DIN 276 - 2018 - Kosten Im Bauwesen en

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GERMAN STANDARD December 2018
DIN 276
ICS 91.010.20 Replacement for

DIN 277-3:2005-04,
DIN 276-1:2008-12 and
DIN 276-4:2009-08
Construction costs
Building costs
Coûts de bâtiment et de travaux publics (btp)
Printed copies are uncontrolled
Total length 56 pages
DIN Standards Committee for Construction (NABau)
DIN German Institute for Standardisation e. V. - No part of this publication may be reproduced in any
form or by any means without permission from DIN Deutsches Institut für Normung e. V.,
Berlin.
www.din.de %zC
Exclusive sale of the standards by Beuth Verlag GmbH, 10772 Berlin
www.beuth.de 2873248
Darmstadt University of
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Contents
Page
Foreword ....................................................................................................................................................................3
1 Scope of application...................................................................................................................................4
2 Normative references ..................................................................................................................................4
3 Terms..............................................................................................................................................................4
4 Principles of cost planning...........................................................................................................................6
4.1 General information..................................................................................................................................6
4.2 Cost calculation...........................................................................................................................................6
4.3 Stages of cost determination........................................................................................................................8
4.4 Cost control ...............................................................................................................................................11
4.5 Cost control ...............................................................................................................................................12
4.6 Cost target..................................................................................................................................................12
5 Cost breakdown .......................................................................................................................................12
5.1 Structure of the cost breakdown...............................................................................................................12
5.2 Application of the cost breakdown ..........................................................................................................13
5.3 Execution-orientated breakdown of costs ..............................................................................................13
5.4 Presentation of the cost breakdown.........................................................................................................14

6 Quantities and reference units..................................................................................................................35
6.1 General information ...............................................................................................................................35
6.2 Quantities and reference units for cost groups......................................................................................35
6.3 Quantities and reference units for cost group 300................................................................................36
6.4 Quantities and reference units for cost group 400................................................................................40
References ................................................................................................................................................................56
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Foreword
This standard was developed by the working committee NA 005-01-05 AA "Costs in construction" in the DIN
standards committee NABau.
Attention is drawn to the possibility that some elements of this document may infringe patent rights. DIN is not
responsible for identifying any or all such patent rights.
Changes
The following changes have been made to DIN 276-1:2008-12, DIN 276-4:2009-08 and DIN 277-3:2005-04:
a) DIN 276-1 and DIN 276-4 have been combined into one standard and the title of the standard has
been adapted accordingly.
b) The regulatory content of DIN 277-3:2005-04 was adopted in DIN 276.
c) The structure of the standard has been revised.
d) The scope of the standard has been r e f o r m u l a t e d in line with the amended content.
e) The sections "2 Normative references" and "References" have been added.
f) The terms have been revised and supplemented.
g) The principles of cost planning have been amended and supplemented with the aim of ensuring
reliable and standardised application.
h) The stages of cost determination have been expanded and editorially revised with a view to continuous
cost planning; the requirements for the level of detail of cost determinations have also been
increased.
i) The description of the cost breakdown has been amended and supplemented.
j) The cost breakdown has been revised overall; the notes have been supplemented and clarified with the
aim of ensuring safe and uniform application.
k) Tables 2 to 4 have been newly included by adopting the regulatory content from DIN 277-3.
l) In the first level, the cost breakdown was expanded to eight cost groups.
m) Cost groups 300 and 400 have been revised to provide a standardised cost breakdown for buildings,
civil engineering works and infrastructure facilities.
n) Cost group 500 has been reorganised so that it now covers outdoor facilities of buildings as well as
open spaces that are independent of buildings.
Previous issues
DIN 276: 1934-08, 1943-08, 1954x-03, 1993-06

DIN 276-1: 1971-09, 1981-04, 2006-11, 2008-12
DIN 276-1 Corrigendum 1:2007-02
DIN 276-2: 1971-09, 1981-04
DIN 276-3: 1971-09, 1981-04
DIN 276-3 Selection 1: 1981-04
DIN 277-3: 1998-07, 2005-02, 2005-04
DIN 276-4: 2009-08
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1 Area of application
This standard applies to cost planning in the construction industry, in particular to the determination and
classification of costs. It covers the costs of buildings, civil engineering structures, infrastructure
facilities and open spaces as well as the associated project-related costs.
This standard relates to the costs for the new construction, conversion and modernisation of buildings
and facilities. DIN 18960 applies to utilisation costs in building construction.
This standard defines terms and principles of cost planning in construction as well as distinguishing features of
costs and reference units for cost groups. The standard thus creates the prerequisites for a standardised
approach to cost planning and for the comparability of the results of cost calculations.
The costs determined in accordance with this standard can be used for other purposes (e.g. remuneration of
architectural and engineering services, tax incentives, financing, budget estimates, marketing) as a basis for
the necessary calculations. However, the standard does not assess the costs within the meaning of the relevant
regulations.
2 Normative references
The following documents are referred to in the text in such a way that some parts of them or their entire
content constitute requirements of this document. In the case of dated references, only the edition referred to
applies. For undated references, the latest edition of the referenced document (including all amendments)
applies.
DIN 277-1, Floor areas and volumes in buildings - Part 1: Building construction
DIN 18960, Utilisation costs in building construction
3 Terms
The following terms apply to the application of this document.
DIN and DKE provide terminological databases for use in standardisation at the following addresses:
— DIN-TERMinology portal: at https: //www.din.de/go/din-term
— DKE-IEV: at http://www.dke.de/DKE-IEV
3.1
Construction costs
Expenses, in particular for goods, services, taxes and duties associated with the preparation, planning and
execution of construction projects
Note 1 on the term: Costs in construction are referred to as costs in this document.
3.2
Cost planning
All measures relating to cost calculation, cost control and cost management
3.3
Cost calculation
Determination of the costs incurred or to be incurred
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A distinction is made between the following stages of cost determination according to the planning progress:
3.3.1
Cost framework
Determination of costs on the basis of requirements planning
3.3.2
Cost estimate
Determination of costs on the basis of preliminary planning
3.3.3
Cost calculation
Determination of costs on the basis of the design planning
3.3.4
Cost estimate
Determination of the costs on the basis of the implementation planning and the preparation of the contract award
3.3.5
Cost estimate
Determination of costs on the basis of awarding and execution
3.3.6
Determination of costs
Determination of the costs incurred
3.4
Cost control
Comparison of current cost calculations with previous cost calculations and cost specifications
3.5
Cost control
Taking measures to meet cost targets
3.6
Cost specification
Setting costs as an upper limit or target figure for the construction project
3.7
Cost certainty
The aim and task of a construction project is to meet cost targets through suitable cost planning measures
3.8
Cost transparency
The aim and task of a construction project is to make the costs and their development recognisable and
comprehensible by means of a suitable presentation
3.9
Cost breakdown
Organisational structure according to which the total costs of a construction project are divided into cost groups
3.10
Cost group
Summary of individual costs that belong together according to the planning criteria
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3.11
Total costs
Costs resulting from the sum of cost groups 100 to 800
3.12
Building costs
Costs resulting from the sum of cost groups 300 and 400
3.13
Cost parameter
Value that represents the ratio of costs to a reference unit
3.14
Reference unit
Unit to which the costs in a cost characteristic value relate
3.15
Cost influence
Circumstance that affects the amount of costs
3.16
Cost determination procedure
Procedure for determining costs, which is determined by the type of cost breakdown, the selected level of detail
and the applied cost parameters
4 Principles of cost planning

4.1 General information
The aim and task of cost planning is to create economic efficiency, cost certainty and cost transparency in a
construction project.
Cost planning must be carried out either on the basis of planning specifications (quantities and qualities) or on the
basis of cost specifications continuously and systematically throughout all phases of a construction project.
In cost planning, the following objectives and procedures can alternatively be pursued in accordance with
the principle of economic efficiency:
— Fixed costs should be adhered to through cost specifications. The highest possible quantitative and
qualitative planning content should be achieved ("maximum principle").
— Planning specifications should e n s u r e compliance with defined quantities and qualities. The lowest
possible costs should be achieved ("minimum principle").
4.2 Cost calculation
4.2.1 Purpose
Cost calculations serve as the basis for financing considerations and cost specifications, for cost control
and cost management measures, for planning, awarding and execution decisions, and as proof of the
costs incurred.
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4.2.2 Presentation and depth of structure
Cost calculations are to be organised according to the cost classification system in Section 5 and Table 1.
The level of detail of a cost calculation is based on the requirements in 4.3. If the circumstances of a
construction project permit or require it, this may be deviated from in justified cases.
4.2.3 Completeness
The total costs must be recorded and documented in full. If parts of the total costs cannot be recorded or
documented, this must be indicated and labelled at the relevant point.
4.2.4 Cost status
Cost calculations must be based on the cost status at the time of the calculation. This cost status must be
documented by specifying the date.
4.2.5 Principles of cost calculation
The documents and information on which the cost calculation is based must be specified.
4.2.6 Explanations on the construction project
Explanations of the construction project must be organised in the cost breakdown system.
4.2.7 Cost calculation method and cost parameters

The cost calculation methods used in the cost calculation and the sources of the cost parameters used
must be stated.
4.2.8 Different buildings or facilities, several buildings or sections
If a construction project consists of different buildings or facilities (e.g. buildings, engineering structures,
infrastructure facilities, open spaces), separate cost calculations must be prepared for each. The same
applies to construction projects with several buildings or sections that are separated e.g. functionally,
temporally, spatially or economically.
4.2.9 Construction projects in existing buildings
In the case of cost calculations for existing building projects, the level of detail of the calculations and the
cost calculation methods and cost parameters used depend on the special circumstances of existing
building projects and the project-specific requirements.
4.2.10 Existing substance
If the value of the existing substance (e.g. land, building structures, technical installations) is to be
determined for the construction project, this must be shown separately for the relevant cost groups. The
type of determination and the allocation of the value to the cost groups or the total costs are based on the
project-specific specifications.
4.2.11 Contributed goods and services
The values of goods and services provided free of charge (e.g. materials, own work) must be allocated to the
relevant cost groups but recognised separately. The current market values of these goods and services must be
determined and used for this purpose.
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4.2.12 Special costs
Costs caused by exceptional site conditions (e.g. terrain, building ground, environment), by special
circumstances of the construction project or by requirements outside the intended purpose of the building
are to be allocated to the relevant cost groups but shown separately.
4.2.13 Forecasted costs
Costs that are forecast at the time of cost determination must be shown separately at the relevant points in the
cost breakdown. The assumptions on which the forecast is based must be stated. The method of
calculation and the allocation of the forecast costs to the cost groups or the total costs are based on the
project-specific specifications.
4.2.14 Risk-related costs
Costs that are threatened by risks due to uncertainties and imponderables must be recognised separately at
the relevant points in the cost breakdown. The method of calculation and the allocation of risk-related
costs to the cost groups or total costs are based on the specifications of project-related risk management.
4.2.15 Value added tax
VAT can be recognised as follows, depending on the respective requirements:
— VAT is included in the cost information ("gross figure").

