NAHB Standard Homebuilder Cost Codes

Cost Code Description

1-00-0000 PRODUCT DEFINITION
1-01-0000 PREAQUISITION COSTS
1-01-0110 Feasibility Study
1-01-0120 Environmental Impact Study
1-01-0130 Option Fees
1-01-0140 Professional Fees
2-00-0000 LAND DEVELOPMENT
2-01-0000 PREAQUISITION COSTS
2-01-0101 Appraisal Fees
2-01-0102 Attorney Fees
2-01-0103 Environmental Reports
2-01-0104 Extension Fees
2-01-0105 Option Fees
2-01-0110 Land Acquisition Costs
2-01-0111 Attorney Fees
2-01-0112 Land Acquisition Expense
2-01-0113 Settlement Charges
2-01-0114 Option Fees
2-01-0120 Land Planning and Design
2-01-0121 Attorney Fees
2-01-0122 Engineering Fees
2-01-0123 Planning commission fees
2-01-0124 Planning review fees
2-01-0130 Engineering
2-01-0131 Onsite Engineering
2-01-0132 Offsite Engineering
2-01-0135 Restaking
2-01-0140 Earthwork
2-01-0141 Clearing
2-01-0142 Compaction
2-01-0143 Erosion and Sedimentation Control
2-01-0144 Fine Grading
2-01-0145 Gabon's
2-01-0146 Haul Offsite
2-01-0147 Miscellaneous
2-01-0148 Replace Topsoil
2-01-0149 Retention Basins
2-01-0150 Rock Removal
2-01-0151 Site Excavation
2-01-0152 Strip Topsoil
2-01-0153 Trenching
2-01-0160 Utilities
2-01-0161 Cable Offsite
2-01-0162 Cable Onsite
2-01-0163 Electric Offsite/Pole Relocation
2-01-0164 Electric Onsite
2-01-0165 Gas Line Offsite

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2-01-0166 Gas Line Onsite
2-01-0167 Intent to Construct Fee
2-01-0168 Miscellaneous
2-01-0169 Phone Offsite
2-01-0170 Phone Onsite
2-01-0171 Propane for Permanent Heat Source
2-01-0172 Propane for Temp Heat Source
2-01-0173 Sanitary Sewer Offsite
2-01-0174 Sanitary Sewer Onsite
2-01-0175 Storm Sewer Offsite
2-01-0176 Storm Sewer Onsite
2-01-0177 Temporary Electric and Gas Services
2-01-0178 Water Line Offsite
2-01-0179 Water Line Onsite
2-01-0180 Streets and Walks
2-01-0181 Curbing
2-01-0182 Gates and Fencing
2-01-0183 Guard Rails
2-01-0184 Public Sidewalks
2-01-0185 Roadway Paving Onsite
2-01-0186 Roadway work /widening Offsite
2-01-0187 Roadway work Onsite
2-01-0188 Street Lights
2-01-0189 Traffic Lights
2-01-0190 Trails and Bike Paths
2-01-0200 Signage
2-01-0201 Directional Signs - Offsite
2-01-0202 Entrance Signs
2-01-0203 Road Painting and Directional Lines
2-01-0204 Street Signs
2-01-0210 Landscaping
2-01-0211 Common Areas
2-01-0212 Entrance Way
2-01-0213 Maintenance
2-01-0214 Pavers and hardscaping
2-01-0215 Retaining walls/segmental retaining walls
2-01-0216 Wells/Irrigation Systems
2-01-0220 Amenities
2-01-0221 Flag Poles
2-01-0222 Guard House
2-01-0223 Miscellaneous
2-01-0224 Recreation Building
2-01-0225 Swimming Pool
2-01-0226 Tennis Courts
2-01-0230 Sample Costs
2-01-0231 Utilities
2-01-0232 Wallpapering
2-01-0233 Wall Treatments
2-01-0234 Temporary Furnishings
2-01-0235 Permanent Furnishings
2-01-0236 Installation Labor

