Global Scan

KBR STANDARD CONTROL ACCOUNT NUMBERS DICTIONARY OF SCAN’s

Prepared By: PROJECT CONTROLS PROCESSES & SYSTEMS Revised OCT. 10, 2016

B

10 Oct 2016

Misc. corrections

R. Morrow

RJM

A

8 Mar 2016

Issued for Review

R. Morrow

RJM

--

GM

REV

DATE

DESCRIPTION

ORGINATED BY

CHECKED BY

QHSE REVIEW BY

APPROVED BY

RJM

KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) Table of Contents B

SITE PREPARATION.....................................................................................................................................3

K

SITE IMPROVEMENTS.................................................................................................................................7

F

UNDERGROUND ELECTRICAL...................................................................................................................13

U

UNDERGROUND PIPING...........................................................................................................................17

D

DEMOLITION............................................................................................................................................24

L

PIPELINES.................................................................................................................................................31

J

PILING......................................................................................................................................................34

C

CONCRETE AND PAVING..........................................................................................................................37

Q

SPECIALIZED CONCRETE & COATINGS......................................................................................................45

N

MODULES.................................................................................................................................................49

S

STRUCTURAL STEEL..................................................................................................................................53

A

ARCHITECTURAL/BUILDINGS/ENCLOSURES.............................................................................................67

P

ABOVEGROUND PIPING...........................................................................................................................73

E

A/G ELECTRICAL.......................................................................................................................................91

I

INSTRUMENT AND CONTROL.................................................................................................................106

V

INSULATION...........................................................................................................................................117

R

SURFACE PREPARATION AND PAINTING................................................................................................121

G

TELECOMMUNICATIONS........................................................................................................................124

M

MECHANICAL EQUIPMENT.....................................................................................................................129

O

MARINE WORKS.....................................................................................................................................144

W

SCAFFOLDING (SUBCONTRACTED).........................................................................................................151

Z

MATERIAL RELATED...............................................................................................................................154

H

HOME OFFICE COSTS..............................................................................................................................155

Y

COMMISSIONING...................................................................................................................................162

X

CONSTRUCTION OH&I............................................................................................................................164

7

REWORK.................................................................................................................................................179

8

OTHER PROJECT COSTS..........................................................................................................................184

9

PROJECT BELOW LINE COSTS.................................................................................................................186

Appendix – Revision Detail Explanation.........................................................................................................187 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

B

SITE PREPARATION – These accounts are for work required to raise or lower the

site to rough or finish grade elevations. Permanent materials will be charge to the BA00 account. Material handling, unloading and storage of materials, and clean–up are to be included in the appropriate labor account. Key quantity will be (LOT). BA

SITE PREPARATION MATERIALS BA00

SITE PREPARATION MATERIALS – Summarization account for Project Controls. This account will only be populated in output reports to establish project budgets. BA0000

B1

SITE PREPARATION – MATERIALS (LOT)

CLEARING, GRUBBING AND STRIPPING B100

CLEARING AND GRUBBING – General clearing of brush and trees and grubbing of plant site. This account includes all grading of plant site before construction. Quantities will be by area (ACR/HA). B10010 B10020

B150

STRIPPING – "Neat" volume of all stripping activities required prior to the cut and fill operations. Quantities are measured by volume (CY/M3) or area (SY/2M). B15010 B15020 B15030

B2

CLEARING ONLY (ACR/HA) CLEAR & GRUB (ACR/HA)

STRIPPING (CY/M3) STRIPPING (SY/2M) SCARIFY & RECOMPACT (SY/2M)

SITE CUT AND EXCAVATION B200

SITE CUT (Excludes Concrete, U/G Pipe and Electrical excavation) – "Neat" volume required to lower the site to rough grade elevations. This account should include all site cut activities, excluding “cut to fill”. Spreading and compaction is not included. Quantities are measured by volume of cut materials (CY/M3). B20010 B20020 B20030

SITE CUT – EXCAVATE AT STOCKPILE/BORROW (CY+/M3+) SITE CUT – REUSABLE (CY/M3) SITE CUT - NOT REUSABLE (CY/M3)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) B250 SITE RESTRICTED & UNRESTRICTED EXCAVATION (Excludes Concrete, U/G Pipe and Electrical excavation) – Quantity reflects "Neat" or in-place volume of excavation required. This account is reserved for any excavation required for which there is no associated new concrete, underground pipe or electrical work (i.e. berm excavation, waterway demucking, exploratory trenching, excavation for demolition work, etc.). This account is not to include cut required to bring the site to rough or finish grade elevations. Quantities are measured by volume of excavated materials (CY/M3). B25010 B25020 B270

ROCK EXCAVATION (Excludes Concrete, U/G Pipe and Electrical excavation) - Quantity reflects "Neat" or in-place volume of rock excavation required. All costs for ripping, jackhammer, and drill/blasting of rock are to be included within this account. This account includes rock excavation required to bring the site to rough or finish grade elevations, in addition to any rock excavation required for which there is no associated new concrete, underground pipe or electrical work. Quantities are measured by volume of excavated materials (CY/M3). B27010

B3

SITE RESTRICTED EXCAVATION (CY/M3) SITE UNRESTRICTED EXCAVATION (CY/M3)

ROCK EXCAVATION (CY/M3)

SITE FILL AND BACKFILL B300

SITE FILL (Excludes Concrete, U/G Pipe and Electrical backfill) – "In– Place" or compacted volume of fill required to raise the site to rough or finish grade elevations, including “cut to fill”. Quantities are measured by volume of fill materials (CY/M3). B30010 B30020 B30030

B350

SITE CUT TO FILL (SINGLE OPERATION) (CY/M3) SITE FILL – FROM CUT/TRANSPORT (CY/M3) SITE FILL – FROM PURCHASE (CY/M3)

SITE RESTRICTED & UNRESTRICTED BACKFILL (Excludes Concrete, U/G Pipe and Electrical backfill) – Quantity reflects "Neat" or compacted volume of backfill required. This account is reserved for any backfill required for which there is no associated new concrete, underground pipe or electrical work. (i.e. ditch fill, backfill for demolition work, earthen access ramps, etc.). This account is not to include fill required to bring the site to rough or finish grade elevations. Quantities are measured by volume of backfill materials (CY/M3). B35010 B35020

SITE RESTRICTED BACKFILL (CY/M3) SITE UNRESTRICTED BACKFILL (CY/M3)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) B8 OTHER SITE PREP ACTIVITIES B800

OTHER SITE PREP – All costs for the transportation of materials to stockpile or disposal locations. This account should include the haul for any and all site preparation earthmoving activities, plus as needed for site improvement items. Dump fees, if required, will also be included in this account. Quantities are measured by volume of materials (CY+/M3+). B80010

B9

TRANSPORT/HAUL (CY+/M3+)

SITE PREP GENERAL ITEMS B910

SITE PREP FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). B91000

B930

SITE PREPARATION MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). B93000

B940

SITE PREPARATION SUPPLIER & SUBCONTRACT CLAIMS (LOT)

SITE PREPARATION S/C ALLOWANCE – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). B96000

B970

SITE PREPARATION SUBCONTRACT PRELIMINARIES (LOT)

SITE PREPARATION SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). B95000

B960

SITE PREPARATION MATERIAL & SUBCONTRACT BUY DOWN (LOT)

SITE PREPARATION S/C PRELIMINARIES – Includes subcontractor overhead and indirect costs (LOT). B94000

B950

SITE PREP FIRE / HOLE WATCH (LOT)

SITE PREPARATION SUBCONTRACT ALLOWANCE (LOT)

SITE PREPARATION SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) B97000 SITE – PREPARATION SCAFFOLDING (LOT) B980

SITE PREP CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). B98000

B990

SITE PREPARATION CONCEPTUAL DESIGN DEVELOPMENT (LOT)

SITE PREP CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). B99000

SITE PREPARATION CONSTRUCTION PRACTICES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

K

SITE IMPROVEMENTS – Work during and after the plant site preparation phase which provides improvements to the plant site. Unload and storage of materials and clean–up will be charged to the detail code for which these functions are being performed. Storm sewer work will be included in the underground piping activity. Key quantity will be (LOT). KA00

SITE IMPROVEMENTS MATERIALS – Summarization account for Project Controls. This account will only be populated in output reports to establish project budgets. KA0000

K1

SITE IMPROVEMENTS - MATERIALS (LOT)

DITCHES & CULVERTS K120

DITCHES – Cutting (excavation), fine grading and the on-site stockpiling of excavated material. Linings are to be included in the K240 account. Quantities will be volume of excavation (CY/M3). K12010

K130

DITCHES (CY/M3)

CULVERTS – Linear installation only, includes all excavation, on-site stockpiling of surplus excavated material, and backfill. Any cast–in–place concrete used for head walls, wing walls, and encasement should be included in the C400 account. Storm sewer work will be included in the underground pipe accounts. The quantities will be linear measurement of culvert, by size and material type (LF/LM). K13010 K2

K200

PONDS, DIKES, and LININGS PONDS – All earthwork (cut), fine grading and on-site stockpiling of excavated material for the formation of ponds. Pond dikes are to be included in the K220 account. Quantities will be volume of excavation (CY/M3). K20010

K205

PONDS (CY/M3)

CANALS – Excavation of canals and on-site stockpiling of excavated material. Quantities will be volume of excavation (CY/M3). K20510

K210

CULVERTS (LF/LM)

CANALS (CY/M3)

DREDGING – Dredging activities including mobilization, equipment, and disposal of dredged material. Quantities are measured by volume of material dredged (CY/M3). K21010

DREDGING (CY/M3)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) K220 DIKES/LEVEES – "In–Place" or compacted volume of materials required to provide the dikes/levees embankment. Liners are to be included in the K250 account. Quantities are measured as volume of materials required (CY/M3). K22010 K240

SLOPE PROTECTION – Placement of rip–rap, seeding, top soil, concrete and other types of protection materials. Quantities will be by area of materials installed (SY/2M). K24010

K250

SLOPE PROTECTION (SY/2M)

LININGS - IMPERVIOUS – All cost associated with providing the liner systems as required. Quantities reflect the system area (SY/2M) K25010

K3

DIKES / LEVEES (CY/M3)

LININGS - IMPERVIOUS (SY/2M)

SURFACING K310

STABILIZATION – Surface preparation, dropping of the stabilizer (i.e. lime or cement), watering and compacting. Slurry operations are included. Quantities will be by weight of stabilizer installed (not material to be stabilized) (TN/MT) and dynamic methods are by area (SY/2M). K31010 K31020

K320

BASE COURSE – Base and subbase of all permanent parking lots, roads and asphalt paved areas, including scarify and re-compact, as required. All quantities are measured by volume of base and subbase (CY/M3). K32010

K330

ASPHALT PAVING (SY/2M)

ROCK SURFACING GRAVEL – Placement and light compaction of rock (gravel) area surfacing. All quantities are measured by volume (CY/M3). K34010

K400

BASE & SUBBASE COURSE (CY/M3)

ASPHALT PAVING – Paving services, asphalt materials and fine grading in preparation for paving and installation. Quantities will be by system area required (SY/2M). K33010

K340

STABILIZATION –CEMENT OR LIME (TN/MT) STABILIZATION – COMPACTION (SY/2M)

ROCK SURFACING (CY/M3)

RAILROADS – Construction of permanent track, cost of placing ballast, ties, rails, and installation of any items necessary to erect the completed railway system (such as switches and turnouts). Quantities will be linear feet of track installed (LF/LM).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) K40010 RAILROADS (LF/LM) K500

FENCING – Fencing, gates, and operators. Quantities will be linear feet of fencing (LF/LM) and gates per each, by size (EA) K50010 K50020

K510

GUARD POSTS / RAILINGS / SIGNAGE – Installation of pipe bollards, and guardrails; including excavation, concrete foundations, concrete fill, posts, painting and guard railing etc. Quantities for guard posts, signs and tire stops are per each (EA), and quantities for guard railing are per linear measure of post/railing system (LF/LM). K51010 K51020 K51030 K51040 K51050

K600

GUARD POST (EA) RAILING (LF/LM) SIGNAGE (EA) ROAD MARKING (LF/LM) TIRE STOP (EA)

LANDSCAPING/SEEDING – All beautification of the plant site and plant buildings, including top soil and ground cover. Seeding for the purpose of slope protection is to be included in the K240 account. Quantities will be by area (SY/2M). K60010

K650

LANDSCAPING/SEEDING (SY/2M)

FINISH GRADING – Finish and fine grading of areas which have not received any other type of surfacing treatment, after construction is completed. Includes fine grading to drain. Quantities will be measured by area to be graded (SY/2M). K65010

K7

FENCING (LF/LM) FENCING GATES (EA)

FINISH GRADING (SY/2M)

MARINE K700

MARINE CONSTRUCTION – Marine construction activities such as offshore water intake structures, etc. Quantity measured per Lot (LOT). K70010

K710

MARINE OFFLOADING FACILITIES (MOFs) – Marine construction activities such as loading/unloading piers, etc. Quantity measured per Lot (LOT). K71010

K720

MARINE CONSTRUCTION (LOT)

MARINE OFFLOADING FACILITIES (MOFs) (LOT)

JETTIES – Marine construction activities such as jetties, etc. measured per Lot (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) K72010 JETTIES (LOT) K730

VESSEL DOCKING/BEARTHING FACILITIES – Marine construction activities such as docks, etc. Quantity measured per Lot (LOT). K73010

K8

VESSEL DOCKING/BEARTHING FACILITIES (LOT)

OTHER SITE IMPROVEMENTS K800

WATER WELLS – Permanent water wells for plant water. Quantity will be (LOT). K80010

K820

EARTHEN TANK PADS – Earthen tank pads including sand, asphalt topping, membrane liners, leak detection systems, etc. Quantity measured by volume (CY/M3) K82010

K850

EARTHEN TANK PADS (CY/M3)

SITE DEWATERING – Installing and removing wellpoint systems, deep wells or any other major dewatering system. Quantities will be (LOT) K85010

K860

SITE DEWATERING (LOT)

TUNNELING / BORING / PROBING – Tunneling and boring under roads, railways, existing structures, etc. This includes the cost of digging bore pits, shoring excavated areas, on-site stockpiling of excavated material, etc. Quantities are per linear measurement of tunneling or boring (LF/LM). K86010

K870

TUNNELING / BORING / PROBING (LF/LM)

ROCK ANCHORING DEVICES – Installation of a rock anchoring system. Quantity is measured per each anchoring device (EA). K87010

K880

ROCK ANCHORING DEVICES (EA)

REINFORCED EARTH – Reinforced earth system. This includes the use of geotextile fabrics, concrete rubble, rip–rap, precast panel systems, fill material, anchors, etc. Quantity is measured by panel system area (SY/2M). K88010

K9

WATER WELLS (LOT)

REINFORCED EARTH (SY/2M)

SITE IMPROVEMENT GENERAL ITEMS K910

SITE IMPROVEMENT FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). K91000

SITE IMPROVEMENT FIRE / HOLE WATCH (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) K930 SITE IMPROVEMENT MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). K93000 K940

SITE IMPROVEMENT S/C PRELIMS – Includes subcontractor overhead and indirect costs (LOT). K94000

K950

SITE IMPROVEMENT SUBCONTRACT ALLOWANCE (LOT)

SITE IMPROVEMENT SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). K97000

K980

SITE IMPROVEMENT SUPPLIER & SUBCONTRACT CLAIMS (LOT)

SITE IMPROVEMENT SUBCONTRACT ALLOWANCE – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). K96000

K970

SITE IMPROVEMENT SUBCONTRACT PRELIMINARIES (LOT)

SITE IMPROVEMENT SUPPLIER/ SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). K95000

K960

SITE IMPROVEMENT MATERIAL & SUBCONTRACT BUY DOWN (LOT)

SITE IMPROVEMENT SCAFFOLDING (LOT)

SITE IMPROVEMENT CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). K98000

SITE IMPROVEMENT CONCEPTUAL DESIGN DEVELOPMENT (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) K990 SITE IMPROVEMENT CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). K99000

SITE IMPROVEMENT CONSTRUCTION PRACTICES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

F

UNDERGROUND ELECTRICAL – Includes all labor and material cost for installation, as well as associated trench excavation, backfill, minor dewatering, seal slabs, shoring and sheeting. Also includes "red concrete" envelopes. Unload and store of materials and clean–up will be charged to the detail account for which these functions are being performed, such as unload underground conduit will be charged to account F200. Threading oils, tape for non-permanent applications, cable cleaners, pulling compounds (soap), temporary sealant and temporary tagging are considered as consumable supply. The underground electrical key quantity will reflect the length of underground cable installed (LF/LM). FB00

U/G ELECTRICAL – BULK MATERIALS – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. FB0000 (LF+/LM+)

FC00

ELECTRICAL

-

BULK

MATERIALS

U/G ELECTRICAL – CONCRETE DUCTBANK MATERIAL – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. FC0000

F1

U/G

U/G ELECTRICAL - DUCTBANK CONCRETE MATLS (CY+/M3+)

U/G ELECTRICAL SYSTEM GROUNDING F100

U/G ELECTRICAL SYSTEM GROUNDING – Trench work and installation of a grounding system below grade. Includes installing wire, test wells, ground rods, all terminations, splicing, taping, exothermic connections, mechanical connections, PVC conduit sleeves, and testing. Quantities will be linear feet of wire installed (LF/LM). All ground wire that is an underground and above grade wire as the same wire will become an aboveground wire at the point above finished grade or as the wire is extended out of a concrete foundation above grade. F10001 U/G GROUNDING - RODS (EA) F10002 U/G GROUNDING – SLEEVES (EA) F10003 U/G GROUNDING – CABLE (LF) F10004 U/G GROUNDING – TEST WELL (EA) F10005 U/G GROUNDING – DEEP WELL (EA) F10008 U/G GROUNDING – CONNECTION (EA) F10009 U/G GROUNDING – MISCELLANEOUS (EA)

F2

U/G ELECTRICAL CONDUIT/DUCT BANK

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) F200 U/G ELECTRICAL CONDUIT/DUCT BANK – Installation including associated trench work, measuring, cutting, threading, bending, coupling, stacking and installing of spacers, taping and securing of conduit, plugging, capping, and identification. Quantities will be linear feet of conduit installed (LF+/LM+). Cable and wire contained within conduits shall be included in the ABOVEGROUND cable accounts. All ground wire in the same trench with underground conduit/duct/cable will be charged to the grounding below grade Activity F100. Concrete envelopes will be included in this account. Any underground conduit in a structure, support or building foundation will be considered part of the underground conduit system. F20001 U/G CONDUIT/DUCT BANK (LF+/LM+) F20002 U/G CONDUIT/DUCT BANK LIGHTING (LF+/LM+) F20005 U/G CONDUIT/DUCT BANK - FORMWORK (SF/M2) F20006 U/G CONDUIT/DUCT BANK - REBAR (LB/KG.) F20007 U/G CONDUIT/DUCT BANK - CONCRETE (CY/M3) F3

U/G ELECTRICAL DIRECT BURIAL CABLE F300

F4

DIRECT BURIAL CABLE – Installation including laying of cable/wire, tagging of wire, testing, concrete protection tiles, warning marker tape, fabricating and installation of warning signs and markers. Quantities will be linear feet of cable installed (LF/LM). F30001 DIRECT BURIED CABLE - POWER AND CONTROL (LF/LM) F30002 DIRECT BURIED CABLE - LIGHTING (LF/LM) F30003 DIRECT BURIED CABLE - INSTRUMENT (LF/LM) F30004 DIRECT BURIED FIBER OPTIC - POWER AND CONTROL (LF/LM) F30005 DIRECT BURIED FIBER OPTIC - INSTRUMENT (LF/LM) F30006 DIRECT BURIED FIBER OPTIC - TELECOM (LF/LM) U/G ELECTRICAL CATHODIC PROTECTION

F400 U/G CATHODIC PROTECTION – Installation of the underground portion of cathodic protection systems and all tests in accordance with project specifications. The accounts shall cover all the underground activities to install cathodic protection systems and shall include installation of below grade wiring, continuity strips, reference cells and test stations, anode beds and/or anode wells and anode splice boxes, underground wiring routing markers and protection systems, warning labels and tags as required per project specifications. Quantities will be linear feet of cable installed (LF/LM). F40001 U/G CATHODIC PROTECTION - ANODES (EA) 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) F40003 U/G CATHODIC PROTECTION - CABLE (LF/LM) F40004 U/G CATHODIC PROTECTION - DEEP WELL ANODE (EA) F40008 U/G CATHODIC PROTECTION – CONNECTIONS (EA) F40009 U/G CATHODIC PROTECTION – MISCELLANEOUS (EA) F6

PRECAST ELECTRICAL F610 PRECAST ELECTRICAL – Installation of associated precast concrete manholes, pull boxes, etc. including the purchase cost of precast items from an outside vendor will be charged to this account. (All field pre-casting costs for these items will be charged to Concrete Account C600). Quantities will be each (EA). F61001 PRECAST ELECTRICAL MANHOLES (EA) F61002 PRECAST ELECTRICAL TRENCH WALLS (EA) F61003 PRECAST ELECTRICAL U - TRENCH (EA) F61004 PRECAST ELECTRICAL CONCRETE TILES (EA) F61005 PRECAST ELECTRICAL ROUTE MARKERS (EA)

F7

EXCAVATION AND BACKFILL F700

F9

EXCAVATION AND BACKFILL – Excavation and backfill activities, including but not limited to machine excavation and hand excavation. Includes excavation, backfill, layback, sheet piling, shoring, minor dewatering, and spoil/stockpile of surplus excavated materials. Quantities are measured by “Neat” volume (CY/M3). F70001 EXCAVATION (CY/M3) F70002 BACKFILL (CY+/M3+) F70003 TRENCHING (LF+/LM+) U/G ELECTRICAL GENERAL ITEMS

F910

U/G ELECTRICAL FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). F91000

F930

U/G ELECTRICAL FIRE / HOLE WATCH (LOT)

U/G ELECTRICAL MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). F93000

U/G ELECTRICAL MATERIAL & SUBCONTRACTS BUY DOWN (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) F940 U/G ELECTRICAL S/C PRELIMS (OH&I) – Includes subcontractor overhead and indirect costs (LOT). F94000 F950

U/G ELECTRICAL SUPPLIER & S/C CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). F95000

F960

U/G ELECTRICAL SUBCONTRACT ALLOWANCE (LOT)

U/G ELECTRICAL CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LF/LM). F98000

F990

U/G ELECTRICAL SUPPLIER & SUBCONTRACT CLAIMS (LOT)

U/G ELECTRICAL S/C ALLOWANCE – An allowance for unforeseen claims to be received from subcontractors (LOT). F96000

F980

U/G ELECTRICALS/C PRELIMINARIES (LOT)

U/G ELECTRICAL CONCEPTUAL DESIGN DEVELOPMENT (LF/LM)

U/G ELECTRICAL CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LF+/LM+). F99000

U/G ELECTRICAL CONSTRUCTION PRACTICES (LF+/LM+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

U

UNDERGROUND PIPING – All labor and material cost for installation, as well as associated trench excavation, backfill, dewatering, kicker blocks, seal slabs, shoring and sheeting. Unload and store of materials and clean–up will be charged to the detail account for which these functions are being performed. Quantities are reported as measured center to center lengths through fittings, flanges and inline devices (LF/LM).