— VAT is not included in the cost figures ("net figure").
— VAT is only shown for individual cost details (e.g. for higher-level cost groups).
The form in which VAT has been taken into account must always be stated in cost calculations and in
cost parameters.
4.3 Stages of cost determination
4.3.1 General information
In 4.3.2 to 4.3.7, the stages of cost determination are defined according to their purpose, the required basis and the
level of detail.
The cost determinations in 4.3.2 to 4.3.4 and 4.3.7 (cost framework, cost estimate, cost calculation and cost
determination) are cost determinations that are carried out once and at a specific point in time during the
course of the project in relation to the respective planning step.
The cost calculation in 4.3.5 (cost estimate) is a cost calculation that can be carried out once, at a specific
point in time or repeatedly during the course of the project and in several steps.
The cost calculation in 4.3.6 (cost estimate) is a cost calculation that is repeated in the course of the
project and carried out in several steps.
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4.3.2 Cost framework
The cost framework is used to decide on requirements planning, fundamental economic and financing
considerations and the definition of a cost target.
The cost framework is based in particular o n the following information:
— information on the location, if applicable;
— Quantitative and qualitative requirements specifications (e.g. room programme with usable units,
functional elements and their areas, structural requirements, functional requirements, equipment
standards), based on requirements planning, e.g. in accordance with DIN 18205;
— If necessary, also calculation of the quantities of reference units of the cost groups according to this
standard and according to the DIN 277 series of standards;
— Explanatory information on the organisation and scheduling of the construction project.
In the cost framework, the total costs must be determined according to cost groups in the first level of the
cost breakdown.
4.3.3 Cost estimate
The cost estimate is used to decide on the preliminary planning.
The cost estimate is based in particular on the following information:

— Details of the building plot;
— Information on development;
— Results of the preliminary planning, in particular planning documents and drawings;
— Calculation of the quantities of reference units of the cost groups, according to this standard and the
DIN 277 series of standards;
— Explanatory information on the planning context, processes and conditions as well as on the
organisational and scheduling handling of the construction project;
— Compilation of the costs already incurred at the time of the cost estimate (e.g. for the property,
development, ancillary construction costs, etc.).
In the cost estimate, the total costs must be determined according to cost groups in the second level of the
cost breakdown.
4.3.4 Cost calculation
The cost calculation is used to decide on the design planning.
The cost calculation is based in particular o n the following information:
— Planning documents, e.g. finalised design drawings (scale according to the type and size of the
building project), if necessary also detailed plans of recurring room groups;
— Calculations of the quantities of reference units of the cost groups, according to this standard and
according to the DIN 277 series of standards;
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— Explanations, e.g. description of details in the cost classification system that cannot be seen from the
drawings and calculation documents but are important for the calculation and assessment of costs;
— Explanations on the organisation and scheduling of the construction project;
— Compilation of the costs already incurred at the time of the cost calculation (e.g. for the property,
development, ancillary construction costs, etc.).
In the cost calculation, the total costs must be determined according to cost groups in the third level of
the cost breakdown.
4.3.5 Cost estimate
The cost estimate is used to decide on the implementation planning and to prepare the awarding of the
contract.
The cost estimate can be prepared once or in several stages, depending on the project schedule selected
for the construction project.
— Planning documents, e.g. execution, detail and construction drawings;
— Service descriptions of the service areas;
— Calculations, e.g. for stability, thermal insulation, technical installations;

— Calculations of quantities of reference units of cost groups according to this standard and the DIN
277 series of standards;
— Determination of quantities of partial services;
— Explanations on the organisation and scheduling of the construction project;
— Compilations of the costs of offers and orders already received and the costs already incurred.
In the cost estimate, the total costs must be determined according to cost groups in the third level of the
cost breakdown and further subdivided according to technical characteristics or manufacturing aspects.
Irrespective of the type of determination or the cost determination procedure selected, the costs determined must
also be organised according to the award units intended for the construction project so that the offers,
orders and invoices (including supplements) can be compiled, checked and compared in an up-to-date
manner.
4.3.6 Cost estimate
The cost estimate is used for decisions on the award of contracts and execution.
The cost estimate is prepared in several steps in accordance with the project sequence selected for the
construction project by compiling the costs on the basis of the current cost status (offer, order or invoice).
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— Planning documents, e.g. execution and detail drawings, construction and assembly drawings,
measurement and billing drawings;
— Offers from the executing companies with service descriptions;
— Orders to executing companies including the contract documents;
— technical calculations;
— Determination of quantities of partial services;
— Invoices of the executing companies and results of the audit;
— Information on the execution and organisational and scheduling of the construction project;
— Compilation of the costs already incurred in some areas.
In the cost estimate, the costs must be compiled and organised according to the cost units defined for the
construction project in the cost estimate.
4.3.7 Determination of costs
The cost assessment serves as proof of the costs incurred and, if necessary, comparisons and documentation.
The following information in particular is used as a basis for the cost assessment:
— audited accounting documents, e.g. final invoices;
— Proof of goods and services provided free of charge;
— Planning documents, e.g. accounting drawings;
— Explanations.
In the cost determination, the total costs must be broken down according to cost groups up to the third
level of the cost breakdown or according to the structure of the cost estimate defined for the construction
project.
4.4 Cost control

4.4.1 Purpose
Cost control serves to monitor cost development and as a basis for cost management.
4.4.2 Principle
During cost control, current cost determinations must be continuously compared with previous cost
determinations and cost estimates. This also applies to cost developments between the individual stages of
cost determination.
When awarding and executing contracts, offers, orders and invoices (including supplements) must be
continuously compared with previous results based on the current status of the cost estimate.
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4.4.3 Documentation
Deviations in the individual cost groups from the cost calculations must be presented, explained and
documented according to type and scope.
4.5 Cost control

4.5.1 Purpose
Cost control is used to influence cost development in a targeted manner and to ensure compliance with cost
targets.
4.5.2 Principle
In cost control, the deviations identified during cost control must be assessed in terms of their impact on
overall costs and compliance with cost targets as well as on planning content.
Based on this assessment, a decision must be made as to whether the planning or execution can be continued
unchanged or whether proposals for suitable cost control measures should be developed to counteract the
identified cost development, e.g. through changes to the programme, planning or execution.
4.5.3 Documentation
The assessments, the decisions and the cost control measures proposed and to be implemented must be
documented.
4.6 Cost specification

4.6.1 Purpose
Cost specifications serve to limit costs, increase cost certainty, minimise investment risks and promote
alternative considerations at an early stage of planning.
4.6.2 Determination of the cost target
A cost target can be defined on the basis of budget specifications or cost calculations.
Before setting a cost target, its feasibility must be checked with regard to the other planning objectives.
When defining a cost target, it must be determined to which costs (total costs or one or more cost groups)
it refers and whether it applies as an upper limit or as a target figure for planning.
In conjunction with an upper limit, a lower limit can also be defined if necessary. In conjunction with a target
value, a range with an upper and lower limit can also be defined if necessary.
This procedure is also to be applied if the cost specification is updated, in particular due to changes in
planning.
5 Cost breakdown
5.1 Structure of the cost breakdown
The cost breakdown is shown in Table 1. It provides for three levels, which are characterised by three-digit
ordinal numbers.
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In the first level of the cost breakdown, the total costs are divided into the following eight cost groups:
— 100 property;
— 200 Preparatory measures;
— 300 Building - Building constructions;
— 400 Building - Technical installations;
— 500 Outdoor facilities and open spaces;
— 600 Furnishings and works of art;
— 700 Ancillary building costs;
— 800 Financing.
These first-level cost groups are further subdivided into second- and third-level cost groups.
5.2 Application of the cost breakdown
Cost groups 300 and 400 can be summarised as building costs (see 3.12).
The level of detail to be applied in cost calculations or the level of cost breakdown to be selected depends
on the requirements specified for the respective level of cost calculation in accordance with 4.3 or on the
project-specific circumstances in accordance with 4.2.2.
The costs should be allocated as separately and clearly as possible to the individual cost groups. If there are
several possible allocations and a breakdown is not possible, the costs must be allocated according to the
predominant cause (e.g. for cost groups 390, 490, 590).
In addition to the cost breakdown of this standard, the costs can be subdivided in more detail at further levels,
e.g. according to the technical characteristics (e.g. for differentiated cost planning), according to production-
related aspects (e.g. with regard to awarding and execution) or according to location in the building or on the
property (e.g. for the purposes of scheduling or financing planning).
For construction projects in existing buildings, the costs can be differentiated according to project-specific
requirements (e.g. demolition, disposal, repair and new construction measures).
5.3 Execution-orientated breakdown of costs
In suitable cases and for the appropriate cost groups (e.g. KG 300 Building - building constructions), the
costs can be classified primarily according to execution. The cost groups of the first level of the cost
breakdown can already be subdivided according to execution- or trade-orientated structures. This
subdivision corresponds to the second level of the cost breakdown. For this purpose, the subdivisions can
be used, for example, in service areas according to the standard service book (STLB-Bau) or in trades (ATV)
according to VOB Part C.
In the case of such an execution-oriented breakdown of costs, a further subdivision, e.g. into sub-areas or
partial services, is required so that the services can be described and recorded in terms of content, properties and
quantity. This subdivision corresponds to the third level of the cost structure.
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5.4 Presentation of the cost breakdown
The cost breakdown is shown in Table 1. The goods, services, taxes and duties listed in the "Notes" column of
this table are examples of the respective cost group. The list is not exhaustive.
Table 1 - Cost breakdown
Cost groups (KG) Remarks

100 Property Cost of the area of one or more plots of land designated for the
construction project in the land register and property register
This includes the ancillary costs associated with the acquisition and
ownership of the property as well as the costs for the cancellation of
rights and encumbrances.
110 Property value The purchase price or the market value (market value) of the
property and, if applicable, rights equivalent to real property (e.g. in
the case of heritable building rights) are to be recognised as costs.
120 Incidental property costs Costs incurred in connection with the acquisition and ownership of
the property
121 Surveying fees Fees for boundary surveying (e.g. demarcation, boundary fixing,
division surveying) and for surveying for transfer to the property
register, including administrative fees
The costs of the engineering survey (e.g. site plan, building survey)
belong to KG 745.
122 Court fees Fees for entries and cancellations in the land register in connection
with the acquisition of the property
123 Notary fees Fees for the preparation, processing and execution of the notarised
purchase agreement
124 Real estate transfer tax Tax on the acquisition of undeveloped and developed properties
and rights equivalent to real property
125 Investigations Investigations into contaminated sites and their removal, subsoil
investigations and investigations into the suitability for building,
insofar as they serve to assess the value of the property
126 Valuations Valuations of undeveloped and developed properties and rights
equivalent to real property
127 Authorisation fees Fees for official authorisations (e.g. for property divisions and entries
in the register of building encumbrances)
128 Land readjustment Costs in connection with the reorganisation and reallocation of
properties and parcels of land as well as boundary regulation (e.g.
compensation payments, reallocation contributions)
129 Miscellaneous for KG 120 Other ancillary property costs (e.g. estate agent commissions,
procurement of maps and plans)
130 Third party rights Costs for the cancellation of third-party rights in order to be able to
dispose of the property as freely as possible
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Cost groups (KG) Notes