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3-00-0000 DIRECT CONSTRUCTION
3-01-0000 PREPARATION PRELIMINARIES
3-01-1000 PERMITS AND FEES
3-01-1010 Building Permits
3-01-1020 HBA Assessments
3-01-1030 Warranty Fees
3-01-1100 ARCHITECTURAL AND ENGINEERING
3-01-1110 Blueprints
3-01-1120 Surveys
3-01-1200 SITE WORK
3-01-1210 Lot Clearing
3-01-1220 Fill Dirt and Material
3-01-1230 Rough Grading
3-01-1300 DEMOLITION
3-01-1400 UTILITY CONNECTIONS
3-01-1410 Temporary Electric
3-01-1420 Individual Wells
3-01-1430 Water Service
3-01-1440 Septic Systems
3-01-1450 Sewer Service
3-01-1460 Gas Service
3-01-1470 Electric Service
3-01-1480 Telephone Service
3-01-1490 Other Utility Connections
3-02-0000 EXCAVATION AND FOUNDATION
3-02-2000 EXCAVATION
3-02-2010 Shoring
3-02-2020 Earth Hauling
3-02-2100 FOOTING AND FOUNDATIONS
3-02-2120 Concrete Blocks
3-02-2130 Gravel
3-02-2140 Sand
3-02-2150 Rebar and Reinforcing Steel
3-02-2160 Other Foundation Material
3-02-2170 Labor Footings and Foundation
3-02-2200 WATERPROOFING
3-02-2300 TERMITE PROTECTION
3-03-0000 ROUGH STRUCTURE
3-03-3000 STEEL
3-03-3010 Stairs - Steel
3-03-3020 Beams - Steel
3-03-3030 Posts - Steel
3-03-3100 FRAMING
3-03-3110 Materials - Floor Framing
3-03-3120 Materials - Wall Framing
3-03-3130 Materials - Roof Framing
3-03-3140 Materials - Trusses
3-03-3150 Materials - Basement Framing
3-03-3160 Framing Labor
3-03-3400 CONCRETE

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3-03-3410 Concrete Formwork
3-03-3420 Structural Slabs
3-03-3430 Structural Frame
3-03-3440 Concrete Stairs
3-03-3450 Precast Decks and Walls
3-03-3460 Garage or Carport Slab
3-03-3470 Concrete Labor
3-03-3500 ROUGH SHEET METAL
3-03-3510 Gutters and Downspouts
3-03-3520 Metal Edge and Flashing
3-03-3530 Soffit and Gable Flashing
3-03-3600 ROUGH PLUMBING
3-03-3610 Rough Plumbing
3-03-3620 Rough Plumbing Labor
3-03-3700 ROUGH ELECTRICAL
3-03-3710 Rough Electrical Material
3-03-3720 Rough Electrical Labor
3-03-3800 ROUGH HVAC
3-03-3810 Rough HVAC Material
3-03-3820 Rough HVAC Labor
3-04-0000 FULL ENCLOSURE
3-04-4000 ROOFING
3-04-4010 Roofing Material
3-04-4020 Roofing Labor
3-04-4100 MASONRY
3-04-4110 Chimney
3-04-4120 Fireplace
3-04-4130 Brick Veneer
3-04-4140 Brick or Stone Wall
3-04-4150 Masonry Flooring
3-04-4500 WINDOWS AND DOORS
3-04-4510 Windows
3-04-4520 Skylights
3-04-4530 Storm Windows and Doors
3-04-4540 Exterior Doors
3-04-4550 Interior Closet Doors
3-04-4560 Sliding Glass Doors
3-04-4570 Garage Doors
3-04-4580 Window and Door Hardware
3-04-4590 Window and Door Installation
3-04-4700 INSULATION
3-04-4710 Foundtn and Bsmt Insulation
3-04-4720 Roof and Ceiling Insulation
3-04-4730 Wall Insulation
3-04-4740 Floor Insulation
3-04-4750 Weatherstrp and Vapor Barrier
3-04-4760 Insulation Labor
3-04-4800 EXTERIOR TRIM
3-04-4810 Posts and Columns
3-04-4820 Siding
3-04-4830 Shutters

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3-04-4840 Cornices and Rake Trim
3-04-4850 Exterior Trim Hardware
3-04-4860 Exterior Trim Labor
3-04-4900 EXTERIOR PAINTING
3-04-4910 Exterior Painting Material
3-04-4920 Exterior Painting Labor
3-05-0000 FINISHING TRADES
3-05-5000 DRYWALL
3-05-5010 Drywall Material
3-05-5020 Drywall Labor
3-05-5030 Drywall Hanging
3-05-5040 Drywall Finishing
3-05-5100 FLOORING
3-05-5110 Resilient Flooring
3-05-5120 Resilent Floor Installation
3-05-5130 Carpeting
3-05-5140 Carpet Installation
3-05-5150 Hardwood Flooring
3-05-5160 Hardwood Flooring Install
3-05-5200 INTERIOR TRIM
3-05-5210 Moulding
3-05-5220 Paneling
3-05-5230 Closet Shelving
3-05-5240 Hardware - Interior Trim
3-05-5250 Interior Trim Labor
3-05-5300 CERAMIC TILE
3-05-5310 Ceramic Trim
3-05-5320 Ceramic Tile Installation
3-05-5400 CABINETS
3-05-5410 Kitchen Cabinets
3-05-5420 Countertops
3-05-5430 Bathroom Cabinets
3-05-5440 Cabinet Hardware
3-05-5500 APPLIANCES
3-05-5510 Range
3-05-5520 Range Hood
3-05-5530 Disposal
3-05-5540 Dishwasher
3-05-5550 Refrigerator
3-05-5560 Washer Dryer
3-05-5570 Microwave
3-05-5580 Vacuum
3-05-5590 Others
3-05-5600 FINISH PLUMBING
3-05-5610 Finish Plumbing Material
3-05-5620 Finish Plumbing Labor
3-05-5700 FINISH ELECTRICAL
3-05-5710 Finish Electrical Material
3-05-5720 Finish Electrical Labor
3-05-5800 FINISH HVAC
3-05-5810 Finish HVAC Material
3-05-5820 Finish HVAC Labor