UP

U/G PIPE MATERIAL PIPING – (Field fabrication/erection labor as well as other piping services are not included here). UP01

U/G PIPE MATERIAL - METALLIC - 10" (250MM) & LESS – All metallic pipe 10” and less. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). UP0101 UP0102

UP02

UP0202

(LF+/LM+)

MATL - FRP/PVC/HDPE 10" (250MM) & LESS (LF+/LM+) (TN/MT) MATL - RCP/OTHER 10" (250MM) & LESS (LF+/LM+) (TN/MT)

U/G PIPE MATERIAL - METALLIC - GREATER THAN 10" (250MM)– All pipe costs greater than 10”. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). UP0301 UP0302

UP04

(LF+/LM+)

U/G PIPE MATERIAL - NON METALLIC - 10" (250MM) & LESS – All non metallic pipe 10” and less. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). UP0201

UP03

MATL - CS 10" (250MM) & LESS (TN/MT) MATL - DI/CI 10" (250MM) & LESS (TN/MT)

MATL

- CS GREATER THAN 10" (250MM) (LF+/LM+) (TN/MT) MATL - DI/CI GREATER THAN 10" (250MM) (LF+/LM+) (TN/MT)

U/G PIPE MATERIAL - NON METALLIC - GREATER THAN 10" (250MM) – All pipe costs greater than 10”. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) UP0401 MATL - FRP/PVC/HDPE GREATER THAN10" (250MM) (LF+/LM+) (TN/MT) UP0402 MATL - RCP/OTHER GREATER THAN10" (250MM) (LF+/LM+) (TN/MT) UF

U/G PIPE MATERIAL – FTTGS/FLGS UF01

U/G PIPE MATERIAL – FTTGS/FLGS -METALLIC - 10" (250MM) & LESS – All metallic pipe 10” and less. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). UF0101 UF0102

UF02

U/G PIPE MATERIAL - FTTGS/FLGS - NON METALLIC - 10" (250MM) & LESS – All non-metallic pipe 10” and less. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). UF0201 UF0202

UF03

MATL - FTTGS/FLGS - FRP/PVC/HDPE 10" (250MM) & LESS (LF+/LM+) (TN/MT) MATL - FTTGS/FLGS - RCP/OTHER 10" (250MM) & LESS (LF+/LM+) (TN/MT)

U/G PIPE MATERIAL - FTTGS/FLGS METALLIC - GREATER THAN 10" (250MM) – All pipe costs greater than 10”. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). UF0301 UF0302

UF04

MATL - FTTGS/FLGS - CS 10" (250MM) & LESS (LF+/LM+) (TN/MT) MATL - FTTGS/FLGS - DI/CI 10" (250MM) & LESS (LF+/LM+) (TN/MT)

MATL - FTTGS/FLGS - CS GREATER THAN 10" (250MM) (LF+/LM+) (TN/MT) MATL - FTTGS/FLGS - DI/CI GREATER THAN 10" (250MM) (LF+/LM+) (TN/MT)

U/G PIPE MATERIAL - FTTGS/FLGS - NON METALLIC GREATER THAN 10" (250MM) – All pipe costs greater than 10”. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). UF0401

MATL - FTTGS/FLGS - FRP/PVC/HDPE GREATER THAN10" (250MM) (LF+/LM+) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) UF0402 MATL - FTTGS/FLGS - RCP/OTHER GREATER THAN10" (250MM) (LF+/LM+) (TN/MT) UW

U/G OUTSIDE SHOP FABRICATION UW01

U/G OUTSIDE SHOP FABRICATION - METALLIC - 10" (250MM) & LESS – All metallic pipe 10” and less. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). UW0101

UW02

U/G OUTSIDE SHOP FABRICATION – NON-METALLIC - 10" (250MM) & LESS – All non-metallic pipe 10” and less. Quantities are reported as measured center to center lengths (LF+/LM+). UW0201

UW03

OS FABRICATION - CS GREATER THAN 10" (250MM) (LF+/LM+)

U/G OUTSIDE SHOP FABRICATION – NON-METALLIC GREATER THAN 10" (250MM) – All pipe costs greater than 10”. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). UW0401

UW83

OS FABRICATION - FRP 10" (250MM) & LESS (LF+/LM+)

U/G OUTSIDE SHOP FABRICATION - METALLIC - GREATER THAN 10" (250MM) – All pipe costs greater than 10”. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF+/LM+). UW0301

UW04

OS FABRICATION - CS 10" (250MM) & LESS (LF+/LM+)

OS FABRICATION – FRP GREATER THAN 10" (250MM) (LF+/LM+)

U/G OUTSIDE SHOP FABRICATION – NDE SERVICES – Costs related to pipe spool fabrication inspection services as supplied by outside commercial fabrication shops including, but not limited to, any radiography, nuclear analysis, charpy tests, magnetic tests, ultrasonic tests, ferrite tests, Brinell tests, PH tests, or other miscellaneous shop examination operations to be included in this account. Quantities are reported as (EA+). UW8300 U/G OS FAB – SHOP NDE SERVICES (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) UW86 U/G OUTSIDE SHOP FABRICATION – PWHT SERVICES – Costs related to pipe spool fabrication for Post Weld Heat Treatment services as supplied by outside commercial fabrication shops including, but not limited to, any preheating, local stress relieving, furnace stress relieving, and other heating services to be included in this account. Quantities are reported as (EA+). UW8600 U/G OS FAB – SHOP PWHT SERVICES (EA+) UE10

U/G PIPE ERECTION MATERIAL – (Bolts, Nuts, Gaskets etc.) – All bolting and gasket material are to be included in this account. Quantities are reported as neat (LOT). UE1000

UK10

U/G PIPE SPECIALTIES – All costs for underground pipe specialties are to be included in this account. Quantities are reported as neat (LOT). UK1001

UX01

U/G PIPE SPECIALTIES (LOT)

U/G PIPE – MISC. MATERIALS – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. (LOT) UX0100

UV1x

U/G PIPE – MISC. MATERIALS (LOT)

U/G PIPE MATERIAL – VALVES – All manual valves are to be included in this account. Temporary valves required for testing operations are not included in this account. Actuated valves and relief valves are not included in this account. Refer to Instrumentation. Quantities are reported as neat (EA). UV1100 UV1200

U1

U/G PIPE BOLTS, NUTS & GASKETS (LOT)

U/G PIPE VALVES 10” (250MM) & LESS (EA) U/G PIPE VALVES GREATER THAN 10” (250MM) (EA)

U/G PIPE FIELD FAB –All work site fabrication of pipe spools for metallic and non–metallic pipe systems installed in the ground. Costs to be segregated by the size structure below. Quantities will be measured center to center lengths (LF+/LM+). U11x

U/G PIPE FIELD FAB 10” & LESS – All work to field fabricate piping in sizes 2” and less. Quantities will be neat (LF+/LM+). U11100 FIELD FAB - CS/SS - 10" (250MM) & LESS (LF+/LM+) U11300 FIELD FAB – FRP - 10" (250MM) & LESS (LF+/LM+)

U12x

U/G PIPE FIELD FAB GREATER THAN 10” – All work to field fabricate piping in sizes greater than 10”. Quantities will be neat (LF+/LM+).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) U12100 FIELD FAB - CS/SS - GREATER THAN 10" (250MM) (LF+/LM+) U12300 FIELD FAB - FRP - GREATER THAN 10" (250MM) (LF+/LM+) U3

U/G PIPE SPOOL ERECT –All work site fabrication of pipe spools for metallic and non–metallic pipe systems installed in the ground. Costs to be segregated by the size structure below. Quantities will be measured center to center lengths (LF+/LM+). U31x

U/G PIPE SPOOL ERECT 10” & LESS – All work to erect fabricated spools piping in sizes 2” and less. Quantities will be neat (LF/LM). U31100 SPOOL ERECT - CS/SS - 10" (250MM) & LESS (LF/LM) U31300 SPOOL ERECT - FRP - 10" (250MM) & LESS (LF/LM)

U32x

U/G PIPE SPOOL ERECT GREATER THAN 10” – All work to field fabricate piping in sizes greater than 10”. Quantities will be neat (LF/LM). U32100 U32300

U4

SPOOL ERECT - CS/SS - GREATER THAN 10" (250MM) (LF/LM) SPOOL ERECT - FRP - GREATER THAN 10" (250MM) (LF/LM)

U/G PIPE RANDOM LAY –All work to install random straight lengths of pipe for metallic and non–metallic pipe systems installed in the ground. Costs to be segregated by the size structure below. Quantities will be measured center to center lengths (LF/LM). U41x

U/G PIPE RANDOM LAY 10” & LESS – All work to install random straight lengths of piping in sizes 2” and less. Quantities will be neat (LF/LM). U41100 RANDOM LAY - CS/SS - 10" (250MM) & LESS(LF/LM) U41200 RANDOM LAY - DI/CI - 10" (250MM) & LESS (LF/LM) U41300 RANDOM LAY - FRP/HDPE/PVC - 10" (250MM) & LESS (LF/LM) U41400 RANDOM LAY - RCP/OTHER - 10" (250MM) & LESS (LF/LM)

U42x

U/G PIPE RANDOM LAY GREATER THAN 10” – All work to install random straight lengths of piping in sizes greater than 10”. Quantities will be neat (LF/LM). U42100 U42200

RANDOM LAY - CS/SS - GREATER THAN 10" (250MM) (LF/LM) RANDOM LAY - DI/CI - GREATER THAN 10" (250MM) (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) U42300 RANDOM LAY - FRP/HDPE/PVC - GREATER THAN 10" (250MM) (LF/LM) U42400 RANDOM LAY - RCP/OTHER - GREATER THAN 10" (250MM) (LF/LM) U5

U/G PIPE EXCAVATION – BACKFILL - MANHOLES U51x

U/G PIPE EXCAVATION – BACKFILL – All work for pipe trench excavation and back fill work including, but not limited to, soil excavation, rock excavation, pipe bedding (or padding), trench backfill and compaction, disposal of excavated materials, and trench dewatering. Trench quantities will be by neat volume (CY/M3). U51100 U51201 U51202

U520

U/G PIPE PRECAST MANHOLES – All work required to install pre–cast manholes and catch basins. Cast in place manholes and catch basins are not included in this account. Refer to the C600 account. Quantities will be (EA). U52001 U52002 U52003

U8

EXCAVATION (CY/M3) BACKFILL (CY/M3) SHORING (LF/LM)

PRECAST MANHOLES (EA) PIPE PRECAST CATCH BASIN (EA) PIPE PRECAST SUMPS (EA)

U/G PIPE OTHER SERVICES U8x

U9

U/G PIPE OTHER SERVICES – All work related to Other Underground Pipe services for testing, tie-ins, NDE and inspection, PWHT, and coating repairs. Quantities will be (LOT). U81000 U/G PIPE HYDROSTATIC TESTING AND PUNCH OUT (LF+/LM+) U82000 U/G PIPE TIE-INS & HOT TAPS (EA) U83000 U/G PIPE FIELD NDE SERVICES (EA) U84000 U/G PIPE COATING & WRAPPING (LOT) U85000 U/G PIPE CLEANING (LF+/LM+) U86000 U/G PIPE FIELD PWHT SERVICES (EA) U/G PIPE GENERAL ITEMS

U910

U/G PIPE FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). U91000

U/G PIPE FIRE / HOLE WATCH (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) U930 U/G PIPE MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). U93000 U940

U/G PIPE S/C PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). U94000

U950

U/G PIPE SUBCONTRACT ALLOWANCE (LOT)

U/G PIPE CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LF/LM). U98000

U990

U/G PIPE SUPPLIER & S/C CLAIMS (LOT)

U/G PIPE S/C ALLOWANCE – An allowance for unforeseen claims to be received from subcontractors (LOT). U96000

U980

U/G PIPE SUBCONTRACT PRELIMINARIES (LOT)

U/G PIPE SUPPLIER & S/C CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). U95000

U960

U/G PIPE MATERIAL & S/C BUY DOWN (EA)

U/G PIPE CONCEPTUAL DESIGN DEVELOPMENT (LF/LM)

U/G PIPE CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LF+/LM+). U99000

U/G PIPE CONSTRUCTION PRACTICES (LF+/LM+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

D

DEMOLITION

D4

DEMOLITION FOR DISPOSAL D400

DEMOLITION FOR DISPOSAL – Quantities will be (LOT). D40000

D410

DEMOLITION FOR DISPOSAL - CIVIL – Demolition and removal (for disposal) of existing site items, fences, gates, paving, roads, railroads, bridges, ponds, canals, dikes, rip–rap, marine construction, etc. Use this account only if the item is not to be salvaged or relocated. Includes the sale of scrap or other credits related to this activity. Quantities are summarized as (LOT). D41010

D420

DEMOLITION FOR DISPOSAL - STEEL (TN/MT)

DEMOLITION FOR DISPOSAL - PIPING – Demolition and removal (for disposal) of existing pipe and piping items. Use this account only if item is not to be salvaged or relocated. Includes the sale of scrap or other credits related to this activity. Quantities will be (LF/LM). D44010

D450

DEMOLITION FOR DISPOSAL – CONCRETE (CY/M3)

DEMOLITION FOR DISPOSAL - STEEL – Demolition and removal (for disposal) of existing structural steel. Use this account only if item is not to be salvaged or relocated. Includes the sale of scrap or other credits related to this activity. Quantities are measured by weight (TN/MT). D43010

D440

DEMOLITION FOR DISPOSAL - CIVIL (LOT)

DEMOLITION FOR DISPOSAL - CONCRETE – Demolition and removal (for disposal) of existing concrete foundations, paving, roads, slabs, headwalls, etc. The sale of scrap or other credits related to this activity are included in this account. Quantities are measured as volume of concrete (CY/M3). D42010

D430

DEMOLITION FOR DISPOSAL (LOT)

DEMOLITION FOR DISPOSAL - PIPING (LF/LM)

DEMOLITION FOR DISPOSAL - ELECTRICAL – Demolition and removal (for disposal) of existing electrical equipment and bulks. Use this account only if item is not to be salvaged or relocated. Quantities will be (LF/LM). D45010

DEMOLITION FOR DISPOSAL - ELECTRICAL (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) D460 DEMOLITION FOR DISPOSAL - INSTRUMENTS – Demolition and removal (for disposal) of existing instrumentation devices and bulks. Use this account only if item is not to be salvaged or relocated. Quantities will be (EA). D46010

DEMOLITION FOR DISPOSAL - INSTRUMENTS (EA)

D470

DEMOLITION FOR DISPOSAL - INSULATION – Demolition and removal (for disposal) of existing insulation. Use this account only if item is not to be salvaged or relocated. Include the sale of scrap or other credits related to this activity. Quantities will be (LFI). D47010 DEMOLITION FOR DISPOSAL – INSULATION PIPE (LFI) D47020 DEMOLITION FOR DISPOSAL – INSULATION EQUIPMENT (SFI)

D480

DEMOLITION FOR DISPOSAL - EQUIPMENT – Demolition and removal (for disposal) of existing major equipment. Use this account only if item is not to be salvaged or relocated. Includes the sale of scrap or other credits related to this account. Quantities will be (EA). D48010

D490

DEMOLITION FOR DISPOSAL - ARCHITECTURAL – Demolition and removal (for disposal) of existing buildings and architectural items. Use this account only if item is not to be salvaged or relocated. Includes the sale of scrap or other credits related to this account. Quantities are measured as (LOT). D49010

D5

DEMOLITION FOR DISPOSAL – EQUIPMENT (EA)

DEMOLITION FOR DISPOSAL – ARCHITECTURAL (LOT)

DEMOLITION FOR SALVAGE D500

DEMOLITION FOR SALVAGE – Quantities will be (LOT). D50010

D510

DEMOLITION FOR SALVAGE - CIVIL – Demolition and salvage of existing civil items (such as fencing, culverts, railroads, etc). Includes the sale of scrap or other credits related to this account. Quantities are measured as described in the respective definitions for new work. D51010

D520

DEMOLITION FOR SALVAGE (LOT)

DEMOLITION FOR SALVAGE – CIVIL (LOT)

DEMOLITION FOR SALVAGE - STEEL – Demolition and salvage of existing structural steel. Use this account only if the item is to be salvaged. Quantities are measured as Tons (TN/MT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) D52010 DEMOLITION FOR SALVAGE- STEEL (TN/MT) D530

DEMOLITION FOR SALVAGE - PIPING – Demolition and salvage of existing piping. Includes the sale of scrap or other credits related to this account. Quantities will be (LF/LM). D53010

D540

DEMOLITION FOR SALVAGE - ELECTRIC – Demolition and salvage of existing electrical items. Includes the sale of scrap or other credits related to this account. Quantities will be (LF/LM). D54010

D550

D570

D56010

DEMOLITION FOR SALVAGE – INSULATION PIPE (SFI)

D56020

DEMOLITION FOR SALVAGE – INSULATION EQUIPMENT (LFI)

DEMOLITION FOR SALVAGE - EQUIPMENT – Demolition and salvage of existing major equipment. Includes the sale of scrap or other credits related to this account. Quantities will be (EA). DEMOLITION FOR SALVAGE – EQUIPMENT (EA)

DEMOLITION FOR SALVAGE – ARCHITECTURAL - Demolition and salvage of existing building and architectural items. Use this account only if the item is to be salvaged. Quantities are measured as (LOT). D58010

D590

DEMOLITION FOR SALVAGE – INSTRUMENTS (EA)

DEMOLITION FOR SALVAGE - INSULATION – Demolition and salvage of existing insulation. Includes the sale of scrap or other credits related to this account. Quantities will be (LFI).

D57010 D580

DEMOLITION FOR SALVAGE – ELECTRIC (LF/LM)

DEMOLITION FOR SALVAGE - INSTRUMENTS – Demolition and salvage of existing instrumentation. Includes the sale of scrap or other credits related to this account. Quantities will be (EA). D55010

D560

DEMOLITION FOR SALVAGE - PIPING (LF/LM)

DEMOLITION FOR SALVAGE – ARCHITECTURAL (LOT)

DEMOLITION FOR SALVAGE – OTHER - Demolition and salvage of existing items not classified above. Use this account only if the item is to be salvaged. Quantities are measured as (LOT). D59010

DEMOLITION FOR SALVAGE – OTHER (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) D6

DEMOLITION FOR RELOCATION D600

DEMOLITION FOR RELOCATION – Quantities will be (LOT). D60010

D610

DEMOLITION FOR RELOCATION - CIVIL – Removal for relocation of existing civil items such as fencing, culverts, sheet piling, and earthwork, etc. Use this account only if the item is to be relocated. To relocate and reinstall the item, use the appropriate account as though the item was new. Quantities are measured as described in the respective definitions for new work. D61010

D620

DEMOLITION FOR RELOCATION - ELECTRIC (EA)

DEMOLITION FOR RELOCATION - INSTRUMENTS – Removal for relocation of existing instrumentation. Relocate and reinstall under appropriate account as though the item were new. Quantity will be (EA). D65010

D660

DEMOLITION FOR RELOCATION - PIPING (LF/LM)

DEMOLITION FOR RELOCATION - ELECTRIC – Removal for relocation of existing electrical items. Relocate and reinstall under appropriate account as though the item were new. Quantity will be (EA). D64010

D650

DEMOLITION FOR RELOCATION - STEEL (TN/MT)

DEMOLITION FOR RELOCATION - PIPING – Removal for relocation of existing piping. Relocate and reinstall under appropriate account as though the item were new. Quantity will be (LF/LM). D63010

D640

DEMOLITION FOR RELOCATION - CIVIL (LOT)

DEMOLITION FOR RELOCATION - STEEL – Removal for relocation of existing structural steel. Use this account only if the item is to be relocated. To relocate and reinstall the item, use the appropriate account as though the item was new. Quantities are measured as Tons (TN/MT). D62010

D630

DEMOLITION FOR RELOCATION (LOT)

DEMOLITION FOR RELOCATION – INSTRUMENTS (EA)

DEMOLITION FOR RELOCATION - INSULATION – Removal for relocation of existing insulation Relocate and reinstall under appropriate account as though the item were new. Quantity will be (LFI). D66010 DEMOLITION FOR RELOCATION INSULATION PIPE (SFI) D66020 DEMOLITION FOR RELOCATION INSULATION EQUIPMENT (LFI)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) D670 DEMOLITION FOR RELOCATION - EQUIPMENT – Removal for relocation of existing major equipment. Relocate and reinstall under appropriate account as though the item were new. Quantity will be (EA). D67010 DEMOLITION FOR RELOCATION EQUIPMENT (EA) D680

DEMOLITION FOR RELOCATION - ARCHITECTURAL – Removal for relocation of existing buildings and architectural items. Use this account only if the item is to be relocated. To relocate and reinstall the item, use the appropriate account as though the item was new. Quantities are measured as (LOT). D68010

D7

DEMOLITION FOR RELOCATION ARCHITECTURAL (LOT)

ABATEMENT AND OTHER D710

LEAD ABATEMENT – All costs associated with the abatement of lead. Quantity is measured per (LOT). D71010

D720

ASBESTOS ABATEMENT – All costs associated with the abatement of asbestos. Quantity is measured per (LOT). D72010

D740

ASBESTOS ABATEMENT (LOT)

OTHER ABATEMENT – All costs associated with miscellaneous abatement not covered by another code (LOT). D74010

D750

OTHER ABATEMENT (LOT)

DISPOSAL OF CONTAMINATED SOIL – All costs associated with the transportation and offsite disposal of contaminated soil. Soil remediation is not included. Quantity is measured by volume (CY/M3) D75010

D9

LEAD ABATEMENT (LOT)

DISPOSAL CONTAMINATED SOIL (CY/M3)

DEMOLITION GENERAL ITEMS D910

DEMOLITION FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). D91000

D930

DEMOLITION FIRE / HOLE WATCH (LOT)

DEMOLITION MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) D93000 DEMOLITION MATERIAL & SUBCONTRACT BUY DOWN (LOT) D940

DEMOLITION S/C PRELIMINARIES – Includes subcontractor overhead and indirect costs (LOT). D94000

D950

DEMOLITION SUPPLIER / S/C CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). D95000

D960

DEMOLITION SCAFFOLDING (LOT)

DEMOLITION CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). D98000

D990

DEMOLITION SUBCONTRACT ALLOWANCE (LOT)

DEMOLITION SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). D97000

D980

DEMOLITION SUPPLIER & SUBCONTRACT CLAIMS (LOT)

DEMOLITION SUBCONTRACTOR ALLOWANCE – An allowance for unforeseen claims to be received from subcontractors. Quantity will be (LOT). D96000

D970

DEMOLITION SUBCONTRACT PRELIMINARIES (LOT)

DEMOLITION CONCEPTUAL DESIGN DEVELOPMENT (LOT)

DEMOLITION CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this account. This allowance also covers standard waste and is not intended to cover out– of–scope costs (LOT). D99000

DEMOLITION CONSTRUCTION PRACTICES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

L

PIPELINES

L1

PIPELINE MATERIAL L100

L2

PIPELINE MATERIAL - Quantities will be (LF+/LM+). L10000 LINE PIPE L10001 VALVES AND FITTINGS L10002 TRAPS L10003 FABRICATED ASSEMBLIES L10004 MISCELLANEOUS PIPING MATERIAL L10005 COATINGS L10006 BUOYANCY CONTROL MATERIAL L10007 GEOTECHNICAL MATERIAL L10008 CATHODIC PROTECTION MATERIAL

(LF+/LM+) (EA) (EA) (EA) (LOT) (LF./LM.) (LOT) (SY/2M) (LOT)

PIPELINE CONSTRUCTION L200

PIPELINE CONSTRUCTION – PREPARATION - Quantities will be (LOT). L20000 CONSTRUCTION - PREPARATION (LOT) L20001 TRANSPORT AND LOGISTICS - MOBILIZE & DEMOBILIZE (LOT) L20002 INFRASTRUCTURE (LOT) L20003 SURVEY (LOT) L20004 CLEARING (LF+/LM+) L20005 GRADING (LF+/LM+) L20006 STOCKPILE, DOUBLE JOINT, & STORAGE (LF+/LM+) L20007 BENDING (EA)

L300

PIPELINE CONSTRUCTION – Quantities will be (LF/LM). L30000 CONSTRUCTION - INSTALLATION L30001 PREPARATION, WELD AND TEST L30002 COAT AND WRAP L30003 DITCH AND BEDDING L30004 LOWER-IN L30005 BUOYANCY CONTROL L30006 PADDING AND BACKFILL L30007 TIE-INS L30008 CROSSINGS L30009 CLEAN, GAUGE, TEST L30010 CLEANUP AND RESTORATION