131 Severance payments Settlements and compensation for existing rights of use (e.g. rental
and lease agreements)
132 Redemption of rights in rem Replacement of encumbrances and restrictions (e.g. rights of way,
liens, building encumbrances)
139 Miscellaneous for KG 130 Other costs and fees (e.g. for eviction proceedings)
200 Preparatory Preparatory measures to be able to carry out the construction work on
measures the property
210 Prepare Preparation of the property
211 Security measures Protection of existing building structures and technical installations as
well as securing vegetation and vegetation layers
212 Demolition measures Demolition, removal and disposal of existing building structures,
technical installations, outdoor facilities and open spaces to prepare
the site
213 Removal of contaminated Removal of hazardous substances, remediation of polluted and
sites contaminated soils
214 Levelling the ground surface Clearing of vegetation, levelling, soil movement including topsoil
stabilisation, unless included in KG 500
215 Explosive ordnance Measures for locating and clearing explosive ordnance
clearance
216 Cultural-historical finds Securing cultural and historical artefacts
219 Miscellaneous for KG 210 Evacuation costs in the course of explosive ordnance clearance
220 Public development Pro rata costs due to statutory regulations (development
charges/resident contributions) and costs due to public law
contracts for
— the procurement or acquisition of the development areas
against payment by the organisation responsible for the public
development,
— the construction or modification of jointly used technical
facilities (e.g. for the discharge of waste water and the supply of
water, heat, gas, electricity and telecommunications),
— the initial construction or expansion of public traffic areas,
green spaces and other open spaces for public use.
Cost subsidies and connection costs should be shown separately.
When acquiring a property that has already been developed, the
value of the development costs incurred prior to the acquisition can be
recognised in KG 110.
221 Wastewater disposal Cost subsidies, connection costs

222 Water supply Cost subsidies, connection costs
223 Gas supply Cost subsidies, connection costs
224 District heating supply Cost subsidies, connection costs
225 Power supply Cost subsidies, connection costs
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226 Telecommunications One-off charges for the provision and modification of grid connections
227 Traffic development Development contributions for the traffic and outdoor facilities,
including their drainage and lighting
228 Waste disposal Cost subsidies, connection costs (e.g. for a pipe-bound waste disposal
system)
229 Miscellaneous for KG 220
230 Non-public development Traffic areas and technical facilities that are constructed and
completed without a public-law obligation or commission with the
aim of later transferring them to public use
Costs of installations on your own property belong to KG 500.
If necessary, KG 230 can be subdivided according to KG 220.
240 Compensatory Measures and charges that arise on the basis of public-law provisions on
measures and levies the occasion of the planned construction project on a one-off basis and
in addition to the development contributions
241 Equalisation measures Implementation of obligations (e.g. species protection, nature
conservation, parking spaces, tree population); compensatory

measures on your own property must be recognised in the relevant
cost groups.
242 Equalisation levies Replacement of obligations (e.g. species protection, nature
conservation, parking spaces, tree population)
250 Transitional measures Temporary measures of a structural and organisational nature, in
particular for construction projects in existing buildings, which
can be used to maintain use and operation during the project period
251 Structural measures Construction, adaptation or relocation of structures, outdoor facilities

and open spaces as a temporary measure of the final structures,
outdoor facilities and open spaces, including the removal of temporary
structures, unless included in other cost groups (e.g. construction of
temporary structures)
252 Organisational measures Outsourcing of uses during the construction period (e.g. costs for
relocation and rent)
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259 Miscellaneous for KG 250 Operating costs according to DIN 18960 for temporary measures
300 Building - Building Construction services and supplies for the construction of
constructions buildings, engineering structures and infrastructure facilities, but
excluding technical installations (KG 400)
This also includes the installations permanently connected to the
building that serve the respective purpose, as well as the overarching
measures associated with the building structures.
The building structures also include the roof, façade and interior
greenery associated with the building. Outdoor facilities outside the
building and landscaped open spaces belong to KG 500.
In the case of conversions and modernisations of building structures, this
also includes the costs of partial demolition, repair, securing and
dismantling work. The costs must be recognised in the relevant
cost groups.
310 Excavation/earthworks Topsoil and ground work, earthworks, construction pits, dams,
cuttings, embankments, slope stabilisation
311 Manufacture Soil removal, soil securing and soil application; excavation of
construction pits and trenches including working areas and
embankments; storage, soil delivery and soil removal; backfilling and

backfilling; levelling, swales, verges
312 Enclosure Shoring and securing of excavation pits, trenches, dams,
embankments and cuttings (e.g. diaphragm, pile, sheet pile, soldier
pile, injection and shotcrete securing) including anchoring, bracing
and embankments
313 Dewatering Removal of groundwater and stratum water during the construction period
314 Propulsion Underground excavation including support and securing
320 Foundation, substructure Foundation and substructure measures for the structure, including the
associated earthworks and clean layers, unless included in KG
310
321 Ground improvement Soil replacement, compaction, grouting, anchoring, support
measures; soil loosening and laying of geotextiles
322 Shallow foundations and floor Individual foundations, strip foundations, foundation, base and floor
slabs slabs
323 Deep foundations Pile foundations including grids; well foundations; anchoring
324 Foundation coverings Coverings on base, floor and foundation slabs (e.g. screeds,
sealing, insulating, protective and wear layers)
325 Sealing and cladding Construction layers below the base, floor and foundation slab,
waterproofing and cladding of the foundation including insulation as
well as filter, separation, cleanliness and protection layers
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326 Drainage systems Pipes, shafts, packings, pump sumps, deep drainage, surface drainage

330 Exterior walls/vertical Load-bearing and non-load-bearing vertical building structures
building structures, that are located on the outside of the building, i.e. are particularly
exterior exposed to the outside climate or border on the ground or other
buildings
KG 331 and KG 332 can be combined as KG 331 if necessary.
331 Load-bearing exterior walls External walls and flat structures required for the stability of the
building, including horizontal seals, slits and penetrations
332 Non-load- External walls and flat structures that are not required for the stability of
bearing exterior the building (e.g. parapets, parapets, infill panels) including
walls horizontal seals as well as slots, penetrations and filling parts (e.g.
insulation)
333 External supports Supports, columns, pylons and pillars on the outside of the
s t r u c t u r e with a cross-sectional ratio < 1 : 4
334 External wall openings Doors, gates, windows, shop windows, glass facades and other
openings including window sills, frames, fittings, drives, ventilation

elements and other built-in parts
335 Exterior wall cladding, External cladding on walls and supports including plaster, sealing,
exterior insulating and protective layers
This also includes façade and wall greening systems permanently
attached to the exterior walls, including all parts (e.g. containers,
substrates, plants, finishing and development care, fertilisation and
irrigation devices).
336 Exterior wall cladding, interior Internal cladding on walls and supports including plaster, sealing,
insulation and protective layers
This also includes wall greening systems permanently connected to
the exterior walls on the inside, including all parts.
337 Elementised exterior wall Prefabricated walls and vertical building structures which, in addition
constructions to their core construction, may also contain doors and windows
or external and internal panelling
338 Light protection for KG 330 Constructions for sun, privacy and glare protection, darkening (e.g.
roller shutters, awnings and blinds) including drives such as tubular
motors or belt winders
339 Miscellaneous for KG 330 Grilles, bumpers, handrails, contact protection
340 Interior walls/vertical Load-bearing and non-load-bearing vertical structures located within
building structures, the building
interior KG 341 and KG 342 can be combined as KG 341 if necessary.
341 Load-bearing interior walls Load-bearing internal walls and flat structures required for the
stability of the building, including horizontal seals, slots and
penetrations
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342 Non-load-bearing interior Non-load-bearing interior walls and flat structures that are not required
walls for the stability of the building (e.g. parapets, infills) including
horizontal seals as well as slits, penetrations and filling parts (e.g.
insulation)
343 Internal supports Supports, columns, pylons and pillars within the structure with a
cross-sectional ratio < 1 : 4
344 Interior wall openings Interior windows, shop windows, doors, gates and other openings
including window sills, frames, fittings, drives, ventilation elements
and other built-in parts
345 Interior wall panelling Cladding on walls and supports including plaster, sealing, insulating
and protective layers; this also includes greening systems
permanently attached to the interior walls, including completion and
development maintenance
346 Elementised interior wall Prefabricated walls and vertical building structures which, in addition
constructions to their core construction, may also contain doors and windows or
interior wall panelling; folding and sliding walls, sanitary partitions,
crates
349 Miscellaneous for KG 340 Grilles, bumpers, handrails, contact protection

350 Ceilings/horizontal Load-bearing and non-load-bearing building structures for
building structures ceilings, stairs, ramps and other horizontal building structures
351 Ceiling constructions Load-bearing structures for ceilings, stairs, ramps, balconies and
other horizontal building structures including beams and joists,
supports and filling parts (e.g. insulation, hollow bodies, blind floors,
fills)
352 Ceiling openings Horizontal glazing, hatches, including frames, fittings and other
built-in parts
353 Ceiling coverings Coverings on ceiling constructions including screeds, sealing,
insulating, protective and wear layers as well as sprung floors and
raised access floors
This also includes greening systems permanently connected to the
ceilings, including completion and development maintenance.
354 Ceiling panelling Claddings under ceiling constructions including plaster, sealing,
insulation and protective layers; light and combination ceilings
355 Elementised ceiling Prefabricated ceilings, stairs, ramps and other horizontal building
constructions structures that may also contain openings, coverings or cladding in
addition to their core construction
359 Miscellaneous for KG 350 Grilles, railings, bumpers, handrails, covers, manhole covers,
gratings, ladders, contact protection
360 Roofs Load-bearing and non-load-bearing building structures for flat and
pitched roofs and other horizontal building structures that
terminate the building at the top
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361 Roof constructions Load-bearing structures of roofs, canopies, roof trusses, room structures,
domes and vaults including beams and joists, supports and filling parts
(e.g. insulation, hollow bodies, blind floors, fills)
362 Roof openings Roof windows, exits and other roof openings including frames,
fittings, drives, ventilation elements and other built-in parts; natural
smoke and heat extraction systems
363 Roof coverings Coverings on roof constructions of unused and used roof surfaces
including formwork, battens, sloping, sealing, insulating, drainage,
protective and wear layers as well as the drainage of the roof
surfaces up to the connection to the sewage systems (including
gutters and downpipes produced by plumbing work)
This also includes extensive and intensive green roofs, including all
parts (e.g. substrates, plants, completion and development
maintenance, fertilisation and irrigation equipment).
364 Roof panelling Claddings under roof structures including plaster, sealing, insulation
and protective layers; light and combination ceilings
365 Elementised roof Prefabricated roofs which, in addition to their core construction, can
constructions also contain openings, coverings or cladding
369 Miscellaneous for KG 360 Grating, railings, handrails, walkways, snow guards, roof ladders
370 Infrastructure facilities Independent structures of infrastructure facilities for transport,
supply and disposal, insofar as the costs cannot be recognised in KG
330 to 360
The earthworks for these facilities belong to KG 310, the foundation
and substructure measures to KG 320.
The process engineering systems belong to KG 477 and 478.
371 Systems for road traffic Superstructure of areas for pedestrian and cycle traffic, for light and
heavy goods vehicles and for stationary traffic (paths, roads and
squares)
372 Systems for rail transport Superstructure of track systems (tracks, points and track
terminations) and platform systems
373 Installations for Superstructure and surface layers of air traffic areas
air traffic
374 Hydraulic engineering Construction of hydraulic engineering facilities (e.g. canals, locks,
facilities harbour, dock and shipyard facilities) as well as waterway
development (e.g. bank reinforcements, dams, dikes, culverts, weirs)
375 Wastewater disposal systems Construction of rainwater retention systems, wastewater and sludge
treatment systems and wastewater pipe networks
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376 Water supply systems Construction of water extraction, water storage, water treatment and
water distribution systems
377 Energy and information Building structures of supply systems for electrical energy carriers,
supply systems thermal energy carriers (heating and cooling supply) and for
information (e.g. generation and distribution systems, pipeline and
cable line systems including masts and pipe bridges)
378 Waste disposal facilities Construction of facilities for the collection, storage, landfill and
processing of waste and recyclable materials
379 Miscellaneous for KG 370 Supply and disposal systems for gases, liquids and solids, transport
systems such as conveyor belt systems
380 Structural fixtures Installations permanently connected to the building, but without the
utilisation-specific installations (see KG 470)
The decisive factor for the demarcation from KG 600 is that the
fixtures require technical and planning measures due to their nature
and type of installation (e.g. preparation of execution drawings, static
and other calculations, connection of installations).
381 General fixtures Fixtures (especially in high-rise buildings) that serve a general
purpose (e.g. built-in furniture such as seating and reclining
furniture, chairs, podiums, tables, counters, cupboards, wardrobes,

