "The procedure for determining the cost of work on the examination of pre-design and project documentation for the construction of enterprises, buildings and structures in the territory of the Russian Federation."
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3.64. The consolidated estimate of the cost of capital repairs of buildings and structures (hereinafter referred to as SSRSkr) is a document that determines the limit of funds required for the complete completion of the overhaul of all objects provided for by the project (list of works, design assignment). During major repairs, taking into account its specific features, both the initial SSRScr and SSRScr may take place, updated according to the actual volume of work and their estimated cost by the time the repair and construction work is completed at the facility. The SSRScr approved in accordance with the established procedure serves as the basis for determining the funding limit and opening it.
3.65. SSRSkr to the design documentation for the overhaul of buildings and structures, compiled according to sample 1 of Appendix 2 MDS 81-35.2004 "Methodology for determining the cost of construction products on the territory of the Russian Federation." According to the same form, the SSRSkr is drawn up for the overhaul of buildings and structures for housing purposes, communal and socio-cultural and industrial facilities.
For overhaul, the estimated funds are recommended to be distributed according to the following chapters:
1. "Preparation of sites (territory) overhaul";
2. "Main objects";
4. "External networks and structures" (water supply, sewerage, heat supply, gas supply, power supply, etc.);
5. "Landscaping and landscaping of the territory";
6. "Temporary buildings and structures";
7. "Other works and costs";
8. "Technical supervision";
In the chapters of the SSRSkr, the totals for all object estimate calculations (estimates) without amounts to cover limited costs, as well as estimated calculations (estimates) for certain types of costs, are included in separate lines. Positions of the SSRSkr must have a reference to the number of the specified estimate documents.
The estimated cost of each object envisaged by the project is divided into columns indicating the estimated cost of "construction work", "installation work", "equipment, furniture, inventory", "other costs" and "total estimated cost". A summary estimate of the cost of capital repairs is drawn up at the current price level.
3.66. As a rule, the estimate documentation for major repairs is compiled using computer technology, in its software oriented to new construction, therefore, the output form for the Consolidated Estimated Cost Calculation is also Sample No. 1 of Appendix 2 to MDS 81-35.2004 "Methodology for Determining the Cost of Construction Products on the territory of the Russian Federation ". Due to this circumstance, when drawing up the estimate documentation for major repairs, the specified SSRS form is used, which does not change the procedure for drawing up the documentation, since the "head" of the form is the same for both new construction and major repairs.
In the SSRS, funds are allocated to the following chapters;
1. "Preparation of the construction site";
2. "Main construction objects";
3. "Objects of ancillary and service purposes";
4. "Objects of the energy sector";
5. "Objects of transport facilities and communications";
6. "External networks and structures of water supply, sewerage, heat supply and gas supply";
7. "Landscaping and gardening of the territory";
8. "Temporary buildings and structures";
9. "Other works and costs";
11. "Training of operating personnel";
The distribution of objects, works and costs within the chapters is carried out in accordance with the SSRS nomenclature established for the corresponding branch of the national economy.
3.67. A summary estimate of the cost of capital repairs is drawn up as a whole for major repairs of a building (structure), regardless of the number of general repair and construction contractors participating in it.
The estimated cost of work and costs to be carried out by each general contractor is drawn up in a separate statement drawn up in relation to the SSRS form.
3.68. An explanatory note is drawn up to the consolidated estimate of the cost of capital repairs submitted for approval as part of the project, which contains:
The level of estimated prices in which the calculation is made;
The list of catalogs of estimated standards adopted for the preparation of estimates for the repair of objects;
The name of the general contractor (if known),
Overhead and estimated profit rates;
Features of determining the estimated cost of repair and construction work for a given repair and construction site (standards for costs for temporary buildings; winter rise in prices, etc.).
Features of determining the estimated cost of equipment and its installation for a given object;
Specifics of determining funds for a given object according to chapters 8-12 (6-9) of the consolidated estimate (if there are references to the reporting data of contractors and other organizations, it is recommended to attach copies of the relevant documents);
Other information on the procedure for determining the cost characteristic of a given object (the presence of projects for the construction or reconstruction of public facilities, documents on the inclusion of funds for the construction or reconstruction of common facilities in proportion to the need for services, etc.), as well as links to the relevant decisions of government and other public authorities on issues related to pricing and benefits for this facility.