L400

PIPELINE VALVES & TRAPS - Quantities will be (EA). L40000 VALVES & TRAPS

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) L40001 BLOCK VALVES (EA) L40002 TRAPS (EA) L500

PIPELINE CATHODIC PROTECTION INSTALLATION- Quantities will be (LOT). L50000 CATHODIC PROTECTION INSTALLATION (LOT)

L600

PIPELINE DATA COLLECTION, COMMISSIONING - Quantities will be (LOT). L60000 DATA COLLECTION (LOT)

L700

PIPELINE INDIRECT COSTS - Quantities will be (LOT). L70000 INDIRECT COSTS L70001 SUPERVISION L70002 SERVICE AND REPAIR L70003 WAREHOUSE OPERATIONS L70004 COMMUNICATIONS L70005 TRAINING L70006 STANDBY L70007 STRANDED EQUIPMENT L70008 WARRANTY WORK L70009 OVERHEAD AND PROFIT

L800

L9

(LOT) (LOT) (LOT) (LOT) (LOT) (LOT) (LOT) (LOT) (LOT) (LOT)

PIPELINE LAND AND LAND RIGHTS - Quantities will be (LOT). L80001 LAND PURCHASE (LOT) L80002 RIGHTS-OF-WAY (LOT) L80003 TEMPORARY WORK SPACE (LOT) L80004 DAMAGES (LOT) PIPELINE GENERAL ITEMS

L910

PIPELINE FIRE/HOLE WATCH - Quantities will be (LOT). L91000 PIPELINE FIRE/HOLE WATCH

(LOT)

L930

PIPELINE MATERIAL & SUBCONTRACT BUY DOWN - Quantities will be (LOT). L93000 PIPELINE MATERIAL & SUBCONTRACT BUY DOWN (LOT)

L940

PIPELINE SUBCONTRACT PRELIMINARIES - Quantities will be (LOT). L94000 PIPELINE SUBCONTRACT PRELIMINARIES (LOT)

L950

PIPELINE SUPPLIER & SUBCONTRACT CLAIMS - Quantities will be (LOT). L95000 PIPELINE SUPPLIER & SUBCONTRACT CLAIMS (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) L960 PIPELINE SUBCONTRACT ALLOWANCE - Quantities will be (LOT). L96000 PIPELINE SUBCONTRACT ALLOWANCE (LOT) L980

PIPELINE CONCEPTUAL DESIGN DEVELOPMENT- Quantities will be (LF/LM). L98000 PIPELINE CONCEPTUAL DESIGN DEVELOPMENT (LF/LM)

L990

PIPELINE CONSTRUCTION PRACTICES ALLOWANCES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this account. This allowance also covers standard waste and is not intended to cover out– of–scope costs (LF+/LM+). L99000 PIPELINE CONSTRUCTION PRACTICES ALLOWANCE (LF+/LM+)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

J

PILING JB00

PILING – BULK MATERIALS –– Summarization account for Project Controls. This account will only be populated in output reports to establish project budgets. Quantities will be by (LOT). JB0000

J8

PILING – BULK MATERIALS (LOT)

PILING J830

PILING – SHEET / SHORING – Permanent and temporary sheet piling, timber shoring, cofferdams, etc. Material handling, unloading / storage of materials, and clean– up is to be included in the appropriate account. Includes sheet piling, whalers, struts, tie–back systems and removal when required. Quantities will be measured by area of sheet pile/shoring (SF/M2). (Note: Sheet piling area is to include “toe” depth.) J83010 J83020 J83030 J83040 J83050

SHEET PILING (SF/M2) SHORING (SF/M2) SHEET PILING TIE – BACKS (LF/LM) SHEET PILING GROUT ANCHORS (EA) SHEET PILING CUT-OFFS (LF/LM)

J840

PILING - LOADBEARING – Load bearing piling installation. Material handling, unloading / storage of materials, and clean– up is to be included in this account. Includes pipe piles, precast concrete piles, "H" piles, treated and untreated wood pilings, composite piles, etc. Quantities will be linear measurement of piling required (LF/LM). J84010 PILING – TIMBER (LF/LM) J84015 PILING – STEEL”H” (LF/LM) J84020 PILING – PRE-STRESSED CONCRETE (LF/LM) J84025 PILING – PIPE (LF/LM) J84030 PILING – AUGER CAST (LF/LM) J84035 PILING – RAMMED AGGREGATE (LF/LM) J84040 CAISSONS (LF/LM) J84045 PILING – OTHER (SPECIFY TYPE (LF/LM)

J850

PILING – EXTRAS – Load bearing piling miscellaneous activities. J85010 TEST PILES (EA) J85020 PILING – CUT OFFS (EA) J85030 PILING – UPLIFT/TENSION CONNECTORS (SET) J85040 PILING –LOAD TESTING (EA) J85050 PILING – COVER PLATE (EA) J85060 PILING – SUB -ASSIST (LF+/LM+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) J890 JACKET PILING – Quantities will be weight (TN/MT). J89010 MAIN PILING (TN/MT) J89020 SKIRT PILING (TN/MT) J89030 STABBING GUIDES (TN/MT) J899

SUCTION PILING – Quantities will be weight (TN/MT). J89910

J9

SUCTION PILING (TN/MT)

PILING GENERAL ITEMS J910

PILING FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). J91000

J930

PILING MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). J93000

J940

PILING SUPPLIER / SUBCONTRACT CLAIMS (LOT)

PILING S/C ALLOWANCE – (LOT). J96000

J970

PILING SUBCONTRACT PRELIMINARIES (LOT)

PILING SUPPLIER / SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). J95000

J960

PILING MATERIAL & SUBCONTRACT BUY DOWN (LOT)

PILING S/C PRELIMINARIES – Includes subcontractor overhead and indirect costs (LOT). J94000

J950

PILING FIRE / HOLE WATCH (LOT)

PILING SUBCONTRACT ALLOWANCE (LOT)

PILING SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). J97000

PILING SCAFFOLDING (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) J980 PILING CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). J98000 J990

PILING CONCEPT DESIGN DEVELOPMENT (LOT)

PILING CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this account. This allowance also covers standard waste and is not intended to cover out–of–scope costs (LOT). J99000

PILING CONSTRUCTION PRACTICES (LOT)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

C

CONCRETE AND PAVING All costs for providing concrete foundations, slabs and structures in place and complete. All key quantities will be measured by volume of concrete required (CY/M3). ALL ACCOUNTS IN THIS SECTION ARE TO BE DELINEATED BY EQUIPMENT TAG NUMBER OR FUNCTION. ADDITIONALLY, ACCOUNTS C110, C120, C130, AND C310 ARE TO BE DELINEATED BY SEPARATE, INDIVIDUAL POUR SIZE. Specifically: 1. All permanent and some consumable materials (i.e. form oil, curing compound, tie wire, wall ties, etc.). 2. Earthwork including excavation, backfill, shoring, minor dewatering, and on-site stockpile of surplus excavated materials. 3. Formwork including rental charges, back–up lumber, stripping, and rework. 4. Costs for construction joints, if approved. 5. Mesh or bar reinforcing steel including supports, chairs, bolsters, bar connectors, bending and fabrication. Cost should also include the epoxy coating of reinforcing steel as required. 6. Embedded items including angles, inserts for hangers, plates, anchor bolts and sleeves. 7. Miscellaneous specialty items including waterstop, plasticizer, ice, mastics, joint materials, curing agents and blankets, admixtures, retarders. (Note: waterproofing and "tanking" (encapsulation) protective coatings and wraps is to be addressed in account Q500.) 8. Finish to all exposed concrete faces. 9. Providing, transporting, pumping and testing of concrete. 10. Providing seal slabs in the bottom of excavations. 11. Scaffolding required to perform the work. 12. Quantities are measured to neat dimensions. No deductions are made for the volume of reinforcement, embeds, or voids less than 0.1 CY.

CA

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) CA00 CONCRETE & PAVING MATERIALS – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. Quantities will be by (LOT). CA0000 CA10

FORMWORK – Forms including purchased and rental charges. Quantities will be by area of formwork system (SF/M2). CA1000

CA20

FORMWORK (SF/M2)

REINFORCING STEEL – Reinforcing steel. Quantities will be by weight (LB +). CA2000

CA30

REINFORCING STEEL (LB+/KG+)

BOLTS AND EMBEDS – Anchor bolts and embedded metals including any supports embedded in concrete, and dovetail anchor slots. Quantities will be by weight (LBs+/KGs+). CA3000

CA40

EMBEDS/ANCHOR BOLTS (LBs+/KGs+)

PURCHASED FILL – Purchased fill material associated with concrete foundations and structures. Quantities will be by volume (CY+/M3+). CA4000

CA50

PURCHASED FILL (CY+/M3+)

CONCRETE MIX – Ready mix, cement, aggregate, curing compound, ice, joint material, color, retardant and admixtures. Quantities will be by volume (CY+/M3+). CA5000

CA60

CONCRETE MIX (CY+/M3+)

OTHER MISCELLANEOUS ITEMS – Miscellaneous material not included in other accounts listed above (LOT). CA6000

C1

CONCRETE & PAVING (CY+/M3+)

OTHER MISCELLANEOUS MATERIALS (LOT)

FOUNDATIONS C110

POURS <3CY(<2 M3) – Column foundations/pedestals, isolated curbs, stoops, equipment foundations/pads, etc. Quantities to be in volume of concrete (CY/M3). C11010 C11020 C11030 C11040

CURBS POURS =< 0.1 CY/POUR (=< 0.1 M3/POUR) POURS > 0.1 - 0.25 CY/POUR (> 0.1 - 0.3/POUR) POURS > 0.25 – < 3 CY/POUR (> 0.2 - < 2 M3/POUR)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) C120 POURS 3CY – 50CY (2M3 – 38M3) – Column foundations/pedestals, equipment foundations/pads, etc. Quantities to be in volume of concrete (CY/M3). C12010 C12020 C12030 C130

POURS >50CY (> 38 M3) – Mat foundations, equipment foundations, etc. Quantities to be in volume of concrete (CY/M3). C13010 C13020 C13030 C13040 C13050 C13060

C2

POURS > 50 - 100 CY/POUR (>38 – 75 M3/POUR) POURS > 100 - 200 CY/POUR (> 75 - 155 M3/POUR) POURS > 200 - 300 CY/POUR ((> 155 - 230 M3/POUR) POURS > 300 - 500 CY/POUR (> 230 - 385 M3/POUR) POURS > 500 - 1000 CY/POUR (> 385 - 765 M3/POUR) POURS > 1000 CY/POUR (> 765 M3/POUR)

CONCRETE PAVING AND SLABS C220

SLABS ON GRADE –Building slabs or slabs at grade under structures. Slabs at grade under pipe racks are to be included in the C250 account. Includes fine grading of subgrade as required. Quantities to be in volume of concrete (CY/M3). C22000

C250

SLABS ON GRADE

AREA PAVING – Outside concrete area paving and sidewalks. This account is reserved for all flatwork outside the limits of buildings or structures. Quantities to be in volume of concrete (CY/M3). Isolated curbs should be included in the C110 account. Base courses will be included in account K320. Includes fine grading of subgrade as required. C25000

C260

AREA PAVING

CONCRETE ROADS – Concrete roads. Isolated curbs should be included in the C110 account. Base courses will be included in account K320. Includes fine grading of subgrade as required. Quantities to be in volume of concrete (CY/M3). C26000

C3

POURS 3 - 10 CY/POUR (2 - 8 M3/POUR) POURS > 10 - 25 CY/POUR (> 8 - 19 M3/POUR) POURS > 25 - 50CY/POUR (> 19 - 38 M3/POUR)

CONCRETE ROADS

ELEVATED CONCRETE

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) C300 ELEVATED SLABS – Elevated slabs supported by metal decking, conventional forming, etc. Includes jacks and shoring materials used specifically for support. For slabs supported by metal decking, a quantity of metal decking is required as a detailed entry. Quantities to be in volume of concrete (CY/M3). C30010 C30019 C30020 C30023 C310

ELEVATED PADS – Concrete pads formed and poured onto a previously constructed elevated slab. “Pad” is defined as a separate pour with a top of concrete elevation higher than the top of slab elevation. Quantities to be in volume of concrete (CY/M3). C31010 C31020 C31030 C31040 C31050 C31060 C31070

C330

ELEVATED CURBS (CY/M3) ELEVATED PADS =< 0.1 CY/ POUR (> 0.1 - 0.2 M3/POUR) ELEVATED PADS > 0.1 - 0.25 CY/ POUR (> 0.1 - 0.2 M3/POUR) ELEVATED PADS > 0.25 - 3 CY/ POUR (> 0.2 - 2 M3/POUR) ELEVATED PADS > 3 - 10 CY/ POUR (> 2 - 8 M3/POUR) ELEVATED PADS > 10 - 25 CY/ POUR (> 8 - 19 M3/POUR) ELEVATED PADS > 25 CY/ POUR (> 19 M3/POUR)

COLUMNS – Cast–in–place concrete columns. “Elevated Columns” are defined as concrete pedestals or columns with a top of concrete elevation not less than 6 feet above the last construction joint (i.e. top of concrete footing). Quantities to be in volume of concrete (CY/M3). C33000

C340

ELEVATED SLAB ON DECK (CY/M3) ELEVATED SLAB ON DECK – METAL DECKING (SF/M2) ELEVATED FORMED/SHORED SLABS (CY/M3) ELEVATED SLABS – FORMED - SHORING (CF/3M)

COLUMNS

ELEVATED BEAMS – Cast–in–place concrete beams. Also included are jacking and shoring material used specifically for support. Quantities to be in volume of concrete (CY/M3). C34000 C34090

ELEVATED BEAMS (CY/M3) ELEVATED BEAMS - SHORING (CF/3M)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) C350 TABLETOPS – Concrete tabletop, including jacking and shoring material used specifically for support. A “Tabletop” consists of both the elevated slab and the columns that support it, excluding the concrete mat. Quantities to be in volume of concrete (CY/M3). C35010 C35090 C4

TABLETOP (CY/M3) TABLETOP – ENGINEERED SHORING SYSTEM (CF/3M)

CIVIL STRUCTURES - CAST IN PLACE C400

CIVIL STRUCTURES - CAST IN PLACE Cast–in–place catch basins, trenches, pull boxes, wing walls and small walled structures which are less than 20 cy/each. This account is inclusive of all pours associated with each structure, complete. Quantities to be in volume of concrete (CY/M3). C40010 C40020 C40030 C40040 C40050 C40060

C5

CIP SMALL SUMPS (<20 CY EACH OR <15 M3) CIP BOX CULVERTS CIP MANHOLES / CATCH BASINS CIP VALVE BOXES CIP TRENCHES / U-DRAINS HEADWALLS

WALLED STRUCTURES C500

WALLED STRUCTURES – Large cast–in–place sump walls or walls for other large structures. Excludes footing pours. Quantities to be in volume of concrete (CY/M3). C50010 C50020 C50030

C6

WALLS FOR LARGE SUMPS, COOLING TOWERS, STRUCTURE, ETC RING WALL FOUNDATIONS ISOLATED GRADE AND TIE BEAMS

FIELD PRECAST CONCRETE C600

FIELD PRECASTING – Field pre-casting of columns, beams, manholes, pull boxes, and catch basins. When pre-casting is done in lieu of in–situ placement, quantities are measured as though the work had been executed in– situ. After initial cure, the handling, erection, and touch–up of joints of precast components are with the appropriate steel or other erection activity. Precast items, if outside purchased, are with the appropriate steel or other erection activity. Pre-casting beds should be charged to temporary facilities. Quantities to be in volume of concrete (CY/M3). C60000 C60010 C60020

FOUNDATIONS SLABS SLEEPERS

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) C60030 MANHOLES / CATCH BASINS / BOXES C60040 COLUMNS C60050 BEAMS C60060 STRINGERS C60070 BENTS C60080 T-POSTS C60090 MISC. PRECAST C7

CONCRETE DRILLED FOOTINGS C700

DRILLED SHAFT FOUNDATIONS – Cast–in–place concrete drilled footings. Included in this cost is the drilling of the shaft, placement of reinforcing steel cage & anchor bolts, and concrete pour. Quantities to be in volume of concrete (CY/M3). C70000 C70019

C8

DRILLED SHAFTS (CY/M3) DRILLED SHAFTS – DRILLING (CY+/M3+)

CONCRETE OTHER C800

SPECIAL EXCAVATION AND BACKFILL – “Mass”, or “Bathtub” excavation and backfill plus the haul of these materials. Additionally, this account is reserved for unique excavation requirements (i.e. contamination, special handling, etc.), or in cases where concrete isolated excavation and backfill is being tracked separately. Quantities to be in volume (CY+/M3+). C80015 C80016 C80017

C810

SEAL SLABS / MUD SLABS – Lean concrete poured for use as a mud mat, concrete working surface, or lean concrete fill. Quantities to be in volume (CY+/M3+). C81000

C820

CONCRETE & SOILS TESTING (CY+/M3+)

CONCRETE PUMPING – Concrete pump truck/equipment including hoses to point of pour. Quantity will be volume of concrete to be pumped (CY+/M3+). C85000

C890

CONCRETE SEAL SLABS OR MUD SLABS (CY+/M3+)

CONCRETE & SOILS TESTING – Slump and cylinder tests for concrete and the compaction testing of backfill soils. Quantity will be volume of concrete where testing is required (CY+/M3+). C82000

C850

SPECIAL EXCAVATION (CY+/M3+) SPECIAL BACKFILL (CY+/M3+) HAUL (CY./M3.)

CONCRETE PUMPING (CY+/M3+)

ADDITIONAL PUMP / BAIL – Quantity will be (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) C89000 ADDITIONAL PUMP/BAIL (LOT) C9

CONCRETE GENERAL ITEMS C910

CONCRETE FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). C91000

C930

CONCRETE MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). C93000

C940

CONCRETE SUBCONTRACT PRELIMINARIES (LOT)

CONCRETE SUPPLIER & SUBCONTRACT CLAIMS (LOT)

CONCRETE SUBCONTRACT ALLOWANCE (LOT)

CONCRETE SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). C97000

C980

Includes

CONCRETE SUBCONTRACT ALLOWANCE – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). C96000

C970

–

CONCRETE SUPPLIER/SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). C95000

C960

CONCRETE MATERIALS & SUBCONTRACTS BUY DOWN (LOT)

CONCRETE SUBCONTRACT PRELIMINARIES subcontractor overhead and indirect costs (LOT). C94000

C950

CONCRETE FIRE / HOLE WATCH (LOT)

CONCRETE SCAFFOLDING (LOT)

CONCRETE CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (CY/M3).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) C98000 CONCRETE CONCEPTUAL DESIGN DEVELOPMENT (CY/M3) C990

CONCRETE CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (CY+/M3+). C99000

CONCRETE CONSTRUCTION PRACTICES (CY+/M3+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

Q

SPECIALIZED CONCRETE & COATINGS All costs of specialized concrete and cement for purposes of grouting, fire proofing and specialty coatings for structures and equipment. Unload and store of materials and clean–up will be charged to the detail activity account for which these functions are being performed. Key quantity will be (LOT). QA10

SPECIALIZED CONCRETE & COATINGS MATERIALS – Summarization account for Project Controls. This account will only be populated in output reports to establish project budgets. Quantities will be by (LOT). QA1000

Q3

FIREPROOFING Q310

FIREPROOFING - ELECTRICAL – Poured–in–place, troweled or sprayed concrete or epoxy type coatings. Quantities will be area of surface covered (SF/M2), for troweled or sprayed materials and by volume for poured material (CY/M3). Q31010

Q320

FIREPROOFING – ELECTRICAL (SF/M2)

FIREPROOFING - EQUIPMENT – Poured–in–place, troweled or sprayed concrete or epoxy type coatings. Quantities will be area of surface covered (SF/M2). Q32020

Q330

FIREPROOFING – EQUIPMENT (SF/M2)

FIREPROOFING - STEEL – Poured–in–place, troweled or sprayed concrete or epoxy type coatings for structural steel. Quantities will be area of surface covered (SF/M2), for troweled or spayed materials and by volume for poured material (CY/M3). Q33010 Q33020 Q33030 Q33040 Q33050 Q33060

Q4

SPECIAL CONCRETE & COAT MATERIALS (LOT)

STEEL F.P. – SHOP APPLIED (CAST) (CY/M3) STEEL F.P. – SHOP APPLIED (SPRAY/TROWEL) (SF/M2) STEEL F.P. – FIELD JOINTS (CAST) (CY/M3) STEEL F.P. – FIELD JOINTS (SPRAY/TROWEL) (SF/M2) STEEL F.P. – FIELD APPLIED (CAST) (CY/M3) STEEL F.P. – FIELD APPLIED (SPRAY/TROWEL) (SF/M2)

GROUT 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) Q400 GROUT – Cement and chemical grout including chipping for grout. Sand/cement, non–shrink, and epoxy grouts shall be separately identified. Quantities will be volume of grout placed (CF/3M). Q40000 Q40010 Q40020 Q40030 Q5

GROUT (CF/3M) GROUT – NON – SHRINK (CF/3M) GROUT – EPOXY (CF/3M) GROUT – SAND CEMENT (CF/3M)

CIVIL COATINGS & INSULATION Q500

CIVIL COATINGS & INSULATION – Protective membranes, acid brick or tile, water proofing and concrete insulation. Quantities will be by area (SF/M2). Q50005 Q50010 Q50020 Q50030 Q50040

Q9

CONCRETE COATING/ENCAPSULATION (SF/M2) ACID PROOFING (SF/M2) WATER PROOFING (SF/M2) THERMAL INSULATION (SF/M2) FROST INSULATION (SF/M2)

SPECIALIZED CONCRETE & COATINGS – GENERAL ITEMS Q910

FIREPROOFING AND GROUT FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). Q91000

Q930

FIREPROOFING AND GROUT MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). Q93000

Q940

FIREPROOFING AND GROUT MATERIAL & SUBCONTRACT BUY DOWN (LOT)

FIREPROOFING AND GROUT SUBCONTRACT PRELIMINARIES – Includes subcontractor overhead and indirect costs (LOT). Q94000

Q950

SPECIALIZED CONCRETE FIRE / HOLEWATCH (LOT)

FIREPROOFING AND GROUT SUBCONTRACT PRELIMINARIES (LOT)

FIREPROOFING AND GROUT SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) Q95000 FIREPROOFING AND GROUT SUPPLIER & SUBCONTRACT CLAIMS (LOT) Q960

FIREPROOFING AND GROUT SUBCONTRACT ALLOWANCE – Quantity will be (LOT). Q96000

Q970

FIREPROOFING AND GROUT SUBCONTRACT ALLOWANCE (LOT)

FIREPROOFING AND GROUT SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). Q97000

FIREPROOFING AND GROUT SCAFFOLDING (LOT)

Q980

FIREPROOFING AND GROUT CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). Q98000 OTHER DESIGN DEVELOPMENT (LOT)

Q98F

FIREPROOFING CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). Q980F0 FIREPROOFING DESIGN DEVELOPMENT (LOT)

Q98G

GROUT CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). Q980G0 GROUT DESIGN DEVELOPMENT (CF/3M)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) Q990 FIREPROOFING, GROUT & OTHER CONSTRUCTION PRACTICES - The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of–scope costs (LOT). Q99000

FIREPROOFING GROUT & OTHER CONSTRUCTION PRACTICES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

N

MODULES NM00

MODULES SUPPLY – Cost to supply modules may be entered in this account as optional input for factored estimates. Quantities will be weight of Modules placed (TN./MT.). NM0000 NM0010 NM0020 NM0030

N100

OFFLOAD & HAUL – Costs to offload piperack and/or process modules at the delivery site and costs to move modules via specialized hauling equipment are included this account. Quantities will be volume of Modules placed (TN/MT). N10000