shelves, fitted kitchens)
382 Special fixtures Fixtures (especially in buildings) that serve a special purpose of the
building (e.g. workbenches in workshops, altars in churches, built-in
sports equipment in sports halls, track systems in railway stations)
383 Landscaping installations Installations, for example in biosphere halls, zoological facilities,
shopping centres, including edgings, upstands, substrates, plants,
completion and development maintenance, fertilisation, irrigation
and drainage equipment (unless included in other cost groups)
384 Mechanical installations Mechanical installations (especially in civil engineering structures) that
fulfil a special purpose of the structure in water supply (e.g. scraper
for sedimentation tanks), in wastewater disposal (e.g. scraper for
sedimentation tanks, chamber filter presses, surface aerators, gas
desulphurisers, gas storage tanks), in waste disposal
(e.g. shredders, waste compactors) and in hydraulic engineering (e.g.
steel structures for locks and weirs, coarse and fine screens).
Mechanical fixtures include the drives of the f i x t u r e s , unless
included in KG 466.
The connection technology and the process technology are included in
KG 400.
385 Fixtures in civil Sealing and drainage systems in dams, dams and landfills, unless
engineering structures included in KG 310 to 360
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386 Orientation and information Installation systems for orientation and information (e.g. for escape,
systems rescue, orientation, advertising)
387 Protective fittings Smoke protection curtains
389 Miscellaneous for KG 380 Sanitary cells (structural part)
390 Other measures for Building structures and overarching measures in connection with
building structures the building structures that cannot be allocated to individual cost groups
of KG 300 or that are not included in KG 490 or KG 590
391 Construction site equipment Setting up, maintaining, operating and clearing the superordinate
construction site facilities (e.g. material and equipment sheds, storage,
washing, toilet and recreation rooms, construction trailers, mixing
and transport facilities, energy and construction water connections,
construction roads, storage and workplaces, traffic safety, covers,
construction signs, construction and safety fences, construction
lighting, construction electricity, construction water)
392 Scaffolding Erection, conversion, dismantling and provision of scaffolding
393 Security measures Safety measures on existing structures (e.g. underpinnings, supports)
394 Demolition measures Demolition and dismantling work including temporary storage of
reusable parts, removal of demolition material, unless included in

other cost groups
395 Repairs Measures to restore the condition suitable for the intended use, unless
included in other cost groups
396 Material disposal Disposal of materials and substances generated during demolition,
dismantling and removal of building components or during the
provision of a construction service for the purpose of recycling or
landfilling
397 Additional measures Additional measures during the construction of building structures
(e.g. protection of persons and property as well as operational safety
measures during construction under operation); cleaning before
commissioning; measures due to water, landscape, noise and
vibration protection requirements during the construction period;
bad weather and winter construction protection, warming of the
structure, snow clearance
398 Temporary building Construction, operation and removal of temporary structures,
structures adaptation of the structure until commissioning of the final structure
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399 Miscellaneous for KG 390 Building structures and measures that affect several cost groups
(e.g. locking systems, shafts, chimneys, unless included in other cost
groups); construction site overheads
400 Building - Technical Construction services and supplies for the construction of technical
installations installations of buildings, civil engineering structures and infrastructure
facilities
This also includes the overarching measures in connection with the
technical systems.
The individual technical installations include the associated frames,
fastenings, fittings, heat and cold insulation, sound and fire protection
measures, covers, panelling, paintwork, labelling and the
measuring, control and regulation systems integrated at the factory.
This also includes the operating costs up to acceptance.
The costs for creating and closing slots and ducts as well as pipe and
cable trenches are generally recognised in KG 300.
In the case of conversions and modernisations, technical installations
also include the costs of partial demolition, repair, securing and
dismantling work. The costs must be recognised in t h e relevant cost
groups.
410 Sewage, water and gas The waste water, water and gas systems e s s e n t i a l l y include the
systems sanitary installations
411 Sewage systems Drains, wastewater pipes, wastewater collection systems, wastewater
treatment systems, lifting stations
412 Water systems Water extraction, treatment and pressure boosting systems, pipelines,
decentralised water heaters, sanitary objects
413 Gas systems Gas installations for commercial heating (gas storage and production
installations, transfer stations, pressure regulating stations and gas
pipelines), unless included in KG 420 or KG 470
419 Miscellaneous for KG 410 Installation blocks, sanitary cells (technical part)
420 Heat supply systems
421 Heat generation systems Fuel supply, heat transfer stations, heat generation based on fuels or
inexhaustible energy sources, including chimney connections and
centralised water heating systems
422 Heat distribution networks Pumps, distributors; pipework for room heating surfaces, ventilation
systems and other heat consumers
423 Space heating surfaces Radiators, panel heating systems
424 Traffic heating surfaces Track heating, switch heating, airfield heating
429 Miscellaneous for KG 420 Chimneys, unless included in other cost groups
430 Ventilation and air Systems with and without ventilation function
conditioning systems
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431 Ventilation systems Exhaust air systems, supply air systems, supply and exhaust air
systems without or with a thermodynamic air treatment function,
mechanical smoke and heat extraction systems, single room fans,
single-pipe fans
432 Partial air conditioning Systems with two or three thermodynamic air treatment functions
systems
433 Air conditioning systems Systems with four thermodynamic air treatment functions
434 Refrigeration systems Refrigeration systems for room cooling and for ventilation
systems: refrigeration and recooling systems including pumps,
distributors and pipework
439 Miscellaneous for KG 430 Ventilation ceilings, cooling ceilings, exhaust air windows; installation
double floors, unless included in other cost groups
440 Electrical systems Electrical installations for heavy current including fire protection ducts,
unless included in other cost groups, but excluding the
installations of KG 450
441 High and medium-voltage Switchgear, transformers
systems
442 Own power supply systems Generating sets including cooling, exhaust systems, fuel supply,
centralised battery and uninterruptible power supply systems and
photovoltaic systems
443 Low-voltage switchgear Low-voltage main distribution boards, reactive current compensation
systems, maximum monitoring systems, harmonic filters
444 Low-voltage installations Cables, lines, sub-distributors, installation systems, installation devices
445 Lighting systems Fixed luminaires, safety lighting and lighting systems for traffic
installations and floodlighting systems
446 Lightning protection and Interception systems, down conductors, earthing, potential equalisation
earthing systems
447 Catenary systems Current-carrying cables for rail and road transport
449 Miscellaneous for KG 440 Frequency converter
450 Communication, The individual systems contain the associated distributors, cables,
security and lines and fire protection bushings.
information technology
systems
451 Telecommunications Equipment for data transmission (voice, text and image), unless
systems covered by KG 630
452 Search and signalling Paging systems, nurse call and bell systems, door intercom and door
systems opener systems
453 Time service systems Clock and time recording systems
454 Electroacoustic systems Public address systems, conference and interpreting systems,
intercom and intercom systems
455 Audiovisual media and AV media systems, unless included in other cost groups, including
antenna systems transmitting and receiving antenna systems and converters
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456 Hazard detection and alarm Fire, hold-up and intruder alarm systems, guard control systems,
systems access control systems, surveillance systems in private and public
areas
457 Data transmission networks Networks for data transmission (voice, text and image), unless included
in other cost groups, laying systems, unless included in KG 444
458 Traffic control systems Traffic signalling systems, electronic display boards, toll systems,
parking guidance systems, traffic telematics (If necessary, traffic
telematics can be further subdivided according to KG 480).
459 Miscellaneous for KG 450 Telecontrol systems

