November 2023

Lecture 11
Civil Engineering Practice
Bills of Quantities I

1.0 Introduction
A bill of quantities is a document which lists all the items necessary for the complete construction of works.
Each item includes a description and a quantity. When a contractor is asked to prepare a tender he is
supplied with all the contract documents.
Bill of Quantities should make it easier for a contractor to price a particular project since all the materials and
work to be carried out is listed. Each contractor should be working from the same information therefore a
fairer system is employed when pricing competitively. Less mistakes should be made compared to an
estimator taking quantities off drawings since is this procedure the estimator is effectively making up his own
bill of quantities.

2.0 Purposes of Bill of Quantities

The purposes of Bill of Quantities are:
▪ It enables all contractors tendering for a job to price on exactly the same information with a
minimum of effort.
▪ It provides a basis for the valuation of variations which often occur during the progress of the
work
▪ It gives an itemized list of component parts of the building, with a full description and the
quantity of each part of the building, with a full description and the quantity of each part, and
this may assist the successful contractor in ordering materials and assessing his labour
requirements for the job.
▪ Facilitate the comparison of rates and prices between bidders.
▪ Provide rates and prices which can be used in the variation of additional works instructed by the
Clients.
▪ After being priced it provides a good basis for cost planning and cost analysis work.

3.0 Preparation of BOQ Process

The method of preparation of a bill of quantities can conveniently be broken down into two main purposes:
a Taking off
Taking off involves the measurement of the dimensions and the compilation of the descriptions
from the drawings and specification. The measurements are entered in a recognized form on
specially ruled paper, called dimensions paper.
It also involves the calculation of the quantity in each item of work.
The taking off sheet is ruled in four columns i.e., column A, column B, Column C and Column D,
appear twice on each sheet
b Abstracting
Working up which comprises squaring the dimensions, transferring the resultant lengths, areas
and volumes to the abstract sheet, where they are arranged in a convenient order for billing and
reduced to the recognized units of measurement, and finally the billing and reduced to the
recognized units of measurement, and finally the billing operation, where the various items of
work making up the complete job are listed in full, with the quantities involved in a suitable
order under trade or sectional headings.

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c Working Out
The preparation of the bill involves the calculation of volumes, areas etc., (squaring the
dimensions). Traditionally this was followed by abstracting to collect similar items together on
another sheet called the Abstract Sheet. From this abstract the bill was written. This process is
commonly known as working-up.
d Writing Out
There are certain principles, which should always be followed when writing a bill of quantities. It
should be concise, accurate and well written
i. Descriptions
Each item should be described in enough detail to enable anyone reading the bill of
quantities to be able to locate the item in the works
ii. Accuracy
It is usually necessary to re-measure civil engineering works when they are completed to
determine the exact value of the work, and therefore it is not necessary to calculate the
quantities too accurately when preparing the bill.
iii. Numbering
All items should be measured consecutively page by page

4.0 General Principles of Taking Off

4.1 General Rules
Bills of quantities shall fully describe and accurately represent the works to be executed. Works which cannot
be measured accurately shall be described as provisional or given in the bill of approximate quantities.
All quantities must be comprehensive and accurate.
In SMM, it is emphasized that measurement are to be taken to the nearest 10mm (5 mm on both sides).
Lengths are entered in the dimension column in meters to two decimal places of decimal.
Billed items are generally deemed to include i.e. without the need for specific mention, labour, materials,
including, storing and all handling, fixing, use of plant, waste of materials, square cutting, establishment
charges and profit.
4.2 Dimensional Paper
The normal ruling of dimensional paper on which the dimensions scaled or taken direct from drawings are
entered, is now indicated. This ruling conforms to the requirements of B.S. 3327:1961 – stationary for
quantity surveying.

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A typical dimension paper is given below:

1 2 3 4 1 2 3 4

Each dimension sheet is split into two identically ruled parts, each consisting of four columns. The purpose of
each column is as follows:
Column 1
Is termed the timesing column in which multiplying figures are entered when there is more than one
of the particular items being measured.
The timesing column is used when there are several similar items having the same measurements,
and to indicate that the measurement is to be multiplied it will be 'timesed' as shown in the example
below.
Column 2
Is termed the dimension column in which the actual dimensions as scaled or taken direct from the
drawings are entered. There may be one, two or three lines of dimensions in an item depending on
whether it is lineal square or cubic.
The dimensions of the item are entered one below the other in this column. Dimensions should
always be entered in the following order, length, breadth, depth and thickness
Column 3
Referred to as the squaring column in which the length, area or volume obtained by multiplying
together the figures in column 1 and 2 is recorded, ready for transfer to the abstract or bill.
Column 4
Referred to as description column in which the written description of each item is entree. The right
hand side of this wider column is frequently used to accommodate preliminary calculations