N200

OFFLOAD & HAUL (TN/MT)

PROCESS MODULES INSTALLATION – Costs to align, set, level, and secure pre-assembled process equipment modules are included in this account. Quantities will be by the count of modules set (EA). N20010

N300

PROCESS MODULE INSTALLATION (EA)

PIPERACK MODULES INSTALLATION – Costs to align, set, level, and secure pre-assembled piperack modules are included in this account. Quantities will be by the count of modules set (EA). N30000

N4

MODULES SUPPLY (TN+/MT+) PROCESS EQUIPMENT MODULES (TN+/MT+) PIPERACK MODULES (TN+/MT+) OTHER PRE-ASSEMBLED MODULE UNITS (TN+/MT+)

PIPERACK MODULE INSTALLATION (EA)

MODULE INTERCONNECT WORK N400

MODULE INTERCONNECT WORK GENERAL – Costs to complete interconnecting connections between modules are included in this account. Cost shall include, but not be limited to, completion of interconnect welds or bolt ups as defined by the design documents, installation of interconnecting steel members, and/or installation of interconnecting cable trays. In the event, further installation work is needed for ship loose pipe spools, ship loose equipment, or coiled cable, this work shall be charged to the appropriate discipline erection account. Quantities will be by (LOT). N40000

MODULE INTERCONNECT WORK GENERAL (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) N410 INTERCONNECT STEEL – Costs to complete interconnecting connections between modules are included in this account. Cost shall include, but not be limited to, completion of interconnect welds or bolt ups as defined by the design documents, where installation of interconnecting steel members is required. Quantities will be by (TN/MT). N41000 N420

INTERCONNECT CABLE TRAY – Costs to complete interconnecting connections between modules are included in this account. Cost shall include installation of interconnecting cable trays. Quantities will be by (LF+/LM+). N42000

N430

INTERCONNECT FIREPROOFING (SF/M2)

INTERCONNECT INSTRUMENTATION – Costs to complete interconnecting connections between modules are included in this account. Cost shall include interconnecting instrumentation. Quantities will be by (EA). N46000

N500

INTERCONNECT WELDS (EAW)

INTERCONNECT FIREPROOFING – Costs to complete interconnecting fireproofing between modules are included in this account. Quantities will be by (SF/M2). N45000

N460

INTERCONNECT MISCELLANEOUS (LOT)

INTERCONNECT WELDS – Costs to complete interconnecting connections between modules are included in this account. Cost shall include interconnect welds. Quantities will be by (EAW). N44000

N450

INTERCONNECT CABLE TRAY (LF+/LM+)

INTERCONNECT MISCELLANEOUS – Costs to complete interconnecting connections between modules are included in this account. Cost shall include, but not be limited to, completion of interconnect welds or bolt ups as defined by the design documents, installation of interconnecting steel members, and/or installation of interconnecting cable trays. In the event, further installation work is needed for ship loose pipe spools, ship loose equipment, or coiled cable, this work shall be charged to the appropriate discipline erection account. Quantities will be by (LOT). N43000

N440

INTERCONNECT STEEL (TN/MT)

INTERCONNECT INSTRUMENTATION (EA)

HEAVY LIFT – Costs to perform specialized heavy lift work shall be included in this account. This work may include, but not be limited to, specialized equipment rental, lifting studies, and/or specialty subcontracts. Quantities will be by the count of modules set (EA+).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) N50000 HEAVY LIFT (EA+) N600

LIFTING AIDS – Costs to handle, supply, fabricate, and/or assemble structures to assist in lifting or support modules during transportation or installation work shall be included in this account. This work may include, but not be limited to, supply of materials, steel fabrication, and handling labor to move and install the lift aids. Quantities will be by weight (TN/MT). N60000

N700

SHIPPING RESTRAINTS REMOVAL – Costs to remove temporary shipping restraints shall be included in this account. This work may include, but not be limited to, removing shipping steel such as grillage, temp bracing and sea-fastening, pipe end covers and pipe tie down strapping, and/or electrical cover framing or protection materials. Quantities will be by the count of modules set (LOT). N70000 N70010 N70020 N70030

N9

LIFTING AIDS (TN/MT)

SHIPPING RESTRAINTS REMOVAL GENERAL (LOT) PIPE SHIPPING RESTRAINTS REMOVAL (EA) STEEL SHIPPING RESTRAINTS REMOVAL (TN/MT) E/I SHIPPING RESTRAINTS REMOVAL (EA)

MODULES GENERAL ITEMS N910

MODULES FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). N91000

N930

MODULES MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). N93000

N940

MODULES MATERIAL & SUBCONTRACT BUY DOWN (LOT)

MODULES SUBCONTRACT PRELIMINARIES – Includes subcontractor overhead and indirect costs (LOT). N94000

N950

MODULES FIRE / HOLE WATCH (LOT)

MODULES SUBCONTRACT PRELIMINARIES (LOT)

MODULES SUPPLIER/SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). N95000

MODULES SUPPLIER & SUBCONTRACT CLAIMS (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) N960 MODULES SUBCONTRACT ALLOWANCE – Quantity will be (LOT). N96000 N970

MODULES SUBCONTRACT ALLOWANCE (LOT)

MODULES SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). N97000

N980

MODULES SCAFFOLDING (LOT)

MODULES CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). N98000

MODULES CONCEPTUAL DESIGN DEVELOPMENT

(LOT) N990

MODULES CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). N99000

MODULES CONSTRUCTION PRACTICES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

S

STRUCTURAL STEEL All costs of procuring, fabricating, and erecting structural and miscellaneous steel. Cost of steel, when purchased with furnaces, boilers, conveyors, towers and vessels and where cost of steel is not separable, will be included in the cost of the furnace, boiler, conveyor, tower or vessel. Erection cost, however, will be charged to the proper activity under structural steel. Quantities shall be measured using a centerline–to–centerline philosophy, by weight, unless noted otherwise. Connections shall be included with the intended primary member to which the connection items apply, as opposed to a separate weight assessment. Unload and store of materials and clean–up will be charged to the detail code for which these functions are being performed. Key quantity will be by weight (TN/MT). SA

FABRICATED STEEL MATERIAL – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. Quantities will be by (TN+/MT+).

SA10

MATERIALS - STRUCTURAL – EXTRA LIGHT STEEL (<18 KG/M) (TN+/MT+) SA1001 SA1002

SA20

PIPERACK – MEDIUM >22 - 40 LBS/FT (>33 - 60 KG/M) STRUCTURE – MEDIUM >22 - 40 LBS/FT (>33 - 60 KG/M)

MATERIALS - STRUCTURAL – HEAVY STEEL – > 40 to 80 lbs/lf (>60 - 120 KG/M) (TN+/MT+) SA4001 SA4002

SA50

PIPERACK - LIGHT >12 - 22 LBS/FT (18 - 33 KG/M) STRUCTURE - LIGHT >12 - 22 LBS/FT (18 - 33 KG/M)

MATERIALS - STRUCTURAL – MEDIUM STEEL – > 22 to 40 lbs/lf (>33 - 60 KG/M) (TN+/MT+) SA3001 SA3002

SA40

PIPERACK - X LIGHT =< 12 LBS/FT (<18 KG/M) STRUCTURES - X LIGHT =< 12 LBS/FT (<18 KG/M)

MATERIALS - STRUCTURAL – LIGHT STEEL > 12 to 22 lbs/lf (18 33 KG/M) (TN+/MT+) SA2001 SA2002

SA30

=<12 lbs/lf

PIPERACK – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) STRUCTURE – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M)

MATERIALS - STRUCTURAL – XHEAVY STEEL – > 80 to 150 lbs/lf (>120 - 225 KG/M) (TN+/MT+) SA5001

PIPERACK – X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) SA5002 STRUCTURE – X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) SA60

MATERIALS - STRUCTURAL – XXHEAVY STEEL – > 150 to 300 lbs/lf (>225 - 450 KG/M) (TN+/MT+) SA6001 SA6002

SA70

MATERIALS - STRUCTURAL – XXXHEAVY STEEL – > 300 lbs/lf (> 450 KG/M) (TN+/MT+) SA7001 SA7002

SB

PIPERACK –XXX HEAVY >300 LBS/FT (> 450 KG/M) STRUCTURE –XXX HEAVY >300 LBS/FT (> 450 KG/M)

HANDRAILS, LADDERS, STAIRS, PLATFORMS MATL. – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. Quantities will be by (TN+/MT+). SB10

HANDRAILS/LADDERS (TN+/MT+) SB1001 SB1002 SB1003 SB1004 SB1005 SB1006

SB20

SC

GRATING (TN+/MT+) HANDRAILS (TN+/MT+) LADDERS (TN+/MT+) STAIRS (TN+/MT+) PURCHASED SPECIALTIES (EA+) PURCHASED SPECIALTIES (TN+/MT+)

VESSEL PLATFORMS/SUPPORT STEEL (TN+/MT+) SB2001 SB2002

VESSEL PLATFORMS / SUPPORT STEEL PLATFORMING

MISCELLANEOUS STEEL MATERIALS – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. Quantities will be by (TN+/MT+). SC10

MISCELLANEOUS STEEL MATERIALS (TN+/MT+) SC1000

S1

PIPERACK – XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) STRUCTURE – XX HEAVY >150 - 300 LBS/FT (>225 450 KG/M)

MISCELLANEOUS STEEL MATERIALS

MAJOR STRUCTURES

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S110 FIELD FAB MAJOR FRAME STRUCTURES – Fabrication of structural steel in the field. This account includes historical field activities required to support the erection of shop fabricated steel, as well as all costs associated with a fully–field–fabricated execution plan. Material costs for bulk or mill steel are to be included within this account. Quantity will be by weight (TN+/MT+). S11000 S11021 S11022 S11023 S11024 S11025 S11026 S11027 S11099 S120

FIELD FAB – ALLOWANCE (TN+/MT+) FIELD FAB MAJOR FRAME – X LIGHT =<12 LBS/FT (=<18 KG/M) (TN+/MT+) FIELD FAB MAJOR FRAME – LIGHT >12 - 22 LBS/FT (>18 - 33 KG/M) (TN+/MT+) FIELD FAB MAJOR FRAME – MEDIUM >22 – 40 LBS/FT (>33 - 60 KG/M) (TN+/MT+) FIELD FAB MAJOR FRAME – HEAVY >40 – 80 LBS/FT (>60 - 120 KG/M) (TN+/MT+) FIELD FAB MAJOR FRAME – X HEAVY >80 – 150 LBS/FT (>120 - 225 KG/M) (TN+/MT+) FIELD FAB MAJOR FRAME – XX HEAVY >150 – 300 LBS/FT (>225 – 450 KG/M) (TN+/MT+) FIELD FAB MAJOR FRAME – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN+/MT+) FIELD FAB MAJOR FRAME – FABRICATED SPECIALTIES (LOT)

ERECT MAJOR FRAME STRUCTURES – Erecting field fabricated or outside shop fabricated major frame steel (rolled shapes, bolts, clips, and stiffeners are included). Major frame consists of all outer and inner columns, beams, braces, girts, purlins, sag rods and supports of a building or support structure of major equipment. Note: This account is reserved for structures with enough tonnage to allow productivity economies (20 tons or more). Quantity will be in tons (TN/MT). S12021 S12022 S12023 S12024 S12025 S12026

ERECT MAJOR FRAME – X LIGHT =<12LBS/FT (=<18 KG/M) (TN/MT) ERECT MAJOR FRAME – LIGHT >12 – 22 LBS/FT (>18 –33 KG/M) (TN/MT) ERECT MAJOR FRAME – MEDIUM >22 – 40 LBS/FT (>33 - 60 KG/M) (TN/MT) ERECT MAJOR FRAME – HEAVY >40 – 80 LBS/FT (>60 - 120 KG/M) (TN/MT) ERECT MAJOR FRAME – X HEAVY >80 – 150 LBS/FT (>120 - 225 KG/M) (TN/MT) ERECT MAJOR FRAME – XX HEAVY >150 – 300 LBS/FT (>225 - 450 KG/M) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S12027 ERECT MAJOR FRAME –XXX HEAVY >300 LBS/FT (>450 KG/M) (TN/MT) S12099 ERECT MAJOR FRAME –FABRICATED SPECIALTIES (TN/MT) S130

FIELD FAB BOILER STEEL – Fabrication of boiler steel in the field. Included are all rolled shapes, bolts, clips, stiffeners, etc. Quantity will be by weight (TN+/MT+). S13021 S13022 S13023 S13024 S13025 S13026 S13027 S13099

S140

FIELD FAB BOILER STEEL – X LIGHT =<12 LBS/FT (=<18 KG/M) (TN+/MT+) FIELD FAB BOILER STEEL – LIGHT >12 – 22 LBS/FT (>18 – 33 KG/M) (TN+/MT+) FIELD FAB BOILER STEEL – MEDIUM >22 – 40 LBS/FT (>33 - 60 KG/M) (TN+/MT+) FIELD FAB BOILER STEEL – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN+/MT+) FIELD FAB BOILER STEEL – X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) (TN+/MT+) FIELD FAB BOILER STEEL – XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN+/MT+) FIELD FAB BOILER STEEL – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN+/MT+) FIELD FAB BOILER STEEL – FABRICATED SPECIALTIES (LOT)

ERECT BOILER STEEL – Erection of shop or field fabricated boiler steel. Included are all rolled shapes, bolts, clips, stiffeners, etc. Quantity will be by weight (TN/MT). S14021 S14022 S14023 S14024 S14025 S14026 S14027 S14099

ERECT BOILER STEEL – X LIGHT =<12 LBS/FT (=<18 KG/M) (TN/MT) ERECT BOILER STEEL – LIGHT >12 – 22 LBS/FT (>18 – 33 KG/M) (TN/MT) ERECT BOILER STEEL – MEDIUM >22 – 40 LBS/FT (>33 - 60 KG/M) (TN/MT) ERECT BOILER STEEL – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN/MT) ERECT BOILER STEEL – X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) (TN/MT) ERECT BOILER STEEL – XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN/MT) ERECT BOILER STEEL – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN/MT) ERECT BOILER STEEL – FABRICATED SPECIALTIES (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S2 MISCELLANEOUS STEEL S210

FIELD FAB MISCELLANEOUS STEEL – Field fabrication of steel which is late–erected, with respect to engineering drawing issue (i.e. minor pipe/electrical supports, access platform framing, etc.). This account also includes support framing for stick–built platforms. Additionally, this account will include smaller structures with minimum tonnages (less than 20 tons) which, typically, results in productivity decreases (i.e., independent stairwell structures, independent equipment support structures, etc.). Quantity will be by weight (TN+/MT+). S21021 S21022 S21023 S21024 S21025 S21026 S21027 S21051 S21053 S21054 S21099

S220

FIELD FAB MISC – X- LIGHT =<12 LBS/FT (=<18 KG/M) (TN+/MT+) FIELD FAB MISC – LIGHT >12 - 22 LBS/FT (>18 – 33 KG/M) (TN+/MT+) FIELD FAB MISC – MEDIUM >22 -40 LBS/FT (>33 - 60 KG/M) (TN+/MT+) FIELD FAB MISC – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN+/MT+) FIELD FAB MISC – X HEAVY >80 - 150 LBS/FT (>120 225 KG/M) (TN+/MT+) FIELD FAB MISC – XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN+/MT+) FIELD FAB MISC – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN+/MT+) FIELD FAB MISC – BRACKETS (TN+/MT+) FIELD FAB MISC – T-POSTS (TN+/MT+) FIELD FAB MISC – TRAPEZE/GOALPOSTS (TN+/MT+) FIELD FAB MISC – FABRICATED SPECIALTIES (LOT)

ERECT MISCELLANEOUS STEEL – Erecting field fab or outside shop fabricated steel which is late–erected, with respect to engineering drawing issue (i.e. minor pipe/electrical supports, access platform framing, etc.). This account also includes support framing for stick–built platforms. Additionally, this account will include smaller structures with minimum tonnages (less than 20 tons) which, typically, results in productivity decreases (i.e., independent stairwell structures, independent equipment support structures, etc.). Quantity will be by weight (TN/MT). S22021 S22022

ERECT MISC – X LIGHT =<12 LBS/FT (=<18 KG/M) (TN/MT) ERECT MISC – LIGHT >12 – 22 LBS/FT (>18 -33 KG/M) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S22023 ERECT MISC – MEDIUM >22 - 40 LBS/FT (>33- 60 KG/M) (TN/MT) S22024 ERECT MISC – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN/MT) S22025 ERECT MISC – X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) (TN/MT) S22026 ERECT MISC – XX HEAVY >150 - 300 LBS/FT (>225 450 KG/M) (TN/MT) S22027 ERECT MISC – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN/MT) S22051 ERECT MISC – BRACKETS (TN/MT) S22053 ERECT MISC – T-POSTS (TN/MT) S22054 ERECT MISC – TRAPEZE/GOALPOSTS (TN/MT) S22081 ERECT MISC – DAVITS (TN/MT) (TN/MT) S3

FURNACE STEEL S350

FIELD FAB FURNACE STEEL – Fabrication of furnace steel in the field. Includes all steel components that contribute to the complete structure. (rolled and fabricated shapes, bolts, clips, stiffeners, grating, handrail, ladders, etc.). Quantity will be by weight (TN+/MT+). S35021 S35022 S35023 S35024 S35025 S35026 S35027 S35031 S35032 S35041 S35042 S35061

FIELD FAB FURNACE STEEL – X- LIGHT =<12 LBS/FT (=<18 KG/M) (TN+/MT+) FIELD FAB FURNACE STEEL – LIGHT >12 - 22 LBS/FT (>18 – 33 KG/M) (TN+/MT+) FIELD FAB FURNACE STEEL – MEDIUM >22 -40 LBS/FT (>33 - 60 KG/M) (TN+/MT+) FIELD FAB FURNACE STEEL – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN+/MT+) FIELD FAB FURNACE STEEL – X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) (TN+/MT+) FIELD FAB FURNACE STEEL – XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN+/MT+) FIELD FAB FURNACE STEEL – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN+/MT+) FIELD FAB FURNACE STEEL – PLATFORM w/GRATING (TN+/MT+) FIELD FAB FURNACE STEEL – PLATFORM w/CHECKERED PLATE (TN+/MT+) FIELD FAB FURNACE STEEL – GRATING (TN+/0MT+) FIELD FAB FURNACE STEEL – CHECKERED PLATE (TN+/MT+) FIELD FAB FURNACE STEEL – HANDRAIL (TN+/MT+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S35071 FIELD FAB FURNACE STEEL – LADDERS (TN+/MT+) S35091 FIELD FAB FURNACE STEEL – STAIRS (TN+/MT+) S35099 FIELD FAB FURNACE STEEL – FABRICATED SPECIALTIES (LOT) S360

ERECT FURNACE STEEL – Erection of shop or field fabricated furnace steel. Includes all steel components that contribute to the complete structure. (rolled and fabricated shapes, bolts, clips, stiffeners, grating, handrail, ladders, shop assembled platforms, etc.). Quantity will be by weight (TN/MT). S36021 S36022 S36023 S36024 S36025 S36026 S36027 S36031 S36032 S36041 S36042 S36061 S36071 S36081 S36091 S36098 S36099

S4

ERECT FURNACE STEEL – X- LIGHT =<12 LBS/FT (=<18 KG/M) (TN/MT) ERECT FURNACE STEEL – LIGHT >12 - 22 LBS/FT (>18 – 33 KG/M) (TN/MT) ERECT FURNACE STEEL – MEDIUM >22 -40 LBS/FT (>33 - 60 KG/M) (TN/MT) ERECT FURNACE STEEL – HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN/MT) ERECT FURNACE STEEL – X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) (TN/MT) ERECT FURNACE STEEL – XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN/MT) ERECT FURNACE STEEL – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN/MT) ERECT FURNACE STEEL – PLATFORM w/GRATING (TN/MT) ERECT FURNACE STEEL – PLATFORM w/CHECKERED PLATE (TN/MT) ERECT FURNACE STEEL – GRATING (TN/MT) ERECT FURNACE STEEL – CHECKERED PLATE (TN/MT) ERECT FURNACE STEEL – HANDRAIL (TN/MT) ERECT FURNACE STEEL – LADDERS (TN/MT) ERECT FURNACE STEEL – DAVITS (TN/MT) ERECT FURNACE STEEL – STAIRS (TN/MT) ERECT FURNACE STEEL – PURCHASED SPECIALTIES (EA) ERECT FURNACE STEEL – FABRICATED SPECIALTIES (TN/MT)

LADDERS, HANDRAILS, GRATING, PLATFORMS S410

FIELD FAB – LADDERS/HANDRAILS/ STAIRS – Field fabrication of ladders, handrails, and stairs (rolled shapes, bolts, nuts, clips, stiffeners, etc.). Quantity will be by weight (TN+/MT+).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S41061 FIELD FAB – HANDRAILS & TOEPLATES (TN+/MT+) S41071 FIELD FAB – ACCESS LADDERS (TN+/MT+) S41091 FIELD FAB – STAIRS (TN+/MT+) S420

ERECT LADDERS/HANDRAILS/STAIRS – Erecting field fabricated or outside shop fabricated ladders, handrails, and stairs (rolled shapes, bolts, nuts, clips, stiffeners, etc.). Quantity will be by weight (TN/MT). S42061 S42071 S42091 S42098

S430

FIELD FAB GRATING & PLATE– Field fabrication of grating, checkered plate for platforming (includes bolts, nuts, clips, stiffeners, etc.). Quantity will be by weight (TN+/MT+). S43041 S43042 S43043

S440

FIELD FAB – GRATING (TN+/MT+) FIELD FAB – CHECKERED PLATE (TN+/MT+) FIELD FAB – LOOSE PLATE (TN+/MT+)

GRATINGS, CHECKERED PLATE & SHOP ASSEMBLED PLATFORMING – Erection of field or shop fabricated grating, checkered plate and shop assembled platforms (includes rolled shapes, bolts, nuts, clips, stiffeners, etc.). Quantity will be by weight (TN/MT). S44031 S44041 S44042 S44043 S44098

S460

ERECT HANDRAILS & TOEPLATES (TN/MT) ERECT ACCESS LADDERS (TN/MT) ERECT STAIRS (TN/MT) ERECT PURCHASED SPECIALTIES (LOT)

ERECT - SHOP ASSEMBLED PLATFORMS (TN/MT) ERECT – GRATING (TN/MT) ERECT – CHECKERED PLATE (TN/MT) ERECT – LOOSE PLATE (TN/MT) ERECT – METAL DECKING (SF)

VENDOR & VESSEL – PLATFORMS & SUPPORT STEEL – Erection of vessel steel and other vendor supplied steel. Quantity will be by weight (TN/MT). S46031 S46032 S46033 S46034 S46051 S46061

VENDOR & VESSEL – RECT. PLATFORMS W/GRATING (TN/MT) VENDOR & VESSEL – RECT. PLATFORMS W/CHECKERED PLATE (TN/MT) VENDOR & VESSEL – CIRC. PLATFORMS W/GRATING (TN/MT) VENDOR & VESSEL – CIRC. PLATFORMS W/CHECKERED PLATE (TN/MT) VENDOR & VESSEL – BRACKET ASSEMBLIES (TN/MT) VENDOR & VESSEL – HANDRAILS (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S46071 VENDOR & VESSEL – LADDERS (TN/MT) S46081 VENDOR & VESSEL – DAVITS (TN/MT) S46091 VENDOR & VESSEL – STAIRS (TN/MT) S46098 VENDOR & VESSEL – ERECT SPECIALTIES (LOT) S5

STEEL PIPE RACKS S510

FIELD FAB – PIPERACK – Field fabrication of steel pipe racks; does not include pipe hangers, anchors, minor supports, or “T” supports. Secondary steel (walkway supports, platform support steel, grating, handrail, etc.) is not to be included within this code. Quantity will be by weight (TN+/MT+). S51011 S51012 S51013 S51014 S51015 S51016 S51017 S51052 S51099