460 Conveyor systems
461 Lifts Passenger lifts, goods lifts
462 Escalators, moving walks
463 Drive-on systems Façade lifts and other access systems
464 Transport systems Automatic goods transport systems, file transport systems, pneumatic
tube systems
465 Crane systems Crane systems including hoists
466 Hydraulic systems Hydraulic systems including hydraulic drives for mechanical building
structures (e.g. for gate systems, bridges, cantilevers, extraction systems
at dams) and in hydraulic steel construction (e.g. for lock gates, dock
gates, weir gates), insofar as not included in the
KG 461 to 465 and 469 recognised
469 Miscellaneous for KG 460 Lifting platforms, parking systems
470 Utilisation-specific and Installations permanently attached to the building that serve the
process engineering special purpose, but without the structural installations (KG 380)
systems For the demarcation from KG 600, the decisive factor is that the use-
specific systems require technical and planning measures due to their
nature and the type of installation (e.g. preparation of execution
drawings, calculations, connection of other technical systems).
471 Kitchen equipment Kitchen equipment for the preparation, serving and storage of food
and beverages, including associated refrigeration systems
472 Laundry, cleaning and Laundry and cleaning facilities including associated water
bathing facilities treatment, disinfection and sterilisation facilities; treatment facilities
for swimming pool water, unless included in KG 410
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473 Media supply systems, Centres for technical and medical gases, compressed air
medical and laboratory generation, vacuum generation, liquid chemicals, solvents and
equipment demineralised water;
Pipes, fittings and transfer stations for technical and medical gases,
compressed air, vacuum, liquid chemicals, solvents and demineralised
water;
Diagnostic equipment, treatment equipment, operating theatre
equipment and assistive devices for people with disabilities;
Fume cupboards and sinks;
Wall and double work tables; media cells
474 Fire extinguishing systems Sprinkler and gas extinguishing systems, extinguishing water pipes,
wall hydrants, portable fire extinguishers
475 Process heating, cooling and Heating, cooling and cooling water supply systems (e.g. for
-air systems production, research and sports facilities), unless included in other
cost groups; paint mist separation systems, process air systems,
extraction systems
476 Other utilisation-specific Waste and media disposal systems, vacuum cleaning systems, technical
systems stage systems, petrol station and car wash systems, de-icing agent
spraying and de-icing systems
477 Process engineering systems, Process engineering plants for water extraction, wastewater
water, waste water and gases treatment and disposal (e.g. water extraction plants, water treatment
plants, wastewater treatment plants, sludge treatment plants, rainwater
treatment plants, groundwater decontamination plants), plants for
the supply and disposal of gases (e.g. odorisation plants)
478 Process plants, solids, Plants for the supply and disposal of solid materials; waste disposal
recyclables and waste plants (e.g. for composting plants, landfills, incineration plants,
pyrolysis plants, multifunctional processing plants for recyclable
materials)
479 Miscellaneous for KG 470 Withdrawal systems at dams (with regard to water quantity and
water quality) including the withdrawal pipes, the drives and all
system components (e.g. valves, moulded parts, fittings and dismantling
parts, special components);
Metrological monitoring systems at dams (e.g. gauges, geodetic
measuring points, mobile measuring devices, plumb bobs,
thermometers, seepage water, groundwater and bottom water
pressure measuring devices) including transmission systems
480 Building and plant Monitoring, control, regulation and optimisation devices for the
automation automatic execution of technical functional sequences
481 Automation equipment Automation stations, operating, display and output devices, hardware and
software, licences, functions, interfaces, field devices, programming
devices
482 Switch cabinets, automation Switch cabinets for accommodating automation equipment,
focal points power, control and fuse modules
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483 Automation management Higher-level devices for automation and management, operating,
display and output devices, hardware and software, licences,
functions, interfaces
484 Cables, lines and Cables, pipes and installation systems, unless included in other cost
installation systems groups
485 Data transmission networks Networks for data transmission, unless included in other cost groups

490 Other measures for Technical installations and overarching measures in connection with
technical installations the technical installations that cannot be allocated to individual
cost groups of KG 400 or that are not included in KG 390 or KG
590
construction site facilities for technical installations (e.g. material
and equipment sheds, storage, washing, toilet and recreation rooms,
construction trailers, mixing and transport facilities, energy and
construction water connections, construction roads, storage and
workplaces, traffic safety, covers, construction signs, construction and
safety fences, construction lighting, construction electricity,
construction water)

493 Security measures Safety measures on existing structures (e.g. underpinnings, supports)
other cost groups
dismantling and removal of plant components or during
construction work for the purpose of recycling or landfilling
497 Additional measures Additional measures during the construction of technical installations
(e.g. protection of persons and property as well as operational
safety measures during construction under operation); cleaning
before commissioning; measures due to water, landscape, noise and
vibration protection requirements during the construction period;
bad weather and winter construction protection, warming of
technical installations, snow clearance
498 Provisional technical Construction, operation and removal of temporary technical
installations installations, adaptation of technical installations until the final
technical installations are commissioned
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499 Miscellaneous for KG 490 Technical installations and measures affecting several cost groups;
construction site overheads
500 Outdoor facilities and open Construction services and supplies for the construction of outdoor
spaces facilities of buildings and open spaces that are separate and
independent of the buildings, with the associated structural
installations, building structures or technical facilities
This also includes fixtures and fittings that are permanently
attached to structures and serve a special purpose, as well as
overarching measures.
The costs of outdoor facilities and open spaces that are underbuilt (e.g.
underground car parks, basements, tunnels) must be shown in the
relevant cost groups.
In the case of conversions and modernisations of outdoor facilities and
open spaces, this also includes the costs of partial demolition,
repair, securing and dismantling work. The costs must be recognised
in the relevant cost groups.
Off-site traffic installations and technical installations for the
development of the property belong to KG 200.
The façade, wall, roof and interior greenery associated with the
building as well as landscaping installations belong to KG 300.
Stand-alone buildings of infrastructure facilities belong to KG
300 and KG 400.
510 Earthworks Topsoil and ground work, earthworks, construction pits, dams,
cuttings, embankments, slope stabilisation
511 Manufacture Soil removal and soil stabilisation including topsoil and soil
application; excavation of construction pits and trenches including
working areas and embankments; storage, soil delivery and soil
removal; backfilling and backfilling;
Subgrade, troughs, verges
512 Enclosure Shoring and securing of excavation pits, trenches, dams,
embankments and cuttings (e.g. diaphragm, pile, sheet pile, soldier
pile, injection and shotcrete securing) including anchoring, bracing
and embankments
513 Dewatering Removal of groundwater and stratum water during the construction period
514 Propulsion Underground excavation including support and securing
520 Foundation, substructure Foundation and substructure measures for outdoor facilities and open
spaces, including the associated earthworks and clean-up layers, unless
included in KG 510
521 Ground improvement Soil replacement, compaction, grouting, anchoring, support
measures, soil loosening, laying of geotextiles
522 Foundations and floor slabs Individual foundations, strip foundations, foundation, base and floor
slabs
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523 Foundation coverings Coverings on base, floor and foundation slabs (e.g. screeds,
sealing, insulating, protective and wear layers)
524 Sealing and cladding Construction layers below the base, floor and foundation slab,
waterproofing and cladding of the foundation including insulation as
well as filter, separation, cleanliness and protection layers
525 Drainage systems Pipes, shafts, packings, pump sumps, deep drainage, surface drainage

530 Superstructure, surface Superstructure and surface courses of outdoor facilities and open
courses spaces; superstructure and surface courses with or without binders of
paved surfaces including bedding materials, joint fillings,
markings and edgings (e.g. kerbs, edging stones)
531 Paths Superstructure and surface layers of surfaces for pedestrian and cycle
traffic
532 Roads Superstructure and surface courses of surfaces for light and heavy
traffic and for pedestrian zones with delivery traffic
533 Squares, courtyards, terraces Superstructure and surface layers of squares, courtyards, terraces and
seating areas
534 Pitches Superstructure and surface courses of areas for stationary traffic
535 Sports field areas Superstructure and surface layers of sports fields
536 Playground areas Superstructure and surface layers of playground areas
537 Track systems Tracks, switches and track terminations including sleepers
538 Aerodrome areas Superstructure and surface courses for helipads, for example

540 Building constructions Building structures in outdoor facilities and open spaces that are
permanent and independent of buildings
The ground works and earthworks belong to KG 510, the foundation
Building structures that represent independent buildings are
recognised in KG 300.
541 Enclosures Fences, walls, doors, gates, protective grilles, barrier systems
542 Protective structures Noise barriers, privacy screens, protective grilles; constructions for
sun protection, for example, including drives
543 Wall constructions Retaining and gravity walls, elemental structures including cladding,
filling parts and seals
544 Ramps, stairs, Ramps, stairs and grandstands including railings, handrails and fall
grandstands protection
545 Canopies Canopies, shelters, weather protection structures and pergolas
including their supporting structures
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546 Bridges Footbridges and smaller bridges for pedestrian and cycle traffic as
well as jetties including ramps, steps, stairs, railings, handrails,
fall protection and weather protection
547 Channel and manhole Pipe ducts and shafts, empty conduits for technical systems
constructions
548 Water basin Water basins, swimming pools, swimming ponds
550 Technical installations Technical installations in outdoor facilities including the supply
and disposal of the building as well as in open spaces that are
autonomous and independent of buildings
The ground works and earthworks belong to KG 510, the foundation
551 Sewage systems Sewage pipes, domestic sewage treatment plants, surface and
construction site drainage systems, collecting pits, separators, lifting
systems
552 Water systems Well systems, cisterns, pressure boosting systems, water supply
lines, extinguishing water systems, sprinkler systems
553 Systems for gases Pipes for gases and water-polluting liquids, liquid gas systems
and liquids
554 Heat supply systems Heat generation systems, heat supply lines, outdoor and ramp
heating systems
555 Ventilation and air System components of the room air technology (e.g. fresh air intake,
conditioning systems exhaust air blow-out, geothermal heat exchanger, cooling supply)
556 Electrical systems Electrical installations for heavy current (e.g. for power supply
lines, outdoor transformer stations, in-house power generation
systems); outdoor lighting systems, lighting systems for paths,
roads, squares and areas for stationary traffic as well as floodlight
systems and catenary systems including masts and fastenings
557 Communication, Line networks, public address systems, time service systems and
security and traffic signalling systems, electronic display panels, property security
information technology systems, parking guidance systems
systems, automation
558 Utilisation-specific Media supply systems, tank systems, bathing systems
systems
560 Installations in outdoor Installations in outdoor facilities and open spaces that are autonomous
facilities and open and independent of buildings
spaces The earthworks belong to KG 510, the foundation and substructure
measures to KG 520.
561 General fixtures Economic objects (e.g. seating, bicycle stands, plant containers, litter
bins, flagpoles, bollards, bumpers)
562 Special fixtures Installations in playgrounds (e.g. play equipment and climbing
facilities); installations for sports facilities, leisure facilities and
animal enclosures
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563 Orientation and information Installations for orientation and information (e.g. for escape, rescue,
systems orientation, advertising)
570 Vegetation areas The earthworks belong to KG 510.
571 Vegetation tillage Preparation of planting areas by topsoil application, topsoil loosening,
milling, levelling; soil improvement (e.g. fertilisation, soil
additives and interplanting)
572 Fuse construction methods Vegetation pieces, geotextiles, wickerwork, slope stabilisation, area
stabilisation
573 Planting areas Planting of shrubs and perennials including fine levelling and
completion maintenance
574 Lawns and seeded areas Sowing of seed and turf as well as laying of finished turf including fine
levelling and finishing maintenance
579 Miscellaneous for KG 570 Development maintenance of planting, lawn and seed areas
580 Water surfaces Near-natural water areas, streams, ponds and lakes including bed
and bank formation and bank stabilisation
The earthworks belong to KG 510.
581 Attachments Base courses including soil substrates, gravel and crushed stone layers
as well as armourstone bedding layers, unless covered by other