Note: as a rule, what is stated in this sub-clause is typical in the presence of a set of design documentation, completed by a specialized design organization, in accordance with the full scope of the requirements of MDS 13-1.99 and, first of all, in the presence of a complete RQR. However, the bulk of the overhaul, although numerous in terms of the number of objects, is small in terms of the cost of individual objects.
Therefore, MDS 13-1.99 provides: “if the nature of the repair work does not require the development of working drawings, only estimate documentation is drawn up based on the list of works (clause 3.4); “For technically simple objects, it is allowed to reduce the composition and volume of design materials in agreement with the customer and the decision of the design organization (clause 3.9). This is also indicated in clause 1.14 of the MDS 13-1.99 "... if the nature of the repair work does not require the production of working drawings (replacement of the roof, repair of facades, etc.), financing of capital repairs is allowed according to approved estimates or assessed work inventories."
All of the above indicates that in these cases, and when the estimate documentation is developed directly by the contracting company, there is no design solution, the ROCR issues should be reflected in an explanatory note to such an estimate, drawn up by analogy with the SSRS of overhaul.
3.69. In the summary estimate of the cost of capital repairs in columns 4-8, the following results are given: for each chapter (if there are sections in the chapter, for each section), for the sum of chapters 1-7 (1-5), 1-8 (1-6 ), 1-9 (1-7), 1-12 (1-9), as well as after the accrual of the amount of the reserve for unforeseen work and costs "Total according to the consolidated estimate".
Note: the chapter numbers given in brackets refer to the case when the SSRScr is compiled using the MDS 13-1.99 form.
3.70. After the total "Total for the consolidated estimate calculation", the summarized line from the data of local object calculations (estimates) - "Including refundable amounts" is provided for reference.
3.71. The total "Total according to the consolidated estimate" is the taxable base for calculating the value added tax (VAT).
The procedure for determining the funds included in Chapter 1 "Preparation of sites (territory) overhaul"
3.72. Chapter 1, Site Preparation, includes funds for works and costs associated with special activities on the site. These works and costs include:
Issuance of architectural planning and architectural restoration assignments and building red lines;
Issuance of a plan of combined underground networks and geo-basis;
Liberation of the territory from existing buildings subject to demolition, demolition and restoration of green spaces, cleaning and removal of garbage and other interfering objects, relocation of residents from demolished and repaired houses, transfer and reconstruction of engineering networks, communications, structures, paths and roads, etc. .NS.;
Bringing land plots (territories) provided for temporary use for the period of work to a condition suitable for use on the farm or for other purposes, in accordance with the project for the restoration of disturbed lands (territories);
Payment for land upon redemption of a land plot;
Compensation for losses caused to users of land (territory) by seizure or temporary occupation of land plots, restriction of their rights;
Other costs associated with the reimbursement of compensation relying on the current legislation. In addition, it is possible to include other costs in accordance with Appendix No. 8 to MDS 81-35.2004.
3.73. The cost of preparatory work is determined on the basis of design volumes and current rates, prices, tariffs and calculations.
The amount of funds included in Chapter 1 should also take into account the cost of work required to place temporary buildings and structures on the prepared area. Provisions for determining certain types of costs accounted for in Chapter 1 of the consolidated estimates of the cost of capital repairs are given in Appendix D to MDS 13-1.99 and in Appendix 8 to MDS 81-35.2004. The remaining costs are determined by separate calculations.
General principles of value formation by chapters 2-7 (2-5)
3.74. Chapter 2 "Main objects of repair" includes the estimated cost of repair and construction work in the object estimate calculations for buildings, structures and types of work for the main purpose.
3.75. Chapter 3 "Auxiliary and service facilities" includes the estimated cost of ancillary and service facilities: for residential and civil buildings: utility buildings, checkpoints, greenhouses in hospital and scientific towns, waste bins, etc., as well as the cost of buildings and structures for cultural and for household purposes, intended to serve the population (stand-alone clinics, canteens, shops, consumer service facilities, other facilities) located within the territory of the facility intended for major repairs and being repaired simultaneously with the main facility.