S520

FIELD FAB – PIPERACK - X LIGHT =<12 LBS/FT (=<18 KG/M) (TN+/MT+) FIELD FAB – PIPERACK -LIGHT >12 – 22 LBS/FT (>18 KG/M) (TN+/MT+) FIELD FAB – PIPERACK –MEDIUM >22 – 40 LBS/FT (>33 – 60 KG/M) (TN+/MT+) FIELD FAB – PIPERACK –HEAVY >40 – 80 LBS/FT (>60 – 120 KG/M) (TN+/MT+) FIELD FAB – PIPERACK – X HEAVY >80 – 150 LBS/FT (>120 – 225 KG/M) (TN+/MT+) FIELD FAB – PIPERACK – XX HEAVY >150 – 300 LBS/FT (>225 - 450 KG/M) (TN+/MT+) FIELD FAB – PIPERACK – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN+/MT+) FIELD FAB – PIPERACK – TRUSSES (TN+/MT+) FIELD FAB – PIPERACK – FABRICATED SPECIALTIES (LOT)

ERECT STEEL PIPERACKS – Erection of field or shop fabricated steel pipe racks; does not include pipe hangers, anchors, minor supports, or “T” supports. Secondary steel (walkway supports, platform support steel, grating, handrail, etc.) is not to be included within this code. Quantity will be by weight (TN/MT). S52011 S52012 S52013 S52014 S52015

ERECT – PIPERACK - X LIGHT =<12 LBS/FT (=<18 KG/M) (TN/MT) ERECT – PIPERACK - LIGHT >12 – 22 LBS/FT (>18 KG/M) (TN/MT) ERECT – PIPERACK – MEDIUM >22 – 40 LBS/FT (>33 – 60 KG/M) (TN/MT) ERECT – PIPERACK – HEAVY >40 – 80 LBS/FT (>60 – 120 KG/M) (TN/MT) ERECT – PIPERACK – X HEAVY >80 – 150 LBS/FT (>120 – 225 KG/M) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S52016 ERECT – PIPERACK – XX HEAVY >150 – 300 LBS/FT (>225 - 450 KG/M) (TN/MT) S52017 ERECT – PIPERACK – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN/MT) S52052 ERECT – PIPERACK – TRUSSES (TN/MT) S52099 ERECT – PIPERACK – FABRICATED SPECIALTIES (TN/MT) S6

PRECAST CONCRETE S600

ERECT PRECAST – Erection of precast concrete products (not including precast piling). Field pre-casting is included with C600. Includes material cost if purchased offsite–precast. Quantity will be by weight (TN+/MT+). S60010 S60020 S60030 S60040 S60050 S60060 S60070 S60080 S60090

S7

FOUNDATIONS (TN+/MT+) SLABS (TN+/MT+) SLEEPERS (TN+/MT+) MANHOLES/CATCH BASINS/BOXES (TN+/MT+) COLUMNS (TN+/MT+) BEAMS/STRINGERS (TN+/MT+) BENTS (TN+/MT+) T-POSTS (TN+/MT+) MISC. PRECAST (LOT)

MODULE STEEL S710

FIELD FAB MODULE STEEL – Field fabrication of module steel. Includes all steel components that make up the complete structure. (rolled and fabricated shapes, bolts, clips, stiffeners, grating, handrail, ladders, etc.). Quantity will be by weight (TN+/MT+). S71000 S71001 S71002 S71003 S71004 S71005 S71006 S71007

FIELD FAB MODULE STEEL – ALLOWANCE (TN+/MT+) FIELD FAB MODULE - X LIGHT =<12 LBS/FT (=<18 KG/M) (TN+/MT+) FIELD FAB MODULE -LIGHT >12 – 22 LBS/FT (>18 KG/M) (TN+/MT+) FIELD FAB MODULE –MEDIUM >22 – 40 LBS/FT (>33 – 60 KG/M) (TN+/MT+) FIELD FAB MODULE –HEAVY >40 – 80 LBS/FT (>60 – 120 KG/M) (TN+/MT+) FIELD FAB MODULE – X HEAVY >80 – 150 LBS/FT (>120 – 225 KG/M) (TN+/MT+) FIELD FAB MODULE – XX HEAVY >150 – 300 LBS/FT (>225 - 450 KG/M) (TN+/MT+) FIELD FAB MODULE – XXX HEAVY >300 LBS/FT (>450 KG/M) (TN+/MT+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S71031 FIELD FAB MODULE - PLATFORM W/GRATING (TN+/MT+) S71032 FIELD FAB MODULE - PLATFORM W/CHECKERED PLATE (TN+/MT+) S71041 FIELD FAB MODULE – GRATING (TN+/MT+) S71042 FIELD FAB MODULE - CHECKERED PLATE (TN+/MT+) S71061 FIELD FAB MODULE – HANDRAIL (TN+/MT+) S71071 FIELD FAB MODULE – LADDERS (TN+/MT+) S71091 FIELD FAB MODULE - STAIRS (TN+/MT+) S71099 FIELD FAB MODULE - FABRICATED SPECIALTIES (LOT) S720

YARD ASSEMBLE MODULE STEEL – Mod yard assembly of field fabricated or outside shop fabricated modularized steel. Includes all steel components that make up the complete structure. (rolled and fabricated shapes, bolts, clips, stiffeners, grating, handrail, ladders, etc.). Quantity will be in tons (TN/MT). S72001 S72002 S72003 S72004 S72005 S72006 S72007 S72031 S72032 S72041 S72042 S72061 S72071 S72081 S72091

YARD ASSEMBLE MODULE STEEL - X LIGHT =<12 LBS/FT (=<18 KG/M) (TN/MT) YARD ASSEMBLE MODULE STEEL - LIGHT >12 - 22 LBS/FT (>18 - 33 KG/M) (TN/MT) YARD ASSEMBLE MODULE STEEL - MEDIUM >22 40 LBS/FT (>33 - 60 KG/M) (TN/MT) YARD ASSEMBLE MODULE STEEL - HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN/MT) YARD ASSEMBLE MODULE STEEL - X HEAVY >80 150 LBS/FT (>120 - 225 KG/M) (TN/MT) YARD ASSEMBLE MODULE STEEL - XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN/MT) YARD ASSEMBLE MODULE STEEL - XXX HEAVY >300 LBS/FT (>450 KG/M) (TN/MT) YARD ASSEMBLE MODULE - PLATFORM w/GRATING (TN/MT) YARD ASSEMBLE MODULE - PLATFORM W/CHECKERED PLATE (TN/MT) YARD ASSEMBLE MODULE – GRATING (TN/MT) YARD ASSEMBLE MODULE - CHECKERED PLATE (TN/MT) YARD ASSEMBLE MODULE – HANDRAIL (TN/MT) YARD ASSEMBLE MODULE – LADDERS (TN/MT) YARD ASSEMBLE MODULE - DAVITS(TN/MT) YARD ASSEMBLE MODULE - STAIRS (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S72098 YARD ASSEMBLE MODULE - ERECT PURCHASED SPECIALTIES (EA) S72099 YARD ASSEMBLE MODULE - FABRICATED SPECIALTIES (TN/MT) S8

CONVEYOR BENTS, A-FRAMES, & OTHER STRUCTURES S810

FIELD FAB – CONVEYOR BENTS & A-FRAMES – Field fabrication of conveyor bents and a-frame supports (rolled shapes, bolts, nuts, clips, stiffeners, etc.). The horizontal components of conveyors are to be addressed in the Mechanical Equipment accounts. Quantity will be by weight (TN+/MT+). S81021 S81022 S81023 S81024 S81025 S81026 S81027 S81099

S820

FIELD FAB CONVEYOR BENTS & A-FRAMES - X LIGHT =<12 LBS/FT (=<18 KG/M) (TN+/MT+) FIELD FAB CONVEYOR BENTS & A-FRAMES LIGHT >12 - 22 LBS/FT (>18 - 33 KG/M) (TN+/MT+) FIELD FAB CONVEYOR BENTS & A-FRAMES MEDIUM >22 - 40 LBS/FT (>33 - 60 KG/M) (TN+/MT+) FIELD FAB CONVEYOR BENTS & A-FRAMES HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN+/MT+) FIELD FAB CONVEYOR BENTS & A-FRAMES - X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) (TN+/MT+) FIELD FAB CONVEYOR BENTS & A-FRAMES - XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN+/MT+) FIELD FAB CONVEYOR BENTS & A-FRAMES - XXX HEAVY >300 LBS/FT (>450 KG/M) (TN+/MT+) FIELD FAB CONVEYOR BENTS & A-FRAMES FABRICATED SPECIALTIES (LOT)

ERECT CONVEYOR BENTS & A-FRAMES – Erection of conveyor bents and a-frame supports (rolled shapes, bolts, nuts, clips, stiffeners, etc.). The horizontal components of conveyors are to be addressed in the Mechanical Equipment accounts. Quantity will be by weight (TN/MT). S82021 S82022 S82023 S82024 S82025

ERECT CONVEYOR BENTS & A-FRAMES - X LIGHT =<12 LBS/FT (=<18 KG/M) (TN/MT) ERECT CONVEYOR BENTS & A-FRAMES - LIGHT >12 - 22 LBS/FT (>18 - 33 KG/M) (TN/MT) ERECT CONVEYOR BENTS & A-FRAMES - MEDIUM >22 - 40 LBS/FT (>33 - 60 KG/M) (TN/MT) ERECT CONVEYOR BENTS & A-FRAMES - HEAVY >40 - 80 LBS/FT (>60 - 120 KG/M) (TN/MT) ERECT CONVEYOR BENTS & A-FRAMES - X HEAVY >80 - 150 LBS/FT (>120 - 225 KG/M) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S82026 ERECT CONVEYOR BENTS & A-FRAMES - XX HEAVY >150 - 300 LBS/FT (>225 - 450 KG/M) (TN/MT) S82027 ERECT CONVEYOR BENTS & A-FRAMES - XXX HEAVY >300 LBS/FT (>450 KG/M) (TN/MT) S82099 ERECT CONVEYOR BENTS & A-FRAMES FABRICATED SPECIALTIES (TN/MT) S850

WOOD STRUCTURES - STRUCTURE – Fabrication and installation of wood structures such as framing, joists, trusses, etc. Includes timber, nails, bolts, steel connectors, etc. Quantity is measured per (LOT). S85000

S860

FRP CONSTRUCTION - STRUCTURE – Fabrication and erection of fiberglass materials such as FRP grating, handrail, shapes, etc. Quantities will be reflected by area or linear measurement (LF, SF). S86000

S9

WOOD STRUCTURES (LOT)

FRP CONSTRUCTION (LOT)

STEEL GENERAL ITEMS S910

STEEL FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). S91000

S930

STEEL MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). S93000

S940

(OH&I)

–

Includes

STEEL SUBCONTRACT PRELIMINARIES (LOT)

STEEL SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). S95000

S960

STEEL MATERIAL & SUBCONTRACT BUY DOWN (LOT)

STEEL SUBCONTRACT PRELIMINARIES subcontractor overhead and indirect costs (LOT). S94000

S950

STEEL FIRE / HOLE WATCH (LOT)

STEEL SUPPLIER & SUBCONTRACT CLAIMS (LOT)

STEEL SUBCONTRACT ALLOWANCE – Quantity will be (LOT). S96000

STEEL SUBCONTRACT ALLOWANCE (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) S970 STEEL SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). S97000 S980

STEEL CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (TN/MT). S98000

S990

STEEL SCAFFOLDING (LOT)

STEEL CONCEPTUAL DESIGN DEVELOPMENT (TN/MT)

STEEL CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of–scope costs (TN+/MT+). S99000

STEEL CONSTRUCTION PRACTICES (TN+/MT+)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

A

ARCHITECTURAL/BUILDINGS/ENCLOSURES Includes all costs of labor, material and subcontracts for architectural, buildings, and enclosure work. Key quantity will be (LOT).

AA

ARCHITECTURAL – These codes are used in lieu of the ABXX codes, and, when used, provide a summary by commodity rather than a summary by building “footprint” floor area. AA10

CONCRETE BLOCK – Concrete masonry blocks and related items including the grouting, mortar, reinforcing and cleaning. Quantities are measured in area of masonry installed (SF/M2). AA1010

AA11

BRICKWORK – Face brick and related items including the grouting, mortar, reinforcing and cleaning. Quantities are measured in area of face brick installed (SF/M2). AA1110

AA12

FRAMING / PARTITIONS (SF/M2)

FINISH CARPENTRY – Cabinets, millwork, etc. Quantities are measured in linear installation (LF/LM). AA2210

AA31

OTHER MASONRY (SF/M2)

FRAMING/PARTITIONS – Rough carpentry including associated hardware. Quantities will be measured per square feet of framing/partitions installed (SF/M2). AA2110

AA22

BRICKWORK (SF/M2)

OTHER MASONRY – Facing tile, stonework and related items including the grouting, mortar, reinforcing and cleaning. Quantities are measured in area of facing tile or stonework installed (SF/M2). AA1210

AA21

CONCRETE BLOCK (SF/M2)

FINISH CARPENTRY (LF/LM)

DECKING – Roof and floor decking that is normally used as support for a built–up roofing. Metal decking for elevated Cast–In–Place structural slabs is to be charged with the appropriate concrete code C300. Quantities are measured in area of decking installed (SF/M2). AA3110

EXTERIOR DECKING (SF/M2)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) AA32 ROOFING AND ACCESSORIES – Roofing including flashing, cants, expansion joints, gravel guards, pitch pans, nailers, walkway treads, vents, hatches, gutters and downspouts, etc. Quantities will be area of roofing installed (SF/M2). AA3210 AA34

SIDING – Siding including attachments, penetrations, louvers, flashing, closures and finishes, etc. Quantities are measured in area of siding installed (SF/M2). AA3410

AA35

ROLLING DOORS (EA)

WINDOWS/GLASS & GLAZING – All types of windows, as well as other glass which does not come with a standard window or door. Includes the cost of framing and hardware. Quantities are measured in area of glass installed (SF/M2). AA4310

AA51

PERSONNEL / SPECIAL DOORS (EA)

ROLLING DOORS – Interior and exterior rolling doors, including framing and hardware. Quantities are per each door installed (EA). AA4210

AA43

EXTERIOR PAINT (SF/M2)

PERSONNEL/SPECIALTY DOORS – Interior and exterior personnel and specialty type doors, including framing and hardware. Quantities are per each door installed (EA). AA4110

AA42

INSULATION (SF/M2)

EXTERIOR PAINT – Surface preparation and paint applications for exterior architectural commodities. Quantities are measured by area of coating system, not per coat (SF/M2). AA3610

AA41

SIDING & ACCESSORIES (SF/M2)

INSULATION – BATT or sprayed–in insulation. Quantities are measured in area of insulation installed (SF/M2). AA3510

AA36

ROOF & ACCESSORIES (SF/M2)

WINDOW, GLASS & GLAZING (SF/M2)

DRYWALL/FINISHES – Drywall systems including taping and floating, wallboard, battens, attachments, furring, adhesive, and all surface finishes. Quantities are measured in area of system installed (SF/M2). AA5110

DRYWALL / FINISHES (SF/M2)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) AA53 CEILINGS – Drop or acoustical ceilings including tile, gypsum board and panels, grid suspension system, moldings, clips, splices and accessories. Quantities are measured in area of ceiling system installed (SF/M2). AA5310 AA54

FINISHED FLOORING – Flooring including carpet, computer floor, VCT, cove base as well as mastic adhesive, cleaning and waxing. Quantities are measured in area of flooring system installed (SF/M2). AA5410

AA56

ARCH. COMPARTMENTS (EA)

INTERIOR PAINT (SF/M2)

BLDG LIGHTING / CIRCUITS (LOT)

HVAC (LOT)

PLUMBING – Domestic plumbing system, including piping, fixtures, valves, fittings, and insulation up to a 5'–0" (1.5m) peripheral distance outside the building limits. Quantities are measured as (LOT). AA6210

AA64

partitions.

HVAC – Comfort HVAC system including supply, return, outside and exhaust air, refrigeration components and balancing of completed system. Quantities are measured as (LOT). AA6110

AA62

and

BLDG LIGHTING/CIRCUITS – Purchase and installation of lighting systems in architectural structures. Quantities are measured per Lot (LOT). AA6010

AA61

compartments

INTERIOR PAINT – Surface preparation and paint applications for interior architectural commodities. Quantities are measured by area of coating system, not per coat (SF/M2). AA5810

AA60

SOUND ATTENUATION (SF/M2)

COMPARTMENTS – Prefabricated Quantities are per each (EA). AA5710

AA58

FINISHED FLOORING (SF/M2)

SOUND ATTENUATION – Sound attenuation. Quantities are measured in area of system installed (SF/M2). AA5610

AA57

CEILINGS (SF/M2)

PLUMBING (LOT)

FIRE PROTECTION SYSTEMS – Wet and dry systems, halon systems, miscellaneous fire equipment such as cabinets, extinguishers, hose and hose equipment and pumps. Quantities are measured as (LOT). AA6410

FIRE PROTECTION SYSTEMS (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) AA81 OFFICE FURNISHINGS – Desks, chairs, bookcases, window coverings and other related items. Quantities are measured as (LOT). AA8110 AA84

LABORATORY EQUIPMENT – Laboratory cabinets, beakers, flasks and gas jets, etc. Quantities are measured as (LOT). AA8410

AA86

OTHER EQUIPMENT (LOT)

BUILDINGS – The ABXX series of codes are used in lieu of the AAXX series, and, when used, provide a summary by “footprint” floor area rather than by commodity. Each account (building number) is to include all work required to provide the architectural portions of each building or structure, complete. Quantities are measured as “footprint” area for single–story buildings. Buildings are in numerical sequence. For multi–story buildings, the quantity represents the collective floor area (SF/M2). AB0100 AB0200 AB0300 AB0400 AB0500 AB0600 AB0700 AB0800 AB0900

AE0x

LABORATORY EQUIPMENT (LOT)

OTHER EQUIPMENT – Audio–Visual, chalkboards, tack boards, toilet partitions and accessories, mirrors, locker room equipment, food service equipment, signs and flag poles, etc. Quantities are measured as (LOT). AA8610

AB0x

OFFICE FURNISHINGS (LOT)

CONTROL/LAB BLDGS (SF/M2) ELECTRICAL BLDGS (SF/M2) SECURITY/SAFETY (SF/M2) UTILITY BLDGS (SF/M2) STORAGE & SHOPS (SF/M2) PERSONNEL - PROCESS BLDGS (SF/M2) PERSONNEL - NON-PROCESS BLDGS (SF/M2) MISC SHELTERS/STRUCTURES (SF/M2) OTHER BLDGS/ARCH (SF/M2)

ENCLOSURES – Includes offices/restrooms that are within a major frame structure. Also includes any associated roofing and/or siding not considered as individual buildings. Quantity will be (SF/M2). AE0100 AE0200 AE0300 AE0400 AE0500 AE0600 AE0700 AE0800 AE0900

ENCLOSURES #1 ENCLOSURES #2 ENCLOSURES #3 ENCLOSURES #4 ENCLOSURES #5 ENCLOSURES #6 ENCLOSURES #7 ENCLOSURES #8 ENCLOSURES #9

(SF/M2) (SF/M2) (SF/M2) (SF/M2) (SF/M2) (SF/M2) (SF/M2) (SF/M2) (SF/M2)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) A9 ARCHITECTURAL/BUILDING GENERAL ITEMS A910

ARCHITECTURAL/BUILDING FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). A91000

A930

ARCHITECTURAL/BUILDING MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). A93000

A940

ARCHITECTURAL/BUILDING SUPPLIER & SUBCONTRACT CLAIMS (LOT)

ARCHITECTURAL/BUILDING SUBCONTRACT ALLOWANCE – Quantity will be (LOT). A96000

A970

ARCHITECTURAL/BUILDING SUBCONTRACT PRELIMINARIES (LOT)

ARCHITECTURAL/BUILDING SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). A95000

A960

ARCHITECTURAL/BUILDING MATERIALS & SUBCONTRACT BUY DOWN (LOT)

ARCHITECTURAL/BUILDING SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). A94000

A950

ARCHITECTURAL/BUILDING FIRE / HOLE WATCH (LOT)

ARCHITECTURAL/BUILDING SUBCONTRACT ALLOWANCE (LOT)

ARCHITECTURAL/BUILDING SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). A97000

ARCHITECTURAL/BUILDING SCAFFOLDING (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) A980 ARCHITECTURAL/BUILDING CONCEPTUAL DESIGN DEVELOPMENT– The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). A98000 A990

ARCHITECTURAL/BUILDING CONCEPTUAL DESIGN DEVELOPMENT (LOT)

ARCHITECTURAL/BUILDING CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). A99000

ARCHITECTURAL/BUILDING CONSTRUCTION PRACTICES (LOT)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

P

ABOVEGROUND PIPING Labor and material cost for installation of piping of all material types and wall thickness on or above general plant elevation. Any adjustments necessary for pipe alignment to equipment, etc., should be charged to the appropriate piping erection account. Material cost of control valves, pressure safety valves, valves positioners, valve operators, orifice runs and other instrument items erected by pipe crew to be charged to account ITxx Instrumentation Devices. Weld rods and weld materials will be charged to the appropriate indirect account. Linear feet quantities will be measured center–to–center lengths through fittings, flanges and inline devices. Unload and store of materials and clean–up will be charged to the detail account for which these functions are being performed. Key quantity will be lot (LF/LM).