cost groups
582 Sealings Subgrade, subgrade protection layers, frost protection layers,
reinforcement, separation, filter and sealing layers; protective
layers
583 Plantings Underwater and aquatic plants, reeds, planting of the water exchange
zones
589 Miscellaneous for KG 580 Development maintenance of plantings
590 Other measures for outdoor Installations and overarching measures in connection with the
facilities and open spaces outdoor facilities and open spaces that cannot be allocated to
individual cost groups of KG 500 or that are not included in KG 390
or KG 490
construction site facilities for outdoor facilities and open spaces
(e.g. material and equipment sheds, storage, washing, toilet and
recreation rooms, construction trailers, mixing and transport facilities,
energy and construction water connections, construction roads,
storage and workplaces, traffic safety, covers, construction signs,
construction and safety fences, construction lighting, construction
electricity, construction water)
593 Security measures Safety measures on existing structures (e.g. underpinning, supports)
other cost groups
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dismantling and removal of outdoor facilities and open spaces or
during construction work for the purpose of recycling or
landfilling
597 Additional measures Additional measures during the construction of outdoor facilities
and open spaces (e.g. protection of persons and property as well as
operational safety measures during construction under operation);
cleaning before commissioning; measures due to water, landscape,
noise and vibration protection requirements during the
construction period; bad weather and winter construction
protection, warming, snow removal
598 Provisional outdoor Construction, operation and removal of temporary outdoor
facilities and open spaces facilities and open spaces, adaptation of outdoor facilities and open
spaces until the final outdoor facilities and open spaces are
commissioned
599 Miscellaneous for KG 590 Installations and measures affecting several cost groups; construction
site overheads
600 Furnishings and works of Movable objects or objects to be fixed without special measures,
art which serve for the utilisation, general use or artistic design of the
building as well as the outdoor facilities and open spaces (see notes to
KG 380 and 470)
610 General equipment Furniture and appliances (e.g. seating and reclining furniture,
cupboards, shelves, tables); textiles (e.g. curtains, wall hangings,
loose carpets, laundry); household, garden and cleaning
equipment
620 Special equipment Equipment that serves the special purpose of a property (e.g.
scientific, medical, technical equipment)
630 Information technology IT devices (e.g. servers, PCs and peripheral devices and accessories)
equipment
640 Artistic Artistic decoration or design of the building as well as the outdoor
equipment facilities and open spaces
641 Objects of art Works of art (e.g. sculptures, objects, paintings, furniture, antiques,
altars, baptismal fonts)
642 Artistic design of the Artistically designed parts of the building (e.g. paintings, reliefs,
building mosaics, artistic glasswork, ironwork, stonemasonry)
643 Artistic design of the Artistically designed parts of the outdoor facilities and open spaces
outdoor facilities and (e.g. paintings, reliefs, mosaics, artistic glass, wrought iron and stone
open spaces carvings)
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690 Other equipment Signs, signposts, information and advertising boards
700 Incidental building costs Services that are required for the construction project in addition to
the construction services and deliveries (e.g. services of the client,
preparation of the object planning, services of the object and specialist
planning, artistic services and general ancillary construction costs)
710 Client tasks Self-performed or delegated tasks
711 Project management Objectives, monitoring and representation of the client's interests
712 Requirements planning Requirements, operational and organisational planning, for example for
operational organisation, workplace design, the creation of room
and functional programmes, operational process planning and
commissioning of the property
713 Project management Project management services and other services that deal with the
overall management and control of project organisation,
deadlines, costs, quality and quantity
714 Health and safety Planning and coordination services for occupational safety and health
coordination protection on the construction site
715 Award procedure Negotiated procedure, competitive dialogue

719 Miscellaneous for KG 710 Construction supervision, environmental construction

supervision, legal advice, tax advice, dispute resolution (out of
court and in court), sustainability coordination and auditing,
management for commissioning the property
720 Preparation of the property
planning
721 Investigations Site analyses, subsoil reports, expert opinions on traffic connections, as-
built analyses (e.g. investigations into the building stock in the case of
conversion and modernisation measures); investigations as part of
species protection assessments, floristic and faunistic
investigations; investigations into contaminated sites, explosive
ordnance and cultural-historical finds
722 Valuations Appraisals to determine the value of buildings not included in KG 126
723 Urban planning services Urban land-use planning including environmental report and urban
development design, urban development framework plans
724 Landscape planning services Landscape plan, green structure plan, biotope networking planning,
environmental assessment, environmental impact study, landscape
conservation planning, intervention and compensation planning
725 Competitions Implementation of ideas competitions and realisation competitions

730 Project planning Planning and monitoring the execution
731 Buildings and interiors
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732 Outdoor facilities
733 Civil engineering structures
734 Transport facilities
740 Specialised planning Planning and monitoring the execution
741 Structural design
742 Technical equipment
743 Building physics
744 Geotechnics
745 Engineering surveying Planning and construction-related surveying services; the property-
related services for boundary surveying and for the transfer to the
property register belong to KG 121.
746 Lighting technology, daylight
technology
747 Fire protection
748 Contaminated sites, Planning for the removal of contaminated sites, explosive ordnance
explosive ordnance, cultural- clearance and the securing of cultural-historical artefacts

historical finds
749 Miscellaneous for KG 740 Facade planning, geothermal energy
750 Artistic performances
751 Art competitions Organising competitions to develop a concept for works of art or
artistically designed components
752 Fees Intellectual-creative services for works of art or artistically designed
components, insofar as not included in KG 640
760 General ancillary
construction costs
761 Expertise and consulting
762 Tests, authorisations, Inspections, authorisations and approvals (e.g. inspection of the
approvals structural design, conformity checks of sustainability audits)
763 Operating costs Construction site supervision, compensation for use during the
construction period; provision of the construction site office for the
planner and client as well as its heating, lighting and cleaning
764 Sampling costs Model tests, samples, suitability tests, suitability measurements
765 Operating costs after Costs for provisional operation, in particular of the technical systems
acceptance after acceptance until commissioning
766 Insurances Builder's liability insurance, construction insurance
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769 Miscellaneous for KG 760 Reproduction and documentation, shipping and communication
costs, events (e.g. laying of foundation stone, topping-out ceremony)
790 Other ancillary
construction costs
791 Inventory documentation Property and building inventory documentation as a basis for
utilisation (e.g. surveying, specialist data collection)
800 Financing Costs incurred in connection with the financing of the construction
project up to the start of utilisation
810 Ancillary financing costs Costs for financing planning and the procurement of financing funds,
court and notary fees for the entries and cancellations in the land
register associated with the financing
820 Interest on borrowed Interest on the borrowed capital procured for financing until the start of
capital utilisation
830 Interest on equity Imputed interest on the equity capital used for financing until the
start of utilisation
840 Guarantees Fees for payment guarantees
890 Other financing costs
6 Quantities and reference units

6.1 General information
The comparability of cost parameters is essential for cost planning practice. In addition to a clear
allocation of costs in accordance with this standard, this also requires the standardised use of quantities
and units to which these costs refer in cost parameters. It is therefore recommended that the following
specifications be used as a basis when drawing up and applying cost indicators. These specifications are
primarily based on the normative principles and conditions of building construction. However, they can
also be applied analogously to civil engineering structures, infrastructure facilities and open spaces.
6.2 Quantities and reference units for cost groups
It is recommended that the quantities and reference units in Table 2 be used for cost parameters of the cost
groups of the first level of the cost breakdown in Table 1. Unless further specifications are made under 6.3
and Table 3 as well as under 6.4 and Table 4, this also applies to the respective cost groups of the second and
third level of the cost breakdown.
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Table 2 - Quantities and reference units of the first level of the cost breakdown
Cost groups (KG) Quantities and reference units

Unit Designation Determination
100 Property m2 Plot area (GF) Total plot area according to DIN
277-1
200 Preparatory m2 Plot area (GF) Total plot area according to DIN
measures 277-1
300 Building - Building m2 Gross floor area (GFA) Total gross floor area according to
constructions DIN 277-1
400 Building - Technical m2 Gross floor area (GFA) Total gross floor area according to
installations DIN 277-1
500 Outdoor facilities and m2 Outdoor area (AF) Total outdoor area according to
open spaces DIN 277-1
600 Furnishings and works m2 Gross floor area (GFA) Total gross floor area according to
of art DIN 277-1
700 Incidental building costs m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
800 Financing m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
6.3 Quantities and reference units for cost group 300
It is recommended that the quantities and reference units in Table 3 be used for cost parameters in cost group 300
Building construction.
Table 3 - Quantities and reference units for cost group 300

300 Building - Building m2 Gross floor area (GFA) Total gross floor area according to
constructions DIN 277-1
310 Excavation/earthworks m3 Excavation space Volume including working areas
content/ earthwork and embankments
space content
311 Manufacture m3 Excavation space Volume including working areas
space content
312 Enclosure m2 Enclosure area Enclosed boundary areas of the
excavation pit
313 Dewatering m3 Water retention Volume to be drained, including the
volume working areas and slopes
314 Propulsion m3 Tunnelling volume Volume of the breakout

319 Miscellaneous for KG 310 m3 Excavation space Volume including working areas
space content
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320 Foundation, substructure m2 Foundation area/ Base area of the foundation level
substructure area
321 Ground improvement m2 Subsoil improvement Base area of the ground
area improvement
322 Shallow foundations and m2 Shallow foundation area Base area of the shallow foundations
floor slabs
323 Deep foundations m2 Deep foundation area Base area of the deep foundations
324 Foundation coverings m2 Foundation surface Base area of the foundation coverings
325 Sealing and cladding m2 Sealing and cladding Sealed and clad surfaces
surface
326 Drainage systems m2 Foundation area/ Base area of the foundation level
substructure area
329 Miscellaneous for KG 320 m2 Foundation area/ Base area of the foundation level
substructure area
330 Exterior walls/ m2 External wall area/ Area of exterior walls/area of
Vertical building area of vertical vertical building structures,
structures, exterior building structures, exterior
external
331 Load-bearing exterior m2 External wall surface, Area of the load-bearing exterior
walls load-bearing walls
332 Non-load- m2 External wall surface, Area of non-load-bearing exterior
bearing exterior non-load-bearing walls
walls
333 External supports m Outer support length Length of the outer supports
334 External wall openings m2 External wall opening Area of external wall openings
area
335 Exterior wall cladding, m2 Exterior wall cladding Surface area of external wall
exterior surface, exterior cladding
336 Exterior wall cladding, m2 Exterior wall cladding Surface of the inner exterior wall
interior surface, interior cladding
337 Elementised m2 External wall surface, Area of the elementised exterior wall
exterior wall elementised constructions
constructions
338 Light protection for KG 330 m2 External wall light Area of the light protection structures
protection area on the exterior walls/vertical
building structures
339 Miscellaneous for KG 330 m2 External wall area/ Area of exterior walls/area of
area of vertical vertical building structures,
building structures, exterior
external
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340 Interior walls/vertical Interior wall Area of interior walls/area of
building structures, area/area of vertical vertical building structures,
interior building structures, interior
interior
341 Load-bearing interior m2 Interior wall surface, Area of the load-bearing interior walls
walls load-bearing
342 Non-load- m2 Interior wall surface, non- Area of non-load-bearing interior
bearing interior load-bearing walls
walls
343 Internal supports m Internal support length Length of the internal supports
344 Interior wall openings m2 Inner wall opening area Area of the interior wall openings
345 Interior wall panelling m2 Interior wall cladding Surface area of interior wall
surface coverings
346 Elementised m2 Interior wall surface, Surface area of the elementised
interior wall elementised interior wall constructions
constructions
347 Light protection for KG 340 m2 Interior wall light Area of the light protection
protection surface structures on the interior

walls/vertical building structures
349 Miscellaneous for KG 340 m2 Interior wall Area of interior walls/area of
area/area of vertical vertical building structures,
building structures, interior
interior
350 Ceilings/horizontal m2 Ceiling area/area of Areas of the ceilings/areas of the
building structures horizontal building horizontal building structures
structures
351 Ceiling constructions m2 Ceiling construction area Surface area of the ceiling structures
352 Ceiling openings m2 Ceiling opening area Area of the ceiling openings
353 Ceiling coverings m2 Ceiling covering surface Surface area of the ceiling coverings
354 Ceiling panelling m2 Ceiling cladding surface Surface area of the ceiling panelling
355 Elementised ceiling m2 Ceiling surface, Area of the elementised ceiling

constructions elementised constructions
359 Miscellaneous for KG 350 m2 Ceiling area/area of Areas of the ceilings/areas of the
horizontal building horizontal building structures
structures
360 Roofs m2 Roof area Area of the roofs including the
roof overhangs and front roofs
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361 Roof constructions m2 Roof construction area Area of roof structures including
roof overhangs and canopies
362 Roof openings m2 Roof opening area Area of the roof openings
363 Roof coverings m2 Roof covering area Area of the roof coverings
364 Roof panelling m2 Roof cladding area Area of the roof cladding
365 Elementised roof m2 Roof surface, Area of the elementised roof
constructions elementised construction
366 Light protection for KG 360 m2 Roof light protection area Area of light protection constructions
on roofs
369 Miscellaneous for KG 360 m2 Roof area Area of the roofs including roof
overhangs and front roofs
370 Infrastructure facilities