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3-05-5900 INTERIOR DECORATION
3-05-5910 Interior Painting Material
3-05-5920 Interior Painting Labor
3-05-5930 Wall Coverings
3-06-0000 COMPLETION AND INSPECTION
3-06-6000 BUILDING CLEAN-UP
3-06-6010 Building Clean-up
3-06-6100 LANDSCAPING
3-06-6110 Fill Dirt
3-06-6120 Top Soil
3-06-6130 Trees
3-06-6140 Shrubs
3-06-6150 Sod
3-06-6160 Seed
3-06-6170 Fertilizer
3-06-6180 Irrigation System
3-06-6200 DRIVEWAY
3-06-6210 Driveway Materials
3-06-6220 Driveway Labor
3-06-6300 EXTERIOR STRUCTURES
3-06-6310 Patio Materials
3-06-6320 Patio Labor
3-06-6330 Sidewalks Materials
3-06-6340 Sidewalks Labor
3-06-6350 Fences Materials
3-06-6360 Fences Labor
3-06-6370 Pads Materials
3-06-6380 Pads Labor
3-06-6400 WALK THROUGH INSPECTION COSTS
4-00-0000 FINANCING
4-01-7000 SALES
4-01-7010 Single Family Sales
4-01-7020 Condominium Sales
4-01-7030 Townhome Sales
4-01-7100 MISC REVENUE
4-01-7110 Interest Income
4-01-7120 Prepaid Assessments
4-01-7130 Insurance Premiums
4-01-7140 Earnest Money Paid
4-01-7150 Rent Credit
4-01-7200 MISC COSTS
4-01-7210 Buyer Concessions
4-01-7220 Closing Costs
4-01-7300 COMMISSIONS
4-01-7310 Commissions - In House
4-01-7320 Commissions - Broker
4-01-7400 FEES
4-01-7410 Bank Processing Fees
4-01-7440 Closing Fees to Company
4-01-7450 Buyer Fees
4-01-7460 HomeOwner Assoc. Fees

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4-01-7480 Transfer Tax
4-01-7490 Title and Recording Fees
4-01-7500 CONSTRUCTION FINANCE COSTS
4-01-7510 Construction Interest
4-01-7530 Appraisals
5-00-0000 INDIRECT CONSTRUCTION
5-01-0000 OVERHEAD
5-01-8000 SALARIES AND WAGES
5-01-8010 Superintendents
5-01-8020 Laborers
5-01-8030 Architects/Drafters/Estimators
5-01-8040 Wages and other
5-01-8050 Lost Time
5-01-8090 Other
5-01-8100 PAYROLL TAXES AND BENEFITS
5-01-8110 Payroll Taxes
5-01-8120 Workers Comp
5-01-8130 Health Insurance
5-01-8140 Retirement/Pension/Profit
5-01-8150 Unions
5-01-8160 Other Benefits
5-01-8200 FIELD OFFICE EXPENSE
5-01-8210 Rent
5-01-8220 Maintenance and Repairs
5-01-8230 Utilities
5-01-8240 Telephone
5-01-8250 Other Field Expense
5-01-8300 FIELD WAREHOUSE AND STORAGE
5-01-8310 Rent
5-01-8320 Maintenance and Repair
5-01-8330 Utilities
5-01-8340 Telephone
5-01-8400 VEHICLES, TRAVEL AND ENT
5-01-8410 Vehicle Lease Payments
5-01-8420 Mileage Reimbursements
5-01-8430 Maintenance and Repairs
5-01-8450 Taxes, Licenses and Insurance
5-01-8460 Cust Business Entertainment
5-01-8470 Travel
5-01-8500 FIELD EQUIPMENT
5-01-8510 Rent, Field Equipment
5-01-8520 Maintenance and Repairs
5-01-8530 Operating Expenses
5-01-8540 Taxes, Licenses and Insurance
5-01-8550 Small Tools and Supplies
5-01-8600 COSTS OF MAINT - UNSOLD UNITS
5-01-8610 Heat
5-01-8620 Electricity
5-01-8630 Water and Sewer
5-01-8640 Lawn Care
5-01-8650 Utilities, Finished Lots

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5-01-8660 Maintenance and Repairs
5-01-8670 Security
5-01-8700 WARRANTY COSTS
5-01-8710 Warranty Labor
5-01-8720 Warranty Material
5-01-8730 Warranty Subcontractor
5-01-8740 Warranty Other
5-01-8800 MARKETING COSTS
5-01-8810 Model Home Costs
5-01-8820 Sales Commissions
5-01-8830 Sales Facilities
5-01-8840 Semi-permanent Signage
5-01-8990 Other Indirect Costs

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