PP

A/G PIPE MATERIALS – Outside shop fabrication and field fabrication/erection labor as well as other piping services are not included here. PP11

MATERIAL - C/S 2" (50MM) & LESS – All grades of carbon steel bulk pipe materials including, but not limited to, normal carbon steel, low temp carbon steel, killed carbon steel, high yield carbon steel, and galvanized carbon steel are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP1101 MATL CS - 2" (50MM) & LESS (LF+/LM+) (TN/MT)

PP12

MATERIAL - C/S 2 1/2" (63MM) & LARGER – All grades of carbon steel bulk pipe materials including, but not limited to, normal carbon steel, low temp carbon steel, killed carbon steel, high yield carbon steel, and galvanized carbon steel are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP1201 MATL CS - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+) (TN/MT) PP1202 MATL CS - 12" (300MM) - 34" (850MM) (LF+/LM+) (TN/MT) PP1203 MATL CS - 36" (900MM) & LARGER (LF+/LM+) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) PP21 MATERIAL - SS/ALLOY 2" (50MM) & LESS – All grades of stainless steel and alloy pipe materials including, but not limited to, stainless steel, alloy steels, duplex steel are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP2101 MATL SS/ALLOY - 2" (50MM) & LESS (LF+/LM+) (TN/MT) PP22

MATERIAL - SS/ALLOY 2 1/2" (63MM) & LARGER – All grades of stainless steel and alloy pipe materials including, but not limited to, stainless steel, alloy steels, duplex steel are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP2201 MATL SS/ALLOY - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+) (TN/MT) PP2202 MATL SS/ALLOY - 12" (300MM) - 34" (850MM) (LF+/LM+) (TN/MT) PP2203 MATL SS/ALLOY - 36" (900MM) & LARGER (LF+/LM+) (TN/MT)

PP31

MATERIAL - CHROME 2" (50MM) & LESS – All CHROME bulk pipe materials are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP3101 MATL CHROME - 2" (50MM) & LESS (LF+/LM+) (TN/MT)

PP32

MATERIAL - CHROME 2 1/2" (63MM) & LARGER– All CHROME bulk pipe materials are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP3201 MATL CHROME - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+) (TN/MT) PP3202 MATL CHROME - 12" (300MM) - 34" (850MM) (LF+/LM+) (TN/MT) PP3203 MATL CHROME - 36" (900MM) & LARGER (LF+/LM+) (TN/MT)

PP41

MATERIAL - OTHER MATL 2" (50MM) & LESS– All other pipe materials consisting of, but not limited to, iron grades, non-metallic grades, and copper bulk pipe materials to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP4101 MATL OTHER MATL - 2" (50MM) & LESS (LF+/LM+) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) PP42 MATERIAL - OTHER MATL 2 1/2" (63MM) & LARGER– All other pipe materials consisting of, but not limited to, iron grades, non-metallic grades, and copper bulk pipe materials to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). Quantities may alternately be reported as weight (TN/MT). PP4201 MATL OTHER MATL - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+) (TN/MT) PP4202 MATL OTHER MATL - 12" (300MM) - 34" (850MM) (LF+/LM+) (TN/MT) PP4203 MATL OTHER MATL - 36" (900MM) & LARGER (LF+/LM+) (TN/MT) PF

A/G PIPE FITTING/FLANGES – Outside shop fabrication and field fabrication/erection labor as well as other piping services are not included here. PF11

FITTING/FLANGES - C/S 2" (50MM) & LESS – All grades of carbon steel bulk fittings and flanges including, but not limited to, normal carbon steel, low temp carbon steel, killed carbon steel, high yield carbon steel, and galvanized carbon steel are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF1101 FTTGS/FLNGS CS - 2" (50MM) & LESS (EA+) (TN/MT)

PF12

FITTING/FLANGES - C/S 2 1/2" (63MM) & LARGER – All grades of carbon steel bulk fittings and flanges including, but not limited to, normal carbon steel, low temp carbon steel, killed carbon steel, high yield carbon steel, and galvanized carbon steel are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF1201 FTTGS/FLNGS CS - 2 1/2" (63MM) - 10" (250MM) (EA+) (TN/MT) PF1202 FTTGS/FLNGS CS - 12" (300MM) - 34" (850MM) (EA+) (TN/MT) PF1203 FTTGS/FLNGS CS - 36" (900MM) & LARGER (EA+) (TN/MT)

PF21

FITTING/FLANGES - SS/ALLOY 2" (50MM) & LESS – All grades of stainless steel and alloy fittings and flanges including, but not limited to, stainless steel, chrome steel, alloy steels, duplex steel are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF2101 FTTGS/FLNGS SS/ALLOY - 2" (50MM) & LESS (EA+) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) PF22 FITTING/FLANGES - SS/ALLOY 2 1/2" (63MM) & LARGER – All grades of stainless steel and alloy fittings and flanges including, but not limited to, stainless steel, chrome steel, alloy steels, duplex steel are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF2201 FTTGS/FLNGS SS/ALLOY - 2 1/2" (63MM) - 10" (250MM) (EA+) (TN/MT) PF2202 FTTGS/FLNGS SS/ALLOY - 12" (300MM) - 34" (850MM) (EA+) (TN/MT) PF2203 FTTGS/FLNGS SS/ALLOY - 36" (900MM) & LARGER (EA+) (TN/MT) PF31

FITTING/FLANGES - CHROME 2" (50MM) & LESS – All CHROME bulk fittings and flanges are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF3101 FTTGS/FLNGS CHROME - 2" (50MM) & LESS (EA+) (TN/MT)

PF32

FITTING/FLANGES - CHROME 2 1/2" (63MM) & LARGER – All CHROME bulk fittings and flanges are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF3201 FTTGS/FLNGS CHROME - 2 1/2" (63MM) - 10" (250MM) (EA+) (TN/MT) PF3202 FTTGS/FLNGS CHROME - 12" (300MM) - 34" (850MM) (EA+) (TN/MT) PF3203 FTTGS/FLNGS CHROME - 36" (900MM) & LARGER (EA+) (TN/MT)

PF41

FITTING/FLANGES - OTHER MATL 2" (50MM) & LESS– All other pipe materials consisting of, but not limited to, iron grades, non-metallic grades, and copper bulk fittings and flanges are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF4101 FTTGS/FLNGS OTHER MATL - 2" (50MM) & LESS (EA+) (TN/MT)

PF42

FITTING/FLANGES - OTHER MATL 2 1/2" (63MM) & LARGER – All other pipe materials consisting of, but not limited to, iron grades, non-metallic grades, and copper bulk fittings and flanges are to be included in this account. Quantities are reported as measured center to center lengths (EA+). Quantities may alternately be reported as weight (TN/MT). PF4201

FTTGS/FLNGS OTHER MATL - 2 1/2" (63MM) - 10" (250MM) (EA+) (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) PF4202 FTTGS/FLNGS OTHER MATL - 12" (300MM) - 34" (850MM) (EA+) (TN/MT) PF4203 FTTGS/FLNGS OTHER MATL - 36" (900MM) & LARGER (EA+) (TN/MT) PW

A/G PIPE OUTSIDE SHOP FABRICATION – Field fabrication/erection labor as well as other piping services are not included here. PW11

OUTSIDE SHOP FABRICATION - C/S 2" (50MM) & LESS – Costs related to pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all grades of carbon steel materials including, but not limited to, normal carbon steel, low temp carbon steel, killed carbon steel, high yield carbon steel, and galvanized carbon steel are to be included in this account. This account excludes shop attached supports, shop inspection, and shop PWHT services. Quantities are reported as measured center to center lengths (LF+/LM+). PW1101 OS FAB CS - 2" (50MM) & LESS (LF+/LM+)

PW12

OUTSIDE SHOP FABRICATION - C/S 2 1/2" (63MM) & LARGER – Costs related to and pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all grades of carbon steel materials including, but not limited to, normal carbon steel, low temp carbon steel, killed carbon steel, high yield carbon steel, and galvanized carbon steel are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). PW1201 OS FAB CS - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+) PW1202 OS FAB CS - 12" (300MM) - 34" (850MM) (LF+/LM+) PW1203 OS FAB CS - 36" (900MM) & LARGER (LF+/LM+)

PW21

OUTSIDE SHOP FABRICATION - SS/ALLOY 2" (50MM) & LESS – Costs related to pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all grades of stainless steel and alloy materials including, but not limited to, stainless steel, chrome steel, alloy steels, duplex steel are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). PW2101 OS FAB SS/ALLOY - 2" (50MM) & LESS (LF+/LM+)

PW22

OUTSIDE SHOP FABRICATION - SS/ALLOY 2 1/2" (63MM) & LARGER – Costs related to pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all grades of stainless steel and alloy materials including, but not limited to, stainless steel, chrome steel, alloy steels, duplex steel are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) PW2201 OS FAB SS/ALLOY - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+) PW2202 OS FAB SS/ALLOY - 12" (300MM) - 34" (850MM) (LF+/LM+) PW2203 OS FAB SS/ALLOY - 36" (900MM) & LARGER (LF+/LM+) PW31

OUTSIDE SHOP FABRICATION - CHROME 2" (50MM) & LESS– Costs related to pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all grades of CHROME materials are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). PW3101 OS FAB CHROME - 2" (50MM) & LESS (LF+/LM+)

PW32

OUTSIDE SHOP FABRICATION - CHROME 2 1/2" (63MM) & LARGER – Costs related to pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all grades of CHROME materials are to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). PW3201 OS FAB CHROME - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+) PW3202 OS FAB CHROME - 12" (300MM) - 34" (850MM) (LF+/LM+) PW3203 OS FAB CHROME - 36" (900MM) & LARGER (LF+/LM+)

PW41

OUTSIDE SHOP FABRICATION - OTHER MATL 2" (50MM) & LESS– Costs related to pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all other pipe materials consisting of, but not limited to, iron grades, nonmetallic grades, and copper grade materials to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). PW4101 OS FAB OTHER MATL - 2" (50MM) & LESS (LF+/LM+)

PW42

OUTSIDE SHOP FABRICATION - OTHER MATL 2 1/2" (63MM) & LARGER– Costs related to pipe spool fabrication labor and services (exclusive of supply of materials) as performed by outside commercial fabrication shops for all other pipe materials consisting of, but not limited to, iron grades, non-metallic grades, and copper grade materials to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). PW4201 OS FAB OTHER MATL - 2 1/2" (63MM) - 10" (250MM) (LF+/LM+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) PW4202 OS FAB OTHER MATL - 12" (300MM) - 34" (850MM) (LF+/LM+) PW4203 OS FAB OTHER MATL - 36" (900MM) & LARGER (LF+/LM+) PW71

OUTSIDE SHOP FABRICATION – SHOP ATTACHED SUPPORTS – Costs related to the supply of materials and the attachment labor of pipe pads, shoes, lifting lugs, insulation supports, pipe trunnions, and other pipe supports as performed by outside commercial fabrication shops for all pipe material grades to be included in this account. Quantities are reported as measured center to center lengths (LF+/LM+). PW7100 OS FAB SHOP ATTACHED SUPPORTS (LF+/LM+)

PW83

OUTSIDE SHOP FABRICATION – NDE SERVICES– Costs related to pipe spool fabrication inspection services as supplied by outside commercial fabrication shops including, but not limited to, any radiography, nuclear analysis, charpy tests, magnetic tests, ultrasonic tests, ferrite tests, Brinell tests, PH tests, or other miscellaneous shop examination operations to be included in this account. Quantities are reported as (EA+). PW8300 OS FAB – SHOP NDE SERVICES (EA+)

PW86

OUTSIDE SHOP FABRICATION – PWHT SERVICES– Costs related to pipe spool fabrication for Post Weld Heat Treatment services as supplied by outside commercial fabrication shops including, but not limited to, any preheating, local stress relieving, furnace stress relieving, and other heating services to be included in this account. Quantities are reported as (EA+). PW8600 OS FAB – SHOP PWHT SERVICES (EA+)

PE

MATERIAL – ERECTION MATERIALS (BOLTS, NUTS GASKETS) PE10

MATERIAL – ERECTION MATERIALS (BOLTS, NUTS GASKETS) – All permanent bolting and gasket material are to be included in this account. Temporary bolting materials required for testing operations are not included in this account. Quantities are reported as neat (LOT). PE1001

PK

A/G PIPE ERECT MATERIAL (NUTS & BOLTS, GASKETS, ETC) (LOT)

MATERIAL – PIPE SPECIALTIES PK00

MATERIAL – PIPE SPECIALTIES – All piping specialty items are to be included in this account. Temporary blinding materials required for testing operations are not included in this account. Quantities are reported as neat (LOT). PK0000

A/G PIPE SPECIALTIES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) PV A/G PIPE MATERIAL – VALVES – All manual valves are to be included in this account. Temporary valves required for testing operations are not included in this account. Actuated valves and relief valves are not included in this account. Refer to Instrumentation IT20 & IT30. PV1100

VALVES - 2" (50MM) & LESS - Quantities are reported as neat (EA). PV1100 VALVES - 2" (50MM) & LESS (EA)

PV1200

VALVES - 2 1/2" - 10" (63MM - 250MM) - Quantities are reported as neat (EA). PV1200 VALVES - 2 1/2" - 10" (63MM - 250MM) (EA)

PV1300

VALVES - 12" - 34" (300MM - 850MM) - Quantities are reported as neat (EA). PV1300 VALVES - 12" - 34" (300MM - 850MM) & LARGER (EA)

PV1400

VALVES - 36" (900MM) & LARGER - Quantities are reported as neat (EA). PV1400 VALVES - 36" (900MM) & LARGER (EA)

PS

MATERIAL – FIELD PIPE SUPPORTS PS10

MATERIAL – FIELD PIPE SUPPORTS – This account is a Project Controls PCMS summary account. All permanent pipe support materials to be supplied to the field are to be included in this account. Quantities are reported as neat (LOT). PS1000

P1

A/G PIPE SUPPORT MATERIAL (LOT)

A/G PIPE SPOOL FIELD FABRICATION – Labor cost for pipe spool fabrication where the work will be performed in a field shop for aboveground pipe (all metallurgy) including fittings, handling, gouging, grinding, welding and all other field shop labor (including weld out) operations. Quantities will be measured center–to– center through fittings (LF+/LM+). P111

SPOOL FIELD FAB - C/S 2" (50MM) & LESS– Quantities will be in linear feet (LF+/LM+). Refer to P1. P11111 SPOOL FIELD FAB - CS 2" & LESS (50MM & LESS) (LF+/LM+)

P112

SPOOL FIELD FAB - SS/ALLOY - 2" (50MM) & LESS – Quantities will be in linear feet (LF+/LM+). Refer to P1. P11211

P113

SPOOL FIELD FAB – SS/ALLOY 2" & LESS (50MM & LESS) (LF+/LM+)

SPOOL FIELD FAB - CHROME - 2" (50MM) & LESS – Quantities will be in linear feet (LF+/LM+). Refer to P1.

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P11311 SPOOL FIELD FAB - CHROME 2" & LESS (50MM & LESS) (LF+/LM+) P114

SPOOL FIELD FAB – OTHER MATL - 2" (50MM) & LESS – Quantities will be in linear feet (LF+/LM+). Refer to P1. P11411 SPOOL FIELD FAB – OTHER MATL 2" & LESS (50MM & LESS) (LF+/LM+)

P121

SPOOL FIELD FAB - C/S 2-1/2 – 10" (63MM-250MM) – Quantities will be in linear feet (LF+/LM+). Refer to P1. P12111 SPOOL FIELD FAB - CS 2-1/2" - 10" (63MM-250MM) (LF+/LM+)

P122

SPOOL FIELD FAB – SS/ALLOY 2-1/2" – 10" (63MM-250MM) – Quantities will be in linear feet (LF+/LM+). Refer to P1. P12211 SPOOL FIELD FAB – SS/ALLOY 2 1/2" - 10" (63MM250MM) (LF+/LM+)

P123

SPOOL FIELD FAB - CHROME 2-1/2" - 10" (63MM-250MM) – Quantities will be in linear feet (LF+/LM+). Refer to P1. P12311 SPOOL FIELD FAB - CHROME 2-1/2" - 10" (63MM250MM) (LF+/LM+)

P124

SPOOL FIELD FAB – OTHER MATL 2-1/2" - 10" (63MM-250MM) – Quantities will be in linear feet (LF+/LM+). Refer to P1. P12411 SPOOL FIELD FAB – OTHER MATL 2-1/2" - 10" (63MM-250MM) (LF+/LM+)

P131

SPOOL FIELD FAB - C/S 12" - 34" (300MM - 850MM) – Quantities will be in linear feet (LF+/LM+). Refer to P1. P13111 SPOOL FIELD FAB - CS 12" - 34" (300MM - 850MM) (LF+/LM+)

P132

SPOOL FIELD FAB – SS/ALLOY 12" - 34" (300MM - 850MM – Quantities will be in linear feet (LF+/LM+). Refer to P1. P13211 SPOOL FIELD FAB – SS/ALLOY 12" - 34" (300MM 850MM) (LF+/LM+)

P133

SPOOL FIELD FAB - CHROME 12" - 34" (300MM - 850MM) – Quantities will be in linear feet (LF+/LM+). Refer to P1. P13311 SPOOL FIELD FAB - CHROME 12" - 34" (300MM 850MM) (LF+/LM+)

P134

SPOOL FIELD FAB – OTHER MATL 12" - 34" (300MM - 850MM) – Quantities will be in linear feet (LF+/LM+). Refer to P1. P13411 SPOOL FIELD FAB – OTHER MATL 12" - 34" (300MM - 850MM) (LF+/LM+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P141 SPOOL FIELD FAB - C/S 36" (900MM) & LARGER - Quantities will be in linear feet (LF+/LM+). Refer to P1. P14111 SPOOL FIELD FAB - CS 36" (900MM) & LARGER (LF+/LM+) P142

SPOOL FIELD FAB – SS/ALLOY 36" (900MM) & LARGER Quantities will be in linear feet (LF+/LM+). Refer to P1. P14211 SPOOL FIELD FAB – SS/ALLOY 36" (900MM) & LARGER, (LF+/LM+)

P143

SPOOL FIELD FAB - CHROME 36" (900MM) & LARGER - Quantities will be in linear feet (LF+/LM+). Refer to P1. P14311 SPOOL FIELD FAB - CHROME 36" (900MM) & LARGER (LF+/LM+)

P144

SPOOL FIELD FAB – OTHER MATL 36" (900MM) & LARGER Quantities will be in linear feet (LF+/LM+). Refer to P1. P14411 SPOOL FIELD FAB – OTHER MATL 36" (900MM) & LARGER (LF+/LM+)

P2

-

A/G PIPE SPOOL ERECT – VENDOR - Labor cost of erecting vendor supplied pipe including erection of valves, control valves, pressure safety valves, valve operators, orifice runs, and similar items including welding and temporary supports. Quantities will be measured center–to–center through valves, fittings, flanges, and inline devices (LF/LM). (See Account P4 for erection of all Field Run Piping). P211

SPOOL ERECT - VENDOR - C/S 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P2. P21111 SPOOL ERECT - VENDOR - CS 2" & LESS (50MM & LESS) (LF/LM)

P212

SPOOL ERECT – VENDOR - SS/ALLOY 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P2. P21211 SPOOL ERECT - VENDOR – SS/ALLOY 2" & LESS (50MM & LESS) (LF/LM)

P213

SPOOL ERECT - VENDOR - CHROME 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P2. P21311 SPOOL ERECT - VENDOR - CHROME 2" & LESS (50MM & LESS) (LF/LM)

P214

SPOOL ERECT – VENDOR - OTHER MATL 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P2. P21411 SPOOL ERECT – VENDOR - OTHER MATL 2" & LESS (50MM & LESS) (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P221 SPOOL ERECT – VENDOR - C/S 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P2. P22111 SPOOL ERECT - VENDOR - CS 2-1/2" - 10" (63MM250MM) (LF/LM) P222

SPOOL ERECT – VENDOR - SS/ALLOY 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P2. P22211 SPOOL ERECT - VENDOR – SS/ALLOY 2 1/2" - 10" (63MM-250MM) (LF/LM)

P223

SPOOL ERECT – VENDOR - CHROME 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P2. P22311 SPOOL ERECT - VENDOR - CHROME 2-1/2" - 10" (63MM-250MM) (LF/LM)

P224

SPOOL ERECT – VENDOR - OTHER MATL 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P2. P22411 SPOOL ERECT – VENDOR -OTHER MATL 2-1/2" - 10" (63MM-250MM) (LF/LM)

P231

SPOOL ERECT – VENDOR - C/S 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P2. P23111 SPOOL ERECT - VENDOR - CS 12" - 34" (300MM 850MM) (LF/LM) SPOOL ERECT – VENDOR - SS/ALLOY 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P2 P23211 SPOOL ERECT - VENDOR – SS/ALLOY 12" - 34" (300MM - 850MM) (LF/LM) SPOOL ERECT – VENDOR - CHROME 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P2 P23311 SPOOL ERECT - VENDOR - CHROME 12" - 34" (300MM - 850MM) (LF/LM) SPOOL ERECT – VENDOR -OTHER MATL 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P2 P23411 SPOOL ERECT – VENDOR -OTHER MATL 12" - 34" (300MM - 850MM) (LF/LM)

P232

P233

P234

P241

SPOOL ERECT – VENDOR - C/S 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P2. P24111 SPOOL ERECT - VENDOR - CS 36" (900MM) & LARGER (LF/LM)

P242

SPOOL ERECT – VENDOR - SS/ALLOY 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P2. P24211 SPOOL ERECT - VENDOR – SS/ALLOY 36" (900MM) & LARGER (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P243 SPOOL ERECT – VENDOR - CHROME 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P2. P24311 SPOOL ERECT - VENDOR - CHROME 36" (900MM) & LARGER (LF/LM) P244

P3

SPOOL ERECT – VENDOR - OTHER MATL 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P2. P24411 SPOOL ERECT – OTHER MATL 36" (900MM) & LARGER (LF/LM) A/G PIPE SPOOL ERECT – Labor cost of erecting pipe spools, whether field or outside shop fabricated spools, including erection of valves, control valves, pressure safety valves, valve operators, orifice runs, and similar items including welding and temporary supports. Quantities will be measured center–to–center through valves, fittings, flanges, and inline devices (LF/LM). (See Account P4 for erection of all Field Run Piping).

P311

SPOOL ERECT - C/S 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P3. P31111 SPOOL ERECT - CS 2" & LESS (50MM & LESS) (LF/LM)

P312

SPOOL ERECT – SS/ALLOY 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P3. P31211 SPOOL ERECT – SS/ALLOY 2" & LESS (50MM & LESS) (LF/LM)

P313

SPOOL ERECT - CHROME 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P3. P31311 SPOOL ERECT - CHROME 2" & LESS (50MM & LESS) (LF/LM)

P314

SPOOL ERECT – OTHER MATL 2" (50MM) & LESS – Quantities will be in linear feet (LF/LM). Refer to P3. P31411 SPOOL ERECT – OTHER MATL 2" & LESS (50MM & LESS) (LF/LM)

P321

SPOOL ERECT – C/S 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P3. P32111 SPOOL ERECT - CS 2-1/2" - 10" (63MM-250MM) (LF/LM)

P322

SPOOL ERECT – SS/ALLOY 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P3. P32211 SPOOL ERECT – SS/ALLOY 2 1/2" - 10" (63MM250MM) (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P323 SPOOL ERECT – CHROME 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P3. P32311 SPOOL ERECT - CHROME 2-1/2" - 10" (63MM-250MM) (LF/LM) P324

SPOOL ERECT – OTHER MATL 2–1/2" –10" – Quantities will be in linear feet (LF/LM). Refer to P3. P32411 SPOOL ERECT – OTHER MATL 2-1/2" - 10" (63MM250MM) (LF/LM)

P331

SPOOL ERECT – C/S 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P3. P33111 SPOOL ERECT - CS 12" - 34" (300MM - 850MM) (LF/LM) SPOOL ERECT –SS/ALLOY 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P3 P33211 SPOOL ERECT – SS/ALLOY 12" - 34" (300MM 850MM) (LF/LM) SPOOL ERECT – CHROME 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P3 P33311 SPOOL ERECT - CHROME 12" - 34" (300MM - 850MM) (LF/LM) SPOOL ERECT – OTHER MATL 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P3 P33411 SPOOL ERECT – OTHER MATL 12" - 34" (300MM 850MM)(LF/LM)

P332

P333

P334

P341

SPOOL ERECT – C/S 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P3. P34111 SPOOL ERECT - CS 36" (900MM) & LARGER(LF/LM)

P342

SPOOL ERECT – SS/ALLOY 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P3. P34211 SPOOL ERECT – SS/ALLOY 36" (900MM) & LARGER (LF/LM)

P343

SPOOL ERECT – CHROME 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P3. P34311 SPOOL ERECT - CHROME 36" (900MM) & LARGER (LF/LM)

P344

SPOOL ERECT – OTHER MATL 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P3. P34411 SPOOL ERECT – OTHER MATL 36" (900MM) & LARGER (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P4 FIELD RUN PIPE – ONLY erection of rack or sleeper run random lengths of pipe. All related pipe erection labor required to complete the installation of random pipe lengths shall be included in this account. Erection labor rates to include but not limited to handling and welding. Costs to be segregated by the size structure below. Quantities are reported as measured center to center lengths (LF/LM). P411

RACK RUN – C/S 2" AND BELOW – Quantities will be in linear feet (LF/LM). Refer to P4. P41111 RACK RUN - CS 2" & LESS (50MM & LESS) (LF/LM)

P412

RACK RUN – SS/ALLOY 2" AND BELOW – Quantities will be in linear feet (LF/LM). Refer to P4. P41211 RACK RUN – SS/ALLOY 2" & LESS (50MM & LESS) (LF/LM)

P413

RACK RUN – CHROME 2" AND BELOW – Quantities will be in linear feet (LF/LM). Refer to P4. P41311 RACK RUN - CHROME 2" & LESS (50MM & LESS) (LF/LM)

P414

RACK RUN – OTHER MATL 2" AND BELOW – Quantities will be in linear feet (LF/LM). Refer to P4. P41411 RACK RUN – OTHER MATL 2" & LESS (50MM & LESS) (LF/LM)

P421

RACK RUN – C/S 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P4. P42111 RACK RUN - CS 2-1/2" - 10" (63MM-250MM) (LF/LM) RACK RUN – SS/ALLOY 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P4 P42211 RACK RUN – SS/ALLOY 2 1/2" - 10" (63MM-250MM) (LF/LM) RACK RUN – CHROME 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P4 P42311 RACK RUN - CHROME 2-1/2" - 10" (63MM-250MM) (LF/LM) RACK RUN – OTHER MATL 2–1/2" – 10" – Quantities will be in linear feet (LF/LM). Refer to P4 P42411 RACK RUN – OTHER MATL 2-1/2" - 10" (63MM250MM) (LF/LM)

P422

P423

P424

P431

RACK RUN –C/S 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P4. P43111 RACK RUN - CS 12" - 34" (300MM - 850MM) (LF/LM)

P432

RACK RUN –SS/ALLOY 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P4.