371 Systems for road traffic
372 Systems for rail transport
373 Installations for air traffic
374 Hydraulic engineering

facilities
According to the requirements of the project
375 Wastewater disposal
systems
376 Water supply systems
377 Energy and

information supply
systems
378 Waste disposal facilities
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380 Structural fixtures m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
381 General fixtures
382 Special fixtures
383 Landscape design
installations
384 Mechanical installations
385 Fixtures in civil According to the requirements of the project
engineering structures
386 Orientation and

information systems
387 Protective fittings
390 Other measures for m2 Gross floor area (GFA) Total gross floor area according to
building structures DIN 277-1
391 Construction site

equipment
392 Scaffolding
393 Security measures
394 Demolition measures
395 Repairs According to the requirements of the project
396 Material disposal

397 Additional measures
398 Temporary building
constructions
6.4 Quantities and reference units for cost group 400
In addition to the cost breakdown in Table 1, the extended breakdown in Table 4 with the quantities and
reference units can be used for cost group 400 Building technical installations.
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Table 4 - Quantities and reference units for cost group 400

400 Building - Technical
installations
410 Sewage, water and gas
systems
411 Sewage systems
1) Sewage pipes m Sewage pipe Length of wastewater pipes
2) Ground pipes / m Ground line Length of the underground pipes
drains
3) Collection and St. Collection and Number of collection and treatment
treatment systems treatment plant facilities
4) Separator St. Separator Number of separators
5) Lifting systems St. Lifting system Number of lifting units
412 Water systems
1) Extraction plants St. Extraction plant Number of extraction plants
2) Processing plants St. Processing plant Number of treatment plants
3) Pressure boosting St. Pressure booster Number of pressure boosting

systems system systems
4) Water pipes m Water pipe Length of water pipes
5) Decentralised water St. Decentralised water Number of decentralised water heaters
heaters heaters
6) Sanitary objects St. Sanitary object Number of sanitary objects
7) Water reservoir St. Water reservoir Number of water reservoirs
413 Gas systems
1) Storage and St. Storage and generation Number of storage and production
generation facilities system facilities
2) Transfer stations St. Transfer station Number of transfer stations
3) Pressure control St. Pressure control system Number of pressure regulating stations
systems
4) Gas pipes m Gas pipe Length of the gas pipes
419 Miscellaneous for KG
410
1) Installation block St. Installation block Number of installation blocks
2) Sanitary cubicles St. Sanitary cubicle Number of sanitary cubicles
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420 Heat supply systems
421 Heat generation systems
1) Fuel supply systems St. Fuel supply system Number of fuel supply systems
2) Heat transfer kW Heat output Heat Heat output of the heat transfer
stations transfer stations
3) Boiler systems kW Boiler output Boiler output of the boiler systems
4) Heat pump systems kW Heat output heat pump Heat output of the heat pump
systems
5) Thermosolar systems kW Heat output thermo-solar Heating output of the thermosolar
systems
6) Water heating St. Water heating system Number of water heating systems
systems
7) Measuring, control St. Heating group Number of heating groups
and regulation
systems
422 Heat distribution
networks
1) Distributions St. Heating group Number of heating groups
2) Pipework m Piping heat distribution Length of pipework
network
423 Space heating surfaces
1) Radiator St. Radiators Number of radiators
2) Surface m2 Heating system surface Proportionate net room area
heating according to DIN 277-1
systems
424 Traffic heating surfaces
1) Road and airfield m2 Heating system surface Proportionate net area
heating
2) Point heating St. Point heating Number of points
420
1) Chimney systems St. Chimney system Number of chimney systems
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430 Ventilation and air
conditioning systems
431 Ventilation systems
1) Supply air systems m3/h Supply air volume flow Volume flow of the fans
ventilation
2) Exhaust air systems m3/h Exhaust air volume flow Volume flow of the fans
ventilation
3) Heat recovery kW Heat recovery Performance of the heat recovery
systems Ventilation systems
4) Supply air ducts m2 Supply air duct area Unwinding area of the air ducts
Ventilation
5) Exhaust air ducts m2 Exhaust air duct area Unwinding area of the air ducts
Ventilation
6) Single room fan St. Single room fan Number of individual room fans
7) Single-pipe fan St. Single-pipe fan Number of single-pipe fans
8) Measuring, control and St. Ventilation control loop Number of control loops
regulation systems
432 Partial air conditioning
systems
partial climate
partial climate
3) Heat recovery kW Heat recovery Partial Performance of the heat recovery
systems climate systems
Partial climate
Partial climate
6) Measuring, control and St. Subclimate control loop Number of control loops
regulation systems
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433 Air conditioning systems
Climate
Climate
3) Heat recovery kW Heat recovery Climate Performance of the heat recovery
systems systems
Climate
Climate
6) Measuring, control and St. Climate control loop Number of control loops
regulation systems
434 Refrigeration systems
1) Refrigeration kW Cooling capacity Cooling capacity of the refrigeration
systems systems
2) Recooling systems kW Cooling capacity Cooling capacity of the recooling

system
3) Pumps, distributors St. Cold/cooling water Number of pumps
pump
4) Pipework m Piping Length of pipework
refrigeration
system
5) Measuring, control and St. Control group Number of regular groups
regulation systems refrigeration system
430
1) Ventilated ceilings m2 Ventilated ceiling area Proportionate net room area
according to DIN 277-1
2) Chilled ceilings m2 Chilled ceiling area Proportionate net room area
3) Room units St. Ventilation/air Number of ventilation/air
conditioning room unit conditioning room units
4) Exhaust air window St. Exhaust air window Number of exhaust air windows
5) Ventilation double m2 Ventilation raised floor Proportionate net room area
floors area according to DIN 277-1
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440 Electrical systems Electrical system for
heavy current
441 High and medium voltage
systems
1) Switchgear St. Switchgear panel - Number of switchgear panels
medium voltage
2) Transformers St. Transformer Number of transformers
442 Own power supply
systems
1) Rotating systems kVA Rated power of rotating Rated power of the rotating
system equipment
2) Static systems with kVA Rated power static Rated power of the static systems
inverter system with inverter
3) Centralised battery Ah Storage capacity Storage capacity of the central
systems battery systems
4) Photovoltaic kWp Rated power Photo- Nominal output of the photovoltaic
systems voltaic systems
443 Low-voltage switchgear
1) Low-voltage main St. Switchgear panel Number of switchgear panels

distribution board Low-voltage main
distribution board
2) Reactive current kvar Reactive current Power of the reactive current
compensation compensation power compensation systems
systems
3) Maximum St. Maximum monitoring Number of maximum monitoring
monitoring systems system systems
4) Harmonic filter St. Harmonic filter Number of harmonic filters
444 Low-voltage installations
1) Cables and lines m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
2) Sub-distributor m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
3) Laying systems m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
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445 Lighting systems
1) Fixed luminaires m2 Gross floor area (GFA) Total gross floor area according to
for general DIN 277-1
lighting
2) Fixed luminaires m2 Gross floor area (GFA) Total gross floor area according to
for safety lighting DIN 277-1
3) Luminaires for St. Light for traffic system Number of luminaires for traffic
traffic facilities systems
446 Lightning protection and
earthing systems
1) Collecting devices, m2 Gross floor area (GFA) Total gross floor area according to
drains DIN 277-1
2) Earthing m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
3) Potential equalisation m2 Gross floor area (GFA) Total gross floor area according to
DIN 277-1
447 Catenary systems

1) Catenary systems m Catenary Length of conductor rails and
overhead/underground lines
440
1) Frequency converter St. Frequency converter Number of frequency converters
2) Low-voltage St. Low-voltage transformer Number of extra-low voltage
transformers transformers
450 Communication,
security and
information
technology systems
451 Telecommunications
systems
1) Telecommunications St. Terminal device Number of terminal devices for
systems telecommunication systems
452 Search and signalling
systems
1) Paging systems St. Receiver Number of receivers for paging
systems
2) Nurse call and bell St. Call centre Number of call points for nurse
systems call and bell systems
3) Door intercom and St. Door intercom Number of intercom stations for
door opener systems door intercom with door opener
systems
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453 Time service systems
1) Clock systems St. Slave clock Number of slave clocks for clock
systems
2) Time recording St. Terminal Number of terminals for time
systems recording systems
454 Electroacoustic systems
1) Public address St. Loudspeaker Number of loudspeakers for public

systems address systems
2) Conference and St. Subscriber device Number of participant devices for
interpreting conference and interpreting
equipment systems
3) Intercom and St. Intercom station Number of call stations
intercom
systems
455 Audiovisual media and
antenna systems
1) Television and St. Connection for television Number of connections

radio reception and radio reception
systems
2) Television and radio St. Connection for television Number of connections
distribution systems and radio reception
3) Television and radio St. Connection for television Number of connections
broadcasting centres and radio reception
4) Video systems St. Video connection Number of connections for video
systems
5) Radio, transmitting St. Radio connection, Number of connections
and receiving send/receive
systems
6) Radio control centres St. Radio centre Number of connections
connection
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456 Hazard detection and
alarm systems
1) Fire alarm systems St. Fire alarm group Number of signalling groups for fire
alarm systems
2) Hold-up and burglar St. Robbery/burglary Number of alarm groups for
alarm systems reporting group hold-up and intruder alarm
systems
3) Guard control St. Checkpoint Number of control points for guard
systems control systems
4) Access control St. Card reader Number of card readers for access
systems control systems
5) Space St. Monitor/camera Number of monitor/camera
observation connection connections for room monitoring
systems systems
6) Video surveillance St. Monitor/camera Number of monitor/camera
systems connection connections for video
surveillance systems
457 Data transmission
networks
1) Data transmission St. Terminal connection Number of terminal connections
networks for data transmission networks
458 Traffic control systems
1) Traffic signalling St. Traffic signalling system Number of signalling systems