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4.3 Entering dimensions

a Spacing of items
It is essential that ample space is left between all items on the dimension sheets so that it is
possible to follow the dimensions easily and to enable any items, which may have been omitted
when the dimensions were first taken off, to be subsequently inserted without cramping the
dimensions unduly.
b Waste
The use of the right-hand side of the description column for preliminary calculations, build-up of
lengths, explanatory notes, location of measured work, etc., should not be overlooked.
c Order of dimensions
A constant order of entering dimensions should be maintained throughout in accordance with
SMM, i.e.
i. Length
ii. Breadth or width and
iii. Depth or height
In this way, there can be no doubt as to the shape of the item being measures. When measuring
a cubic item of concrete – 10 m long, 5 m wide and 0.50 m deep, the entry in the dimension
column would be:

1 2 3 4 1 2 3 4
10.00 Conc. Class A in beds.
5.00
0.50

Dimensions are recorded in m to two decimal places.

d Timesing
If there were three such items, then this dimension would be multiplied by three in the timesing
column, as follows:
1 2 3 4 1 2 3 4
3/ 10.00 Conc. Class A in beds.
5.00
0.50

If it was subsequently found that the fourth bed of concrete of the same dimensions was provided,
then further one could be added in the timesing column by the process known as ‘dotting on’ as
indicated below:

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1 2 3 4 1 2 3 4
3/ 10.00 Conc. Class A in beds.
1 5.00
0.50

e Abbreviations
Many of the words entered in the abbreviation column are abbreviated in order to save space
and time.
The following abbreviations are often used on the dimension sheets:
▪ B'wrk - brickwork
▪ C.I. cast iron
▪ Ddt - deduct
▪ D.P.C - damp proof course
▪ E.O. - extra over
▪ Ex. excavation
▪ M.S - mild steel
▪ n.e. - not exceeding
▪ P.C prime cost
▪ R.C. - reinforced concrete
▪ S.G.S.W. salt glazed stone ware
▪ W.I. - wrought iron
f Grouping of Dimensions
Where more than one set of dimensions relate to the same description, the dimensions should
be suitably bracketed in order that this shall be made clear
g Order of Taking Off
Items should be entered in a logical order. It is suggested that the following order be used

• Excavation - cubic, linear then square meter

• Mass concrete and reinforced concrete - cubic, then square meters.
• Reinforcement - largest diameter first
• Brickwork - cubic then square items
• Steelwork - nearest item first.

4.4 Measurement of Irregular Figures

It is often necessary to measure the area of triangles and circles, the circumferences of circles and the
volumes of cylinders, etc. and the usual method of entering the dimensions is illustrated below:

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1 2 3 4
½/ Conc. Class A in beds. Area of triangle with a base of 4 m and a height of 3 m
4.00 (area=basex1/2 height)
3.00

22/
7 Area of circle with 2 m radius. (area = 𝜋𝑟 2 )
2.00
2.00

½/ Circumference of semi circle with 2 m radius

2/
(circumference of whole circle = 2 𝜋𝑟)
22/7 2.00

5.0 Example Taking Off

6.0 OTHER TERMS OF BOQ

6.1 Provisional Sum

Defined as a sum provided for work or for costs which cannot be entirely foreseen, defined or detailed at the
time the tendering documents are issued.
The term is restricted to cases where work is uncertain in character and the most common example is that of
the general contingency sum, as illustrated below:

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Description $
Allow the General Provision Sum of $1,500 to cover the cost of any unforeseen 1,500
works. This sum to be expected at the direction of the Architect.

Provisional sums are included in bills of quantities for items of work which cannot be fully described or
measured in accordance with the rules of the method of measurement at the time of tender.
The following information must be provided with the provisional sum.
▪ The nature of the work
▪ How and where it is to be fixed
▪ Quantities showing the scope and extent of the work
▪ Limitations on method. Sequence and timing.

6.2 Prime Cost Sums

The definition of prime cost sums or PC sums is an allowance usually calculated by the price consultant for
the supply of work or materials to be provided by a contractor or supplier that will be nominated by the
client. The allowance is independent of any mark up or labours by the main contractor. This term should not
be confused by provisional sums which are allowances for specific works not defined enough in detail or
scope.
The reasons for dealing with parts of the work by the use of PC sums are:
a. In the case of nominated sub-contractor’s work, to give the architect control over the choice of
firm to carry out the work, particularly where it is of a specialist nature or outside the scope of
work normally carried out by general contractors;
b. In the case of nominated suppliers’ materials or goods, to enable the architect to select articles
or materials manufactured by particular firms.
A typical example of Prime Cost
Description $
Provide the PC sum of $215 for the supply of sanitary appliances 215

Add Contractor’s profit

Allow Attendance .............(%)

6.3 Preambles in Bill of Quantities

Preambles are introductory clauses entered at the head of each section or trade in a bill of quantities,
relating to matters which affect each section or trade in a bill of quantities, relating to matters which affect
the contractor pricing the bill and which ought to be drawn to his notice.
The main purpose of the preamble is to help the contractor tender for the jobs by making the task of pricing
the bill of quantities as straight forward as possible.
Details of materials are often covered by preamble clauses where specification items are being prepared.

6.4 Extra Over

When measuring certain types of work, they are described as extra over another item of work, which has
been previously measured. The price for extra or additional cost involved in the second item as compared
with the first. A common example is the measurement of brick facework as extra over common brickwork. In
this case the estimator will price the additional cost of facing bricks over common bricks and the additional
cost in handling them and in pointing the faced brickwork.

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