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P43211 RACK RUN – SS/ALLOY 12" - 34" (300MM - 850MM) (LF/LM) P433

RACK RUN – CHROME 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P4. P43311 RACK RUN - CHROME 12" - 34" (300MM - 850MM) (LF/LM)

P434

RACK RUN – OTHER MATL 12" – 34” – Quantities will be in linear feet (LF/LM). Refer to P4. P43411 RACK RUN – OTHER MATL 12" - 34" (300MM 850MM) (LF/LM)

P441

RACK RUN – C/S 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P4. P44111 RACK RUN - CS 36" (900MM) & LARGER (LF/LM)

P442

RACK RUN – SS/ALLOY 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P4. P44211 RACK RUN – SS/ALLOY 36" (900MM) & LARGER (LF/LM)

P443

RACK RUN – CHROME 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P4. P44311 RACK RUN - CHROME 36" (900MM) & LARGER (LF/LM)

P444

RACK RUN – OTHER MATL 36” AND LARGER – Quantities will be in linear feet (LF/LM). Refer to P4. P44411 RACK RUN – OTHER MATL 36" (900MM) & LARGER (LF/LM)

P7

HANGERS AND SUPPORTS (AS SHOWN ON PIPING DRAWINGS AND STANDARDS) – All labor and material costs of hangers and supports. P720

HANGERS AND SUPPORTS – FIELD – All labor and material costs to supply, fabricate, and install miscellaneous field supports. Quantities will be in (LF+/LM+). P72000

P8

A/G PIPE SUPPORT –ERECT (LF+/LM+)

A/G PIPE - OTHER PIPING SERVICES – Piping services listed in accounts below. Tracing is included in I7xx Instrument Activity. Field labor for these accounts will often include tagging for subcontractors.

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P810 TESTING (HYDROSTATIC/CHECKING & PUNCHOUT – Visual, mechanical, and hydrotesting pressure test of piping systems as defined by engineering documents, specifications, and applicable codes. Work shall include provision and subsequent removal of all temporary supply lines, pressure sources, and test water. Costs shall include completion of punch list check out. Quantities are measured as (LF+/LM+). P81000 TESTING (HYDROSTATIC / CHECKING & PUNCHOUT) (LF+/LM+) P815

TESTING (PNEUMATIC) – Visual, mechanical, and pneumatic pressure test of piping systems as defined by engineering documents, specifications, and applicable codes. Work shall include provision and subsequent removal of all temporary supply lines, pressure sources, and test water. Costs shall include completion of punch list check out. Quantities are measured as (LF+/LM+). P81500 TESTING (PNEUMATIC) (LF+/LM+)

P820

TIE–INS & HOT TAPS – All costs of tie–ins and hot taps. Quantities will be each tie–in (EA). P82000

TIE INS & HOT TAPS (EA)

P830

NDE & INSPECTION SERVICES – X–raying and other non–destructive testing. Quantities are measured as each (EA). P83000 FIELD NDE & INSPECTION SERVICES (EA)

P840

DELUGE & SPECIAL PIPE SYSTEMS – Quantity reflects labor and material cost of deluge and special pipe systems. Quantities are measured as center to center lengths of pipe installed (LOT). P84000

P850

CHEMICAL CLEANING – Cleaning and pickling pipe. This account may include costs for disposal of associated chemicals. However, final ownership of hazardous chemicals is to be retained by client. Quantities are measured as (LOT). P85000

P860

DELUGE & SPECIAL PIPE SYSTEMS (LOT)

CHEMICAL CLEANING (LOT)

POST WELD HEAT TREATMENT – Pipe pre–heating and post stress relieving. P86000 A/G PIPE FIELD POST WELD HEAT TREATMENT (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P870 STEAM BLOW – This account may include costs for labor and material costs to support the preparation of systems, installation and removal of temporary piping, steam blow operation, and disposal of associated chemicals. However, final ownership of hazardous chemicals is to be retained by client. Quantities are measured as (LOT). P87000 P9

STEAM BLOW (LOT)

A/G PIPE GENERAL ITEMS P910

A/G PIPE FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). P91000

P930

A/G PIPE MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). P93000

P940

A/G PIPE SUPPLIER & SUBCONTRACT (LOT)

A/G PIPE SUBCONTRACT ALLOWANCE – Quantity will be (LOT). P96000

P970

A/G PIPE SUBCONTRACT PRELIMINARIES (LOT)

A/G PIPE SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). P95000

P960

A/G PIPE MATERIAL & SUBCONTRACT BUY DOWN (LOT)

A/G PIPE SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). P94000

P950

A/G PIPE FIRE / HOLE WATCH (LOT)

A/G PIPE SUBCONTRACT ALLOWANCE (LOT)

A/G PIPE SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). P97000

A/G PIPE SCAFFOLDING (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) P98X A/G PIPE CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LF/LM). P98S00 P98L00 P98V00 P98O00 P990

A/G PIPE DESIGN DEVELOPMENT – SMALL BORE (LF/LM) A/G PIPE DESIGN DEVELOPMENT – LARGE BORE (LF/LM) A/G PIPE DESIGN DEVELOPMENT – VALVES (EA) A/G PIPE DESIGN DEVELOPMENT – OTHER (LOT)

A/G PIPE CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). P99000

A/G PIPE CONSTRUCTION PRACTICES (LOT)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

E

A/G ELECTRICAL All labor and material costs of installing and testing power and control cable, lighting cable, instrument cable, cable tray and conduit systems, lighting fixtures, electrical equipment and distribution systems. Wire and cable are considered from termination to termination. The cost includes locating, leveling, cutting, drilling, plugging, connecting, fastening, identification, signs, tags, testing and all other activities for complete installation. Unload and store of materials and clean–up will be charged to the detail account for which these functions are being performed. Threading oils, tape for non-permanent applications, cable cleaners, pulling compounds (soap), temporary sealant and temporary tagging are charged to the appropriate indirect account. The aboveground electrical key quantity will reflect the length of wire and cable (LF/LM).

EB

A/G ELECTRICAL MATERIALS - BULKS – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. EB10

A/G ELECTRICAL MATERIALS - SWITCHYARD – Supply costs for electrical switchyard bus, cable, and overhead lines. Quantities will be a noncounting quantity of (EA+). EB1000

EB20

A/G ELECTRICAL MATERIALS - RACEWAY – Supply costs for electrical raceway materials including tray, tray covers, channel, wire basket, junction and pull boxes, and conduit and fittings. Quantities will be a noncounting quantity of (LF+/LM+). EB2000

EB30

A/G ELECTRICAL MATERIALS – RACEWAY (LF+/LM+)

A/G ELECTRICAL MATERIALS - CABLE – Supply costs for electrical cable materials. Quantities will be a non-counting quantity of (LF+/LM+). EB3000

EB50

A/G ELECTRICAL MATERIALS - SWITCHYARD (EA+)

A/G ELECTRICAL MATERIALS – CABLE (LF+/LM+)

A/G ELECTRICAL MATERIALS - DEVICES – Supply costs for electrical devices including control stations, switches, receptacles, welding receptacles, lighting, and other non-tagged electrical components. Refer to code ET00 for electrical tagged equipment. Quantities will be a non-counting quantity of (EA+). EB5000

A/G ELECTRICAL MATERIALS – DEVICES (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) EB90 A/G ELECTRICAL MATERIALS - MISCELLANEOUS – Supply costs for miscellaneous electrical materials including not categorized in the codes above. Quantities will be a non-counting quantity of (EA+). EB9000 ET

A/G ELECTRICAL MATERIALS – TAGGED EQUIPMENT – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. ET00

A/G ELECTRICAL MATERIALS – TAGGED EQUIPMENT – Supply costs for electrical tagged equipment is included. Quantities will be a noncounting quantity of (EA+). ET0000

E1

E2

A/G ELECTRICAL MATERIALS – MISCELLANEOUS (EA+)

A/G ELECTRICAL MATERIALS – TAGGED EQUIPMENT (EA+)

SWITCHYARD AND TRANSMISSION – Installing, terminating and testing power distribution and transmission equipment. E111

SWITCHYARD EQUIPMENT – Install high voltage switchyard transformers, circuit breakers, switchgear, disconnects, wave guides, power factor correction capacitors and associated supports. Costs include installation and testing (EA). E11101 SWITCHYARD EQUIPMENT – CIRCUIT BREAKERS (EA) E11102 SWITCHYARD EQUIPMENT – AIR SWITCHES (EA) E11103 SWITCHYARD EQUIPMENT – TRANSFORMER (EA) E11104 SWITCHYARD EQUIPMENT – HARDWARE (EA) E11105 SWITCHYARD EQUIPMENT – STRUCTURES (EA) E11109 SWITCHYARD EQUIPMENT – MISCELLANEOUS (EA)

E112

SWITCHYARD BUS/CABLE – Fabricate, erect, bolt and/or weld bus. Quantities will be linear feet of bus installed (LF+/LM+). E11201 SWITCHYARD BUS – TUBULAR (LF+/LM+) E11202 SWITCHYARD BUS – CABLE (LF+/LM+)

E113

OVERHEAD TRANMISSION LINES – Install overhead conductors, terminations, and poles. Quantities will be linear feet of conductor installed (LF/LM). E11301 TRANSMISSION LINES - TOWERS (EA) E11302 TRANSMISSION LINES – CABLE (LF+/LM+) E11303 TRANSMISSION LINES - HARDWARE (EA) E11309 TRANSMISSION LINES MISCELLANEOUS (EA) RACEWAYS AND JUNCTION BOXES – Installing electrical raceway, raceway systems and junction boxes.

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E211 CONDUIT & FITTINGS – Installing aboveground conduit. Includes rigid galvanized steel, aluminum, E.M.T., or other. Includes elbows, fittings, fasteners, brackets, and intermediate supports for a complete system on walls, pipe racks, structures, vessels, etc. All packing and pouring of seals. Quantities will be linear feet of conduit installed measured center to center through the fittings (LF+/LM+). E21100 E21101 E21102 E21103 E21109 E221

CONDUIT AND FITTINGS (LF+/LM+) CONDUIT/FITTINGS – POWER & CONTROL (LF+/LM+) CONDUIT AND FITTINGS – LIGHTING (LF+/LM+) CONDUIT/FITTINGS – INSTRUMENT (LF+/LM+) CONDUIT/FITTINGS – MISCELLANEAOUS SYSTEM (LF+/LM+)

CABLE TRAY SYSTEMS – Installing cable tray systems. Includes cable tray, cable channels, covers, barriers, splicing plates, hardware, fittings, tagging, etc. This account includes all activities associated with sealing of single wall penetrations and the sealing of multi–cable transit frames in building walls. All cable tray identification, stickers, decals, signs, tags, etc. Quantities will be linear feet installed (LF+/LM+). All cable trays will be measured using the center of the tray throughout the entire system. Fabrication and erection of intermediate brackets are to be charged against this account. Primary supports such as "T" and "H" self–supported steel will be fabricated and erected by the Structural Department S210 & S220. E22100 E22101 E22102 E22103 E22104 E22109

E222

CABLE TRAY (LF+/LM+) CABLE TRAY – POWER AND CONTROL (LF+/LM+) CABLE TRAY – LIGHTING (LF+/LM+) CABLE TRAY – INSTRUMENT (LF+/LM+) CABLE TRAY – WALL PENETRATIONS (TRANSITS) (EA) CABLE TRAY – MISCELLANEOUS (LF+/LM+)

CHANNEL/WIRE BASKET– Installing channel and wire basket supports systems. All channel and/or wire basket identification, stickers, decals, signs, tags, etc. Quantities will be linear feet installed (LF+/LM+). All channels and baskets will be measured using the center of the tray throughout the entire system. Fabrication and erection of intermediate brackets are to be charged against this account. Primary supports such as "T" and "H" self–supported steel will be fabricated and erected by the Structural Department.

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E22200 CHANNEL/WIRE BASKET (LF+/LM+) E22201 CHANNEL/WIRE BASKET – POWER AND CONTROL (LF+/LM+) E22202 CHANNEL/WIRE BASKET – LIGHTING (LF+/LM+) E22203 CHANNEL/WIRE BASKET – INSTRUMENT (LF+/LM+) E22209 CHANNEL/WIRE MESH – MISCELLANEOUS (LF+/LM+) E231

JUNCTION, PULL AND TERM BOXES – Installing junction, pull and terminal boxes, and gutters. Including all hardware such as back plates, terminal channels, terminal blocks, latches, insert locks, lock hardware, bus bars, grounding bars, brackets and supports. All labor costs of installing control room or control building termination cabinets (if on an electrical department purchase order) and terminal strip racks that divide the field equipment from the control room or control building equipment. Includes all wall or floor mounted racks, brackets and supports, welding, all identification tags on each strip or termination cabinet, etc. Quantities will be each completed installation (EA). E23100 E23101 E23102 E23103 E23109

E3

JUNCTION BOXES (EA) JUNCTION BOXES – POWER & CONTROL (EA) JUNCTION BOXES - LIGHTING (EA) JUNCTION BOXES – INSTRUMENT (EA) JUNCTION BOXES – MISC SYSTEM (EA)

WIRE AND CABLE – Installing, terminating and testing wire and cable including power, control, lighting, fiber optic, grounding, and aerial wire and cable in conduit, cable tray, cable channel and wire mesh/basket including rigging, blowing string, fishing, installing pull rope, swabbing, pulling cable, applying pulling compound, splicing, tagging, and testing. Wire consists of linear feet of single conductors and cable consists of linear feet of cable. Quantities are measured from termination–to– termination as linear feet of wire or cable feet (LF/LM). E31x

WIRE AND CABLE – POWER & CONTROL – Installing, terminating, tagging, and testing power and control wire and cable. Includes the cable terminator for box, conduit or fitting entry. Quantities will be linear feet of wire or cable installed measured from termination to termination (LF/LM). E31000 E31101 E31102 E31801 E31802 E31901

WIRE AND CABLE (LF/LM) WIRE AND CABLE – P&C ABOVE 1000 VOLT (LF/LM) WIRE AND CABLE – P&C BELOW 1000 VOLT (LF/LM) WIRE AND CABLE – P&C TERMINATION ABOVE 1000 VOLT (EA) WIRE AND CABLE – P&C TERMINATION BELOW 1000 VOLT ( EA) WIRE AND CABLE – MISCELLANEOUS (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E32x WIRE AND CABLE – INSTRUMENT – Installing, terminating, tagging, and testing instrument cable in conduit, cable tray or wire mesh/basket. Instrument cable will be any single pair, multi–pair, or thermocouple cable destined for an instrument, or as destined in the instrument cable schedule. Quantities will be linear feet of instrument cable installed measured from termination to termination (LF/LM). E32101 WIRE AND CABLE – INSTRUMENT (LF/LM) E32102 WIRE AND CABLE – INSTR. FIELD ROUTED (LF/LM) E32801 WIRE AND CABLE – INSTRUMENT TERMINATIONS (EA) E33x

WIRE & CABLE – LIGHTING – Installing, terminating, tagging and testing lighting wire and cable in conduit, cable tray/ladder rack, cable channel and wire basket. Quantities will be linear feet of wire installed measured from termination to termination (LF/LM). E33101 WIRE AND CABLE – LIGHTING (LF/LM) E33801 WIRE AND CABLE – LIGHTING TERMINATIONS (EA)

E34x

FIBER OPTICS CABLE – Installing, terminating, tagging and testing fiber optic cable in conduit, cable tray, cable channel and wireway. Includes the fiber terminators and/or glands for boxes, conduit fittings, and equipment entry. Quantities are measured from termination–to–termination (LF/LM). E34101 FIBER OPTICS CABLE – POWER & CONTROL (LF/LM) E34102 FIBER OPTICS CABLE – INSTRUMENT (LF/LM) E34103 FIBER OPTICS CABLE – TELECOMMUNICATIONS (LF/LM) E34801 FIBER OPTICS CABLE – TERMINATION POWER & CONTROL (EA) E34802 FIBER OPTICS CABLE – TERMINATION INSTRUMENTS (EA) E34803 FIBER OPTICS CABLE – TERMINATION TELECOMMUNICATIONS (EA)

E37x

GROUNDING–ABOVEGROUND – Installing, terminating and testing an aboveground grounding system, including all grounding wire and cable, terminations, lightning rods, lightning arrestors, grounding bus, and grounding plates. Includes all static grounding, fastener clamps, exothermic and mechanical connections, and brackets. Quantities will be linear feet of wire installed (LF/LM). All aboveground conduit that must be installed for the purpose of grounding will be charged to Activity E211.

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) All ground wire that is an underground and aboveground wire as the same wire, will become an aboveground wire at the point above finished grade or as the wire is extended out of a concrete foundation above grade. E37101 AG GROUNDING - WIRE AND CABLE (LF/LM) E37102 AG GROUNDING – BUS BARS (EA) E37103 AG GROUNDING – BONDING JUMPERS (EA) E37104 AG GROUNDING – SUPPORT RACEWAY (LF+/LM+) E37109 AGGROUNDING - MISCELLANEOUS (EA) E37801 AG GROUNDING WIRE AND CABLE TERMINATIONS (EA) E38x

E4

AERIAL WIRE AND CABLE – Installing, terminating and testing aerial wire and cable on a pole line system or support structure. Includes installing messenger cable, aerial wire and cable, or any multiplex cable with a built–in messenger as a part of the cable insulators, and switches. Quantities will be linear feet of wire or cable installed (LF/LM). E38101 AERIAL WIRE AND CABLE (LF/LM) E38102 AERIAL WIRE AND CABLE - MESSENGER (LF+/LM+) E38201 AERIAL WIRE AND CABLE - HARDWARE (EA) E38202 AERIAL WIRE AND CABLE - POLES (EA) E38801 AERIAL WIRE AND CABLE – TERMINATIONS (EA) ELECTRICAL EQUIPMENT – Installation, hookup, and testing of electrical tagged equipment. Terminations shall not be included within this account but shall be included in the appropriate cable account.

E41x

DRY TYPE TRANSFORMERS – Installing, tagging and testing dry–type transformers, mounted and secured with brackets and supports. Quantities will be each transformer installed (EA). Any dry type transformer that is installed as a part of a control panel, panel board, motor control center, or switchgear is not included in this account. E41101 DRY TYPE TRANSFORMERS – POWER & CONTROL (EA) E41102 DRY TYPE TRANSFORMERS – LIGHTING (EA) E41103 DRY TYPE TRANSFORMERS – INSTRUMENT (EA) E41109 DRY TYPE TRANSFORMERS – MISC SYSTEM (EA)

E42x

ELECTRICAL DISTRIBUTION PANELS – Installing distribution power panels and transformer panelboard assemblies. Includes leveling, anchoring, securing, bonding, installing circuit breakers, all tagging of panels, wires, circuit breakers and directories as required and testing. Quantities will be each panel installed (EA). E42101 DISTRIBUTION PANELS – POWER & CONTROL (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E42102 DISTRIBUTION PANELS – LIGHTING (EA) E42103 DISTRIBUTION PANELS – INSTRUMENT (EA) E42104 DISTRIBUTION PANELS – TRANSFORMER PANEL ASSEMBLY (EA) E42109 DISTRIBUTION PANELS – MISC SYSTEM (EA) E43x

MOTOR CONTROL CENTERS AND SWITCHGEAR – Unloading, moving and installing motor control centers, switchgear, adjustable frequency drives and switchracks from the storage area to its location. Includes bolting units together as required and securing, installing bus splicing plates, torquing, cleaning, tightening of bus, normal taping, installing plug in breaker modules and roll in breakers, all interconnecting wiring, ground fault systems, all tagging and directories as required, all continuity checking and testing. Quantities will be each piece of equipment installed (EA). E43101 SWITCHGEAR - GAS INSULATED (EA) E43201 SWITCHGEAR - HIGH VOLTAGE (EA) E43202 SWITCHGEAR - HV BREAKERS (EA) E43301 SWITCHGEAR - MEDIUM VOLTAGE (EA) E43302 SWITCHGEAR - MV BREAKERS (EA) E43401 SWITCHGEAR - LOW VOLTAGE (EA) E43402 SWITCHGEAR - LV BREAKERS (EA) E43501 MOTOR CONTROL CENTER - HIGH VOLTAGE (EA) E43502 MOTOR CONTROL CENTER - HV BREAKERS (EA) E43503 MOTOR CONTROL CENTER - HV STARTERS (EA) E43601 MOTOR CONTROL CENTER - MEDIUM VOLTAGE (EA) E43602 MOTOR CONTROL CENTER - MV BREAKERS (EA) E43603 MOTOR CONTROL CENTER - MV STARTERS (EA) E43701 MOTOR CONTROL CENTER - LOW VOLTAGE (EA) E43702 MOTOR CONTROL CENTER - LV BREAKERS (EA) E43703 MOTOR CONTROL CENTER - LV STARTERS (EA) E43801 ADJUSTABLE FREQUENCY DRIVES – CABINETS (EA) E43802 ADJUSTABLE FREQUENCY DRIVES - BUILDINGS (EA) E43803 ADJUSTABLE FREQUENCY DRIVES - HARMONIC FILTERS (EA) E43901 MISC EQUIPMENT - SWITCH RACKS (EA) E43902 MISCELLANEOUS EQUIPMENT - CAPACITOR BANKS (EA) E43903 ELECTRICAL SWITCH RACKS - BREAKERS (EA) E43904 ELECTRICAL SWITCH RACKS - STARTERS (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E440 POWER HOUSE – Prefabricated buildings utilized for electric power houses, motor control center buildings, and/or switch gear buildings manufactured in an assortment of widths and lengths, and with an assortment of preinstalled electric equipment. The field labor for the one–piece configurations will require, the lift from the transportation medium on to the building support and/or foundation, the removal of any internal building and electrical equipment shipping bracing, and inspection of building structure and internal equipment, the installation of shipped loose equipment and components. The field labor for the multi–piece configurations requires the lifting of all building sections from the shipping mediums on to the building supports and/or foundation, the interconnection of the building structure at the shipping splits, the interconnection of internal building service systems such as lighting, communications, power, plumbing, etc., the removal of the environmental protection materials at the shipping splits, the removal of all internal building and electrical equipment shipping bracing, and the inspection of the building structure and internal equipment, the installation of shipped loose equipment and components. Quantities will be each building installed (EA). Architectural and stick built buildings shall be included in the architectural account. E44001 POWERHOUSE - PACKAGED NON-PRESSURIZED (EA) E44002 POWERHOUSE - PACKAGED PRESSURIZED (EA) E451