In the case when a separate project is being developed with a consolidated estimate of the cost of construction or reconstruction (repair) of objects such as a boiler room, power supply line, heating networks, landscaping, roads and others, which are usually indicated in chapters 3-7 of the consolidated estimate for the project , the estimated cost of these objects should be included in Chapter 2 in the second line, as the main objects, if these objects will directly serve the renovated building.
3.76. Chapters 4-7 (4-5) include objects, the list of which corresponds to the titles of the chapters: "External networks and structures (water supply, sewerage, heat supply, gas supply, etc.) and" Improvement and landscaping of the territory ".
An estimate is one of the most important documents that begins with the repair or reconstruction of any property. The preparation of an estimate, first of all, is necessary for the customer himself, since it displays all the necessary stages of repair and their cost.
It is almost impossible to make an accurate calculation on your own. There are a lot of parameters and criteria to be taken into account here. Because of this, it is necessary to use the services of a professional, especially when an estimate for a major overhaul is needed. These calculations are necessary when signing a contract between the customer and the construction company, since the estimate displays the lines, the work required, the amount of materials and all material costs.
Overhaul estimate
A lot of organizations that are engaged in repair work provide their own estimator who can carry out the calculation. At the same time, it should be understood that these calculations are not entirely objective, since this specialist is an interested person, respectively, the price may be overstated.
It is best to use the services of a private estimator or an organization that provides these services. In this case, all the wishes of the client will be taken into account, and the estimator can give practical advice to help save money.
The estimate for the overhaul itself is drawn up on the basis of project documentation and additional measurements. Quite often, owners who are planning renovation work wonder if it is possible to do without this document? Yes, indeed it is possible, but when performing minor cosmetic procedures that only refresh the room.
Still, budgeting provides a number of undeniable advantages. Due to this document, the customer receives accurate and detailed information about the list of all works, required materials and prices. A typical estimate for a major overhaul is like an Excel table, where the work, units of measure and cost are marked.
Features of the estimate for the overhaul of the apartment
Initially, it should be noted that major repairs include the restoration of the elements of the premises. This requires an integrated approach that includes complex manipulations. The difference between the estimate for overhaul is the analysis of not only the regulatory framework of the restoration work themselves, but also the accounting of prices, the selection of conversion factors, etc.
In reality, the drawn up project cannot provide for the entire range of necessary works, since structural defects of the premises can be identified. Most often, such problems can only appear during repairs. Therefore, often at the end of the work, an additional calculation of the estimate may be required, where additional costs will be made by the contractor.
During a major overhaul, the structural elements of walls, floors, floors and the replacement of technical equipment are often carried out. This requires accounting for recoverable materials after dismantling. In other words, the estimate prescribes the re-use of some materials.
What types of work does the estimate include?
- During major repairs, dismantling works are almost always necessary, which include the removal of old finishing materials, plumbing fixtures, old pipes, sockets, lamps, etc.
- Installation work:
- floors: laying tiles, carpet, linoleum, laminate, parquet boards or filling with self-leveling mixtures. The calculation also takes into account the installation of skirting boards;
- walls: plastering, filling with further sanding, wallpapering or painting. Laying ceramic wall tiles is also possible. At this stage, the need to install window sills is taken into account;
- ceilings: renovation consists of plastering, filling, sanding and painting;
- doors: installation of a door leaf, box of locks and stops;
- the complex of plumbing works consists of the installation of plumbing cabinets, the distribution of sewage and water supply pipes, the installation of taps and plumbing equipment;
- electrical installation: includes the installation of sockets, chandelier switches and the installation of additional electrical outlets.
This is an approximate list of works that can be included in the estimate for a major overhaul. Depending on the specific case, it may differ in the number of manipulations.
Only after detailed planning and calculation of the estimate can you begin to carry out the overhaul. Most of all costs are associated with the purchase of building materials. At the same time, it should be understood that excessive savings will lead to an unsatisfactory result. Accordingly, the selection of materials should be based on the most optimal price / quality ratio. You can save on some finishing mixes or flooring, but in no case on wiring or plumbing elements.
As a result, we can conclude that the estimate for overhaul will allow not only to control all processes, but also bring good savings for the owner of the apartment. To do this, it is enough to use the services of a professional estimator, who will take into account all the wishes and the general budget of the owner.