systems
2) Electronic St. Scoreboard Number of display panels
scoreboards
3) Toll systems, St. Terminal Number of terminals
toll payment
4) Toll systems, toll St. Toll control centre Number of checkpoints
monitoring
5) Car park guidance St. Scoreboard Number of display panels
systems
6) Transport telematics Function of transport Number of functions for traffic
telematics telematics
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450
1) Laying systems m Cable duct Length of the cable ducts
installation systems
2) Passenger guidance m Cable duct for passenger Length of the cable ducts
systems guidance systems
3) Car park guidance m Cable duct car park Length of the cable ducts
systems guidance systems
4) Telecontrol systems St. Telecontrol system Number of telecontrol systems
460 Conveyor systems
461 Lifts
1) Passenger lifts St. Passenger lift stop Number of stops
2) Goods lifts St. Goods lift stop Number of stops
3) Small goods lifts St. Small goods lift stop Number of stops
462 Escalators, moving

walks
1) Escalators St. Escalator system Number of escalators
2) Moving walks St. Moving walkway Number of moving walkways
463 Drive-on systems
1) Façade access St. Façade access system Number of façade access systems
systems
464 Transport systems
1) Automatic goods St. Automatic goods Number of automatic goods
transport transport system transport systems
systems
2) Small goods St. Small goods conveyor Number of small goods conveyor
conveyor system systems
systems
3) Pneumatic tube St. Pneumatic tube system Number of pneumatic tube systems
systems
465 Crane systems
1) Crane systems St. Crane system Number of crane systems
466 Hydraulic systems
1) Hydraulic systems St. Hydraulic system Number of hydraulic systems
460
1) Lifting platforms St. Lifting platform Number of lifting platforms
2) Parking systems St. Pitch Number of parking spaces
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470 Utilisation-specific
and process
engineering systems
471 Kitchen equipment
1) Commercial m2 Canteen area Proportionate net room area

kitchen systems according to DIN 277-1
2) Household / ward m2 Household/station Proportionate net room area
kitchens kitchen area according to DIN 277-1
3) Tea kitchens m2 Kitchenette area Proportionate net room area
472 Laundry, cleaning
and bathing
facilities
1) Laundry facilities m2 Laundry area Proportionate net room area
2) Dry cleaning systems m2 Chemical cleaning Proportionate net room area
contact surface according to DIN 277-1

3) Medical device m2 Medical device cleaning Proportionate net room area
cleaning systems area according to DIN 277-1
4) Bed cleaning m2 Bed cleaning area Proportionate net room area

systems according to DIN 277-1
5) Sterilisation m2 Sterilisation unit area Proportionate net room area
systems according to DIN 277-1
6) Swimming pool St. Swimming pool facility Number of swimming pool
facilities facilities
7) Sauna facilities St. Sauna facility Number of sauna facilities
8) Medical bathing St. Medical bathing facility Number of medical bathing
facilities facilities
9) Whirlpools St. Whirlpool Number of whirlpools
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473 Media supply systems,
medical and laboratory
equipment
1) Centres for technical St. Centre for technical Number of respective control centres
and medical gases, and medical gases,
compressed air compressed air
generation, vacuum generation, vacuum
generation, liquid generation, liquid
chemicals, solvents chemicals, solvents
and demineralised and demineralised
water water
2) Pipes, armatures and m Line for gas, pressurised Length of the respective cables
transfer stations for air, vacuum, liquid
technical and chemicals, solvents,
medical gases, demineralised water
compressed air,
vacuum, liquid
chemicals, solvents
and demineralised
water
3) Diagnostic St. Diagnostic device, Number of respective devices,

equipment, treatment device, equipment and auxiliary equipment
treatment operating theatre device,
equipment, assistive device for
operating theatre people with disabilities
equipment and
assistive devices for
people with
disabilities
4) Fume cupboards and St. Fume cupboard, sink Number of fume cupboards and
rinsing sinks
5) Wall and double St. Wall workbench, Number of wall and double
workbenches double workbench workbenches
6) Media cells St. Media cell Number of media cells
474 Fire extinguishing
systems
1) Sprinkler systems St. Sprinkler head Number of sprinkler heads
2) CO2 extinguishing St. Extinguishing nozzle Number of extinguishing nozzles
systems
3) Extinguishing m. Extinguishing water Length of the extinguishing water
water pipes pipe pipes
4) Wall hydrants St. Wall hydrant Number of wall hydrants
5) Fire extinguishers St. Fire extinguisher Number of fire extinguishers
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DIN 276:2018-12

475 Process heating, cooling
and ventilation systems
1) Heat generation St. Heat generation system Number of heat generation systems
systems
2) Heat distribution m Heat distribution pipe Length of the heat distribution pipes
pipes
3) Refrigeration St. Refrigeration system Number of refrigeration systems
systems
4) Cooling m Refrigeration Length of the cooling distribution lines
distribution distribution pipework
lines
5) Paint mist separation m3/h Colour mist separation Volume flow of the fans
systems
6) Process exhaust air m3/h Process air Volume flow of the fans
systems
7) Extraction systems m3/h Suction Volume flow of the fans
476 Other utilisation-specific
systems
1) Waste disposal St. Waste disposal plant Number of waste disposal facilities
facilities
2) Special waste St. Hazardous waste Number of hazardous waste disposal
disposal systems disposal plant facilities
3) Media disposal St. Media disposal system Number of media disposal systems
systems
4) Vacuum cleaning St. Vacuum cleaning system Number of suction points
systems
5) Stage equipment, St. Stage equipment, upper Number of stage equipment, upper
upper machinery machine machinery
6) Stage equipment, St. Stage equipment, sub- Number of technical stage systems,
sub-machinery machine sub-machines
7) Vehicle washing St. Car wash Number of car washes

systems
8) Refuelling systems St. Refuelling system Number of refuelling stations
52
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477 Process engineering
systems, water, waste
water and gas
1) Drinking water St. Drinking water treatment Number of drinking water treatment
treatment plants plant plants
2) Wastewater St. Waste water treatment Number of wastewater treatment
treatment plants plant plants
3) Sludge treatment St. Sludge treatment plant Number of sludge treatment plants
plants
4) Rainwater treatment St. Rainwater treatment Number of rainwater treatment
systems system systems
5) Groundwater St. Groundwater Number of groundwater
decontamination decontamination decontamination systems
plants plant
6) Gas treatment plants St. Gas treatment plant Number of gas treatment plants
478 Process plants, solids,

recyclables and waste
1) Solids treatment St. Solids treatment plant Number of solids treatment plants
plants
2) Waste treatment St. Waste treatment plant Number of waste treatment
plants plants
3) Combustion systems St. Incinerator Number of incineration plants
4) Pyrolysis systems St. Pyrolysis plant Number of pyrolysis systems

5) Recycling systems St. Recycling plant Number of recycling plants

470
1) Withdrawal St. Part of the extraction Number of system components
systems at dams system
2) Withdrawal pipes at m Withdrawal line Length of the sampling lines
dams
3) Monitoring systems St. Monitoring components Number of monitoring components
on dams
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DIN 276:2018-12

480 Building and plant
automation
481 Automation
equipment
1) Automation St. Building and Number of data points for
equipment system automation building and system automation
data point
482 Switchgear cabinets,
automation focal points
1) Switch cabinets, St. Building and Number of building and system
automation system automation automation data points
focal points data point
483 Automation management
1) Automation St. Building and Number of building and system

management system automation automation data points
data point
484 Cables, lines, installation

systems
1) Cables, lines, St. Building and Number of building and system
installation systems system automation automation data points
data point
485 Data transmission
networks
1) Data transmission St. Building and Number of building and system
networks system automation automation data points
data point
480
1) Building and plant St. Building and Number of building and system
automation other system automation automation data points
data point
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DIN 276:2018-12

490 Other measures for m2 Gross floor area (GFA) Total gross floor area according to
technical DIN 277-1
installations
491 Construction site
equipment
492 Scaffolding
493 Security measures
494 Demolition measures
495 Repairs Like KG 490
496 Material disposal
497 Additional measures
498 Provisional technical

installations
490
55
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DIN 276:2018-12
References
DIN 18205, Requirements planning in the building industry
STLB-Bau, standard service book for the construction industry
VOB Part C, General Technical Terms of Contract for Construction Work (VOB/C)
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GERMAN STANDARD December 2018

ICS 91.010.20 Replacement for

Total length 56 pages

DIN Standards Committee for Construction (NABau)

5.4 Presentation of the cost breakdown.........................................................................................................14

b) The regulatory content of DIN 277-3:2005-04 was adopted in DIN 276.

c) The structure of the standard has been revised.

f) The terms have been revised and supplemented.

DIN 276: 1934-08, 1943-08, 1954x-03, 1993-06

DIN 18960, Utilisation costs in building construction

— DIN-TERMinology portal: at https: //www.din.de/go/din-term

4 Principles of cost planning

4.2 Cost calculation

4.2.2 Presentation and depth of structure

4.2.4 Cost status

4.2.5 Principles of cost calculation

4.2.6 Explanations on the construction project

4.2.7 Cost calculation method and cost parameters

4.2.8 Different buildings or facilities, several buildings or sections

4.2.9 Construction projects in existing buildings

4.2.10 Existing substance

4.2.11 Contributed goods and services

4.2.12 Special costs

4.2.13 Forecasted costs

4.2.14 Risk-related costs

4.2.15 Value added tax

VAT can be recognised as follows, depending on the respective requirements:

— VAT is included in the cost information ("gross figure").

— VAT is not included in the cost figures ("net figure").

4.3 Stages of cost determination

4.3.1 General information

4.3.2 Cost framework

The cost framework is based in particular o n the following information:

— information on the location, if applicable;

— Explanatory information on the organisation and scheduling of the construction project.

4.3.3 Cost estimate

The cost estimate is used to decide on the preliminary planning.

The cost estimate is based in particular on the following information:

— Details of the building plot;

— Results of the preliminary planning, in particular planning documents and drawings;

4.3.4 Cost calculation

The cost calculation is used to decide on the design planning.

The cost calculation is based in particular o n the following information:

— Explanations on the organisation and scheduling of the construction project;

4.3.5 Cost estimate

The cost estimate is based in particular on the following information:

— Planning documents, e.g. execution, detail and construction drawings;

— Service descriptions of the service areas;

— Calculations, e.g. for stability, thermal insulation, technical installations;

— Determination of quantities of partial services;

— Explanations on the organisation and scheduling of the construction project;

4.3.6 Cost estimate

The cost estimate is based in particular on the following information:

— Offers from the executing companies with service descriptions;

— Orders to executing companies including the contract documents;

— Determination of quantities of partial services;

— Invoices of the executing companies and results of the audit;

— Compilation of the costs already incurred in some areas.