Documents that determine the estimated limit of funds - the cost of a full list of works (costs) required to complete all construction projects provided for by the project - are called consolidated estimates. At the same time, the compiled calculation contains the estimated cost of not only construction and installation work, but also the costs of purchasing tools, inventory, equipment, as well as other related costs, including field supervision, survey work, maintenance of the customer's service, etc. abbreviated - SSR) is easiest with the help of special estimate programs, but often MS Excel is used for this. In any case, the sample presented in the guidelines of the State Construction Committee of the Russian Federation is taken as a basis.
General provisions determining the content of the consolidated estimate
The main legal document governing the procedure for drawing up documentation is the Gosstroy Methodology (MDS 81-35.2004), approved and put into effect by Decree No. 15/1 of the Gosstroy of the Russian Federation in 2004 in the current edition, which the estimators are guided by (at the moment, this is - edition 2014).
General provisions of the Methodology state that the summary cost of construction of objects (or their queues) includes documents that determine the estimated limit of those funds that are needed for the complete completion of all objects under the project.
The same approved documents become the basis for starting the financing of the construction process and determining the capital investment limit. In a consolidated form, recommendations for drawing up consolidated estimates can be represented by the following list:
- It is recommended to draw up a summary estimate calculation and approve separately for production and non-production construction work.
- Such a calculation takes place at the current price level. The final decision on determining the price level, which is made when compiling the SSR, remains with the customer and is recorded in the design assignment. At the same time, in general, to formalize the cost at the current price level, it is proposed, as an option, to use the base level of 2001, indexed according to the current tables of indices (within the framework of the existing recalculation methods).
- A summary estimate calculation should be formed for construction as a whole (regardless of the number of general contractors performing construction and installation functions in the project).
- The estimated cost of work (costs) that are performed by each general contractor is entered in a separate statement. Such registration is carried out in relation to the SSR form.
Compilation of the SSR by chapters
According to the recommendations of the Methodology, the consolidated estimate includes chapters according to which funds for construction (or overhaul) are allocated, based on calculations of its cost. In total, there are 12 such chapters - for industrial and civil construction and 9 - for overhaul objects of communal and socio-cultural buildings, as well as residential buildings. If any chapter provides for the inclusion of an object, work (costs), but in fact they are absent, then such a chapter should be skipped without changing the number of subsequent chapters.
The next, 10th chapter, in the list of the "construction section" is the estimate of the maintenance of the customer's services (technical supervision), the 11th chapter is the preparation of the operation of personnel. The penultimate chapter in the composition of the SSR for overhaul objects concerns the calculation of estimates for technical supervision services. The concluding chapter is the same for both lists. Its content is field supervision and design and survey work.
Within the listed chapters, the distribution by work (costs) and objects occurs in accordance with the established industry nomenclature. If there are several types of completed production facilities with several objects for each of them, within the chapter it is allowed to rearrange works (costs) and objects into sections with a name similar to the name of production. For certain types of construction and industrial sectors, the names and nomenclature of the heads of the SSR may change.
As part of the project, the documented SSR is submitted for approval along with an explanatory note. The content of the note provides information:
- about the location of the construction,
- the name of the contractor (if known),
- a list of standards adopted for the compilation of estimates,
- norms of estimated profit and overhead costs by type of construction (or for a specific contractor),
- the specifics of determining the estimated cost of work for a construction site, equipment (including its installation),
- the peculiarities of the distribution of funds for construction according to chapters 8-12 of the SSR and according to the directions of capital investments for construction of a housing and civil nature.
In addition, the note lists any other information related to determining the cost of specific costs for a given construction site, links to decisions of government agencies related to pricing and benefits for a particular construction.
Form of the consolidated estimate calculation: sample and example
To form a consolidated estimate, it is recommended to use sample No. 1, given in the second appendix of the Methodology, which was compiled by the State Construction Committee of the Russian Federation. In separate lines it includes totals for all object estimates without showing the amounts spent to cover limited costs, and totals for calculations for certain types of costs.
The document provides a link to the numbers of these derived estimate documents. The cost of each object envisaged by the project is distributed according to the corresponding columns of the form. In columns 4-7, it is written how much the estimated cost is for construction (repair and construction) work (column 4), installation work (column 5), equipment costs (column 6), and other costs (column 7). The 8th column is the total estimated cost. The summary estimate calculation, an example of which is presented, is compiled in MS Excel according to the specified sample.