OIL FILLED TRANSFORMERS (Except Switchyard Transformers) – Moving, aligning, installing and securing the transformer from the storage area to its location. Including all accessories such as cooling fans, junction boxes, ground fault resistor banks, sudden pressure relays etc. will be charged to this account. Includes testing, oil filling, filtering and testing the oil, purging and testing the transformer. Quantities will be each transformer installed (EA). E45101 OIL-FILLED POWER TRANSFORMERS - ABOVE 35KV (EA) E45102 OIL-FILLED POWER TRANSFORMERS - 1000V TO 35KV (EA) E45103 OIL-FILLED POWER TRANSFORMERS - BELOW 1000V (EA) E45104 OIL-FILLED POWER TRANSFORMERS - RESISTORS (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E452 DRY TYPE TRANSFORMERS – Moving, aligning, installing and securing the transformer from the storage area to its location. Including all accessories such as cooling fans, junction boxes, ground fault resistor banks. etc. will be charged to this account. Includes testing. Quantities will be each transformer installed (EA). E45201 E45202 E45203 E45204 E460

DRY TYPE POWER TRANSFORMERS - ABOVE 35KV (EA) DRY TYPE POWER TRANSFORMERS - 1000V TO 35KV (EA) DRY TYPE POWER TRANSFORMERS - BELOW 1000V (EA) DRY TYPE POWER TRANSFORMERS - RESISTORS (EA+)

CONTROL PANELS – FIELD – Installing electrical field control panels. Includes wall–mounted, skid–mounted, rack–mounted, self supported, local equipment control panels, monitoring panels, annunciator panels, etc. All mounting and anchoring, brackets and supports, power supplies, terminal strips, interconnecting wiring, continuity checks, tagging and testing will be charged to this account. Quantities will be each panel installed (EA). Any control panel in a building, or substation, that is not installed as part of a UPS system, special systems, computer or supervisory system, or a system that has a building function will be charged to this account. E46001 CONTROL PANELS – FIELD (EA) E46002 CONTROL PANELS – VENDOR PACKAGE (EA)

E471

UPS AND BATTERY SYSTEMS (AC) – Installing and testing all equipment to furnish an uninterruptable power supply system and AC power supply systems. Includes battery racks, batteries, battery chargers, inverters, converters, generators, AC power breaker panels, disconnect switches, receptacles, testing, and all other related equipment associated with a UPS system. Quantities will be each system installed (EA). E47101 UPS - AC SYSTEM CABINETS (EA) E47102 UPS - AC SYSTEM BATTERIES (EA+) E47103 UPS - AC SYSTEM BY-PASS TRANSFORMERS (EA+) E47104 UPS - AC SYSTEM DISTRIBUTION PANELS (EA+) E47105 UPS - AC SYSTEM DISCONNECTS (EA+)

E472

UPS AND BATTERY SYSTEMS (DC) – Installing and testing all equipment to furnish an uninterruptable power supply system and DC power supply systems. Includes battery racks, batteries, battery chargers, inverters, converters, generators, DC power breaker panels, disconnect switches, receptacles, testing, and all other related equipment associated with a UPS system. Quantities will be each system installed (EA).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E47201 UPS - DC SYSTEM CABINETS (EA) E47202 UPS - DC SYSTEM BATTERIES (EA+) E47203 UPS - DC SYSTEM DISTRIBUTION PANELS (EA+) E47204 UPS - DC SYSTEM DISCONNECTS (EA+) E481

POWER MANAGEMENT SYSTEM – Installing and testing all power management systems and associated equipment. Quantities will be each system installed (EA). E48101 E48102

E490

E5

CONTROLLERS - POWER MANAGEMENT (EA) CONTROLLERS - PROGRAMMABLE (EA)

ELECTRICAL BUS DUCT – Installing bus duct systems. Includes nonsegregated, iso phase, gas insulated, trolley and cable bus ducts including cleaning, bolting, torquing, taping, boot installation, insulators, brackets, supports, hangers, tagging and testing. Terminations of bus at the primary and secondary ends will be charged to this account. Quantities will be linear feet of bus duct installed (LF+/LM+). Not linear feet of bus per phase. E49001 BUS DUCT – NON SEGREGATED (LF+/LM+) E49002 BUS DUCT – ISO PHASE (LF+/LM+) E49003 BUS DUCT - GAS INSULATED (LF+/LM+) E49004 BUS DUCT – CABLE BUS (LF+/LM+) E49005 BUS DUCT – TROLLEY BUS (LF+/LM+) DEVICES AND FIXTURES – Installing, terminating, continuity checking, function testing, identifying, tagging any electrical devices.

E511

DEVICES (Other than Instrumentation) – Installing, terminating, tagging, and testing of motor control stations, welding receptacles, convenience receptacles, photo cells, lighting contactors, gauge lights, disconnect switches, enclosed circuit breakers, control switches, horns, sirens, timers, immersion heaters, thermostats, motor strip heaters, etc. Includes installing, tagging and testing of local control switches, or any other field, skid or vendor–installed device that controls a motor or any other device that is part of that motor control circuit. Does not include instrument devices. Quantities will be each device installed (EA). E51101 DEVICES – CONTROL STATIONS (EA) E51102 DEVICES – SWITCHES (EA) E51103 DEVICES – RECEPTACLES (EA) E51104 DEVICES – WELDING RECEPTACLES (EA) E51105 DEVICES – DISCONNECT SWITCHES (EA) E51109 DEVICES – MISCELLANEAOUS ELECTRICAL DEVICES (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E531 LIGHT FIXTURES – Installing light fixtures. This includes area, spot, flood, street and emergency light fixtures. Includes all swivel mounts, safety chains, lamping, adjusting, light surveys, etc. Any bracket or support that is mounted for the purpose of attaching the light fixture directly to the bracket or the support will also be charged to this account. Quantities will be each light fixture installed (EA). Any bracket or support that is mounted for the purpose of bracing or supporting a conduit that a light fixture is mounted on will be charged to the aboveground conduit activity E21. E53101 LIGHTING - FIXTURES (EA) E53102 LIGHTING - STREETLIGHTS (EA) E53103 LIGHTING - AIRCRAFT WARNING (EA) E53104 LIGHTING - NAVIGATION AIDS (EA) E53109 LIGHTING - MISCELLANEOUS (EA) E6

HOOK–UP & RUN–INS E610

INSTRUMENT DEVICES HOOK–UPS – Connecting a flexible raceway with fittings between the conduit and instrument field devices or connecting cabling. Instrument devices include instrument transmitters, transducers, solenoid valves, etc. that are not a part of a motor control circuit. Includes the continuity check of the device only. This activity does not include instrument conduit, cable tray, channel tray or wire mesh/basket or cable terminations. The pay quantities shall be per each instrument device connected (EA). E61001

E620

MOTOR HOOK–UPS/RUN–INS – Connecting a flexible raceway or cable connections with fittings between the conduit or cable and the motor connection boxes. Includes flexible connections, motor rotation checks and motor run–ins. This activity does not include conduit, cable tray, channel tray or cable terminations. The pay quantities shall be per each motor connected and ran in per project specifications. (EA). E62001

E7

INSTRUMENT DEVICE HOOK-UPS (EA)

MOTOR HOOKUP AND RUN-INS (EA)

SPECIAL SYSTEMS E711

ELECTRICAL HEAT TRACING – Installing and testing an electrical heat tracing system. Includes tracer cable, pad heaters, power connection kits, splice connection kits, tee boxes, junction boxes, tracer cable terminations, end seals, polyester fiber tape, thermostats, indicating lights, contactors, tags, caution labels, adhesive for pad heaters, monitoring and/or control panels, continuity check, and testing. This activity does not include power feeder raceway, cable or heat tracing transformers. Steam tracing is account I7xx. Quantities will be linear feet of pipe or equipment tracer installed (LF+/LM+).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E71101 HEAT TRACE – TRACERS (LF+/LM+) E71102 HEAT TRACE – RACEWAY (LF./LM.) E71103 HEAT TRACE - CABLE AND WIRE (LF/LM) E71104 HEAT TRACE – TRANSFORMER (EA) E71105 HEAT TRACE – DEVICES (EA) E71106 HEAT TRACE – PANELS (EA) E71107 HEAT TRACE – SKIN EFFECT (LF+/LM+) E71108 HEAT TRACE – CONNECTIONS (EA) E71109 HEAT TRACE – MISCELLANEOUS (EA) E71110 HEAT TRACE – HARD PACK ENCLOSURES (EA) E71111 HEAT TRACE – SOFT PACK (EA) E721

VENDOR FURNISHED PACKAGED UNITS – Installation of vendor supplied electrical equipment and devices (EA). E72101 VENDOR FURNISHED - SWITCHYARD (EA) E72102 VENDOR FURNISHED - RACEWAY (LF+/LM+) E72103 VENDOR FURNISHED - CABLE AND WIRE (LF/LM) E72104 VENDOR FURNISHED - EQUIPMENT (EA) E72105 VENDOR FURNISHED - DEVICES (EA) E72108 VENDOR FURNISHED - CONNECTIONS (EA+) E72109 VENDOR FURNISHED - MISCELLANEOUS (EA)

E731

LIGHTNING PROTECTION – Installation of lightning protection systems. E73101 LIGHTNING PROTECTION - RODS (EA) E73102 LIGHTNING PROTECTION - RACEWAY (LF+/LM+) E73103 LIGHTNING PROTECTION - WIRE AND CABLE (LF/LM) E73104 LIGHTNING PROTECTION - EQUIPMENT (EA) E73105 LIGHTNING PROTECTION - DEVICES (EA) E73108 LIGHTNING PROTECTION – CONNECTIONS (EA) E73109 LIGHTNING PROTECTION – MISCELLANEOUS (EA)

E741

CATHODIC PROTECTION – Installation of cathodic protection systems, testing and system commissioning of the entire system. This account shall cover all the activities to install the cathodic protection system including installation of rectifiers, shunt boxes, positive and negative junction boxes, test stations, piping bonding jumpers, warning labels and tags and system testing. The quantities shall be per linear foot of cable installed and tested (LF/LM). E74101 CATHODIC PROTECTION – ANODES (EA) E74102 CATHODIC PROTECTION – RACEWAY (LF+/LM+) E74103 CATHODIC PROTECTION - CABLE (LF/LM) E74104 CATHODIC PROTECTION – TRANSORMER/RECTIFIER (EA) E74105 CATHODIC PROTECTION – DEVICES (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E74108 CATHODIC PROTECTION – CONNECTIONS (EA) E74109 CATHODIC PROTECTION – MISCELLANEOUS (EA) E751

TELECOMMUNICATIONS – A special system consisting of an independent electrical system purchased as a unit and/or system and is not covered elsewhere, such as plant radio communications, plant telephone system, plant paging systems, closed circuit television systems, solar power systems, wind power systems, etc. The quantities shall be per system installed and tested (EA). E75101 COMMUNICATION (EA) E75102 CLOSED CIRCUIT TELEVISION (EA) E75103 PUBLIC ADDRESS GENERAL ALARM (EA) E75109 MISCELLANEOUS (EA)

E762

POLES–TOWERS–GUYS – Installing painted or galvanized steel, aluminum and wooden lighting and power poles, and painted or galvanized steel and aluminum towers. Includes light fixture support brackets, support arms, pole tops, hand hole covers, mounting, securing, tension testing, adjusting lights, guys, guy accessories, painting and/or touch–up and numbering. This activity does not include in–pole lighting wire and cable, cable terminations or direct buried cable. Also does not include high voltage transmission cable towers and guys which are included in the E113 accounts. Quantities will be each pole installed (EA). E76201 POLES – POWER (EA) E76202 POLES - LIGHTING (EA) E76203 POLES – COMMUNICATION (EA) E76204 POLES - HIGH MAST (EA) E76209 POLES – MISCELLANEOUS (EA)

E771

SOLAR SYSTEMS – Installing of solar panels and solar collector systems. E77101 SOLAR SYSTEMS - PANELS (EA) E77102 SOLAR SYSTEMS - CONTROLLER (EA)

E9

ELECTRICAL GENERAL ITEMS E910

ELECTRICAL FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). E91000

E930

A/G ELECTRICAL FIRE / HOLE WATCH (LOT)

ELECTRICAL MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account.

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E93000 A/G ELECTRICAL MATERIALS & SUBCONTRACT BUY DOWN (LOT) E940

ELEC SUBCONTRACT PRELIMINARIES subcontractor overhead and indirect costs (LOT). E94000

E950

Includes

A/G ELECTRICAL SUBCONTRACT PRELIMINARIES (LOT)

A/G ELECTRICAL SUPPLIER & SUBCONTRACT CLAIMS (LOT)

ELECTRICAL SUBCONTRACT ALLOWANCE – Quantity will be (LOT). E96000

E970

–

ELECTRICAL SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). E95000

E960

(OH&I)

A/G ELECTRICAL SUBCONTRACT ALLOWANCE (LOT)

ELECTRICAL SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). E97000

A/G ELECTRICAL SCAFFOLDING LOT)

E98x

ELECTRICAL CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LF/LM). E98B00 A/G ELECTRICAL CONCEPTUAL DESIGN DEVELOPMENT - BULKS (LF/LM) E98T00 A/G ELECTRICAL CONCEPTUAL DESIGN DEVELOPMENT - TAGS (EA) E98000 A/G ELECTRICAL CONCEPTUAL DESIGN DEVELOPMENT - OTHER (LOT)

E990

ELECTRICAL CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LF+/LM+).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) E99000 A/G ELECTRICAL CONSTRUCTION PRACTICES (LF+/LM+)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

I

INSTRUMENT AND CONTROL All labor and material costs for the installation of instrumentation including field instruments, instrument control panels, devices for winterization, loss control, and process control. The cost includes specification checks, testing, purging, locating, leveling, cutting, drilling, plugging, connecting, fastening, installation of nameplates, and all other activities for complete installation. Instrument wiring support and raceways, cabling and wiring, terminations, field push buttons for motor control, selector switches, indicating lights, are not included, but are included with electrical. The cost for the installation of instrument in–line items is included with piping account. The costs for primary supports are included in the structural account, although clips brackets and supports for instruments are included here. All other required instrument items such as tubing, checking and testing are included here. Unloading and storage of materials and clean–up will be charged to the detail account for which these functions are being performed. Threading oils, temporary sealant and temporary tagging are charged to the appropriate indirect account. Key quantity shall be each (EA). The material cost for instruments and valves supplied as an integral part of a piece of equipment (supplier package) is not included, but the labor cost to install the instruments and complete the installation of the equipment is included.

IB

INSTRUMENT & CONTROL - BULKS MATERIALS – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets. IB00

INSTRUMENT & CONTROL - BULKS MATERIALS – Summarization account for Project Controls for all Instrument in-line and control systems material and equipment costs. Field installation labor as well as other instrument and control systems services is not included here. Quantities will be a non-counting quantity of each (EA+). IB0000

IT

INSTRUMENT & CONTROL - BULKS MATERIALS (EA+)

INSTRUMENT & CONTROL - DEVICES – Summarization accounts for Project Controls. These accounts will only be populated in output reports to establish project budgets IT10

MATERIAL – MEASURING DEVICES – Summarization account for Project Controls for all in-line flow measuring device material costs only. Quantities will be a non-counting quantity of each (EA+). IT1000

MATERIAL – MEASURING DEVICES (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) IT20 MATERIAL – ENGINEERING VALVES (AUTOMATED) – Summarization account for Project Controls for all throttling control valves, on-off valves, motor operated vales, and special valve material costs only. Quantities will be a non-counting quantity of each (EA+). IT2000 IT30

MATERIAL – PRESSURE RELIEF VALVES – Summarization account for Project Controls for all pressure relief valve material costs only. Quantities will be a non-counting quantity of each (EA+). IT3000

IT40

MATERIAL – MEASURING DEVICES (EA+)

MATERIAL – COMPRESSOR CONTROL SYSTEM (CCS) – Summarization account for Project Controls for all compressor control system material and equipment costs. Quantities will be a non-counting quantity of each (EA+). IT7000

IT80

MATERIAL – SAFETY INSTRUMENT SYSTEM (SIS) (EA+)

MATERIAL – MACHINE MONITORING SYSTEM (MMS) – Summarization account for Project Controls for all machine monitoring system material and equipment costs. Quantities will be a non-counting quantity of each (EA+). IT6000

IT70

MATERIAL – DCS (EA+)

MATERIAL – SAFETY INSTRUMENT SYSTEM (SIS) – Summarization account for Project Controls for all safety instrument system material and equipment costs. Quantities will be a non-counting quantity of each (EA+). IT5000

IT60

MATERIAL – PRESSURE RELIEF VALVES (EA+)

MATERIAL – DCS (DISTRIBUTIVE CONTROL SYSTEMS)– Summarization account for Project Controls for all distributive control system material and equipment costs, includes remote instrument buildings, I/O racks and panels, marshalling panels, control room consoles and panels, engineering work stations, etc. Quantities will be a non-counting quantity of each (EA+). IT4000

IT50

MATERIAL – ENGINEERING VALVES (AUTOMATED) (EA+)

MATERIAL – MACHINE MONITORING SYSTEM (MMS) (EA+)

MATERIAL – FIRE AND GAS (FGS) – Summarization account for Project Controls for all fire and gas system material and equipment costs. Quantities will be a non-counting quantity of each (EA+). IT8000

MATERIAL – FIRE AND GAS (FGS) (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) IT90 MATERIAL – FLOW METERING SYSTEM AND OTHER MISC CONTROL SYS – Summarization account for Project Controls for all flow metering system (custody transfer) and other miscellaneous control systems material and equipment costs. Quantities will be a non-counting quantity of each (EA+). IT9000 I1

INSTRUMENT DEVICES – OFF LINE I130

INSTRUMENT DEVICES – Installing field mounted instrument devices (panel and non–panel) excluding in–line devices and analyzers. Items include transmitters, switches, miscellaneous devices, gauges, level gauges, thermocouples, dial thermometers and thermowells. The account shall include instrument mounting plate completely assembled with manifold valves and transmitter as required on instrument support stands and installation of instruments onto pipe or equipment including check for alignment, level, etc. Installation of identification markers and tagging as required per project specifications. The key quantity shall be for each field instrument installed (EA). I13001 DEVICES - TRANSMITTERS (EA) I13002 DEVICES – INSTRUMENT SWITCHES (EA) I13003 DEVICES – FIRE AND GAS (EA) I13004 DEVICES – ELECTRONIC INDICATOR (EA) I13005 DEVICES – LOCAL GAUGES (EA) I13006 DEVICES – LEVEL GAUGES (EA) I13007 DEVICES – THERMOWELLS (EA) I13008 DEVICES – REMOTE SEAL TRANSMITTERS EA) I13009 DEVICES – MISCELLANEOUS (EA)

I190

PACKAGED DEVICES – OFF LINE – Instrument devices pre–mounted on packaged equipment by others. Includes verification of proper device installation and tagging, installation cost of mounting shipped loose items and the removal of any shipping supports and/or wrapping used for shipping protection. The key quantity shall be for each instrument device (EA+). I19001

I2

MATERIAL – FLOW METERING SYSTEM AND OTHER MISC CONTROL SYS (EA+)

PACKAGED/VENDOR DEVICES – OFF LINE (EA+)

INSTRUMENT IN-LINE DEVICES

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I210 INSTRUMENT FLOW MEASURING ELEMENTS – Verifying for proper flow direction and damage–free installation of in–line devices for flow measuring devices (the installation of the in–line device is in the piping account). The account shall include assisting mechanical contractor in proper orientation of flow elements, verify installation is free of damage and installation of identification markers and tagging as required per project specifications. The key quantity shall be for each in-line device (EA). I21001 FLOW MEASURING DEVICES - ORIFICE PLATES (EA) I21002 FLOW MEASURING DEVICES - VENTURI (EA) I21003 FLOW MEASURING DEVICES - VORTEX (EA) I21004 FLOW MEASURING DEVICES – MAGMETER (EA) I21005 FLOW MEASURING DEVICES - CORIOLIS (EA) I21006 FLOW MEASURING DEVICES - V-CONE (EA) I21007 FLOW MEASURING DEVICES - MASS FLOW (EA) I21008 FLOW MEASURING DEVICES - ROTO-METER (EA) I21009 FLOW MEASURING DEVICES – MISCELLANEOUS (EA) I220

INSTRUMENT ENGINEERING VALVES – Verifying for proper flow direction and damage–free installation of in–line devices. Includes throttling valves, on-off valves, motor operated vales, and special valves (the installation of the in–line device is in the piping account). The account shall include assisting mechanical contractor in proper orientation of valves, verify installation is free of damage and installation of identification markers and tagging as required per project specifications. The key quantity shall be for each in-line device (EA). I22001 CONTROL VALVES - THROTTLING (EA) I22002 CONTROL VALVES - MOTOR OPERATED (EA) I22003 CONTROL VALVES - ON/OFF (EA) I22004 CONTROL VALVES - SEVERE SERVICE (EA) I22005 CONTROL VALVES - VOLUME BOTTLE (EA+) I22009 CONTROL VALVES - MISCELLANEOUS (EA)

I230

INSTRUMENT SAFETY RELIEF VALVES – Verifying for proper flow direction and damage–free installation pressure relief valves. Includes verifying internal spring settings (the installation of the in–line device is in the piping account). The account shall include assisting mechanical contractor in proper orientation of valves, verify installation is free of damage and installation of identification markers and tagging as required per project specifications. The key quantity shall be for each in-line device (EA). I23001 SAFETY RELIEF DEVICES - VALVES (EA) I23002 SAFETY RELIEF VALVES - RUPTURE DISCS (EA) I23003 SAFETY RELIEF VALVES - VACUUM BREAKERS (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I290 PACKAGED/VENDOR DEVICES IN-LINE – Inline instrument devices pre–mounted on packaged equipment (control valves, on/off valves, motor operated and miscellaneous automated valves). Includes verification of proper device installation and tagging, installation cost of mounting shipped loose items and the removal of any shipping supports and/or wrapping used for shipping protection. The key quantity shall be for each packaged in–line instrument device (EA+). I29001 PACKAGED/VENDOR DEVICES IN-LINE (EA+) I3

INSTRUMENT AND CONTROL SYSTEMS – Handling and setting of equipment, hardware, consoles and other associated items to complete all control systems. The account shall include installation of I/O panels, marshalling panels, consoles, engineering workstations, field instruments and enclosures. Includes all testing as required per project specifications and manufacturers recommendation. All installation labor costs to install instrument and control systems including control room panels and field panels, and flow metering systems. Handling and setting of equipment, hardware and other associated items to complete the control system including control room and field panels. The account shall include setting remote instrument building and enclosures. Instrument building and enclosures includes bolting together sections where supplied separately, leveling and securing, installation of shipped loose components and associated equipment, installation of inter–panel wiring/cabling where required. The quantity shall be for each control system installed (EA+). I310

INSTRUMENT DISTRIBUTION CONTROL SYSTEMS (DCS)– All installation labor costs to install all distributive control systems (DCS). The quantity shall be for each control system installed (EA+). I31001 CONTROL SYSTEMS - DISTRIBUTIVE CONTROL (DCS) (EA+) I31002 CONTROL SYSTEMS - REMOTE INSTRUMENT BUILDING (EA+)

I320

INSTRUMENT SAFETY SYSTEM (SIS)– All installation labor costs to install all instrument safety systems (SIS). The quantity shall be for each control system installed (EA+). I32001

I330

CONTROL SYSTEMS - SAFETY (SIS) (EA+)

INSTRUMENT MACHINE MONITORING SYSTEM (MMS)– All installation labor costs to install all machine monitoring systems (MMS). The quantity shall be for each control system installed (EA+). I33001

CONTROL SYSTEMS - MACHINE MONITORING (MMS) (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I340 INSTRUMENT COMPRESOR CONTROL SYSTEMS (CCS)– All installation labor costs to install all compressor control systems (CCS). The quantity shall be for each control system installed (EA+). I34001 I350

INSTRUMENT FIRE AND GAS SYSTEMS (FGS)– All installation labor costs to install all fire and gas systems (FGS). The quantity shall be for each control system installed (EA+). I35001

I360

CONTROL SYSTEMS - FIRE AND GAS (FGS) (EA+)

INSTRUMENT CONTROL ROOM PANELS– All installation labor costs to install all instrument control room panels. The quantity shall be for each control system installed (EA+). I36001 I36002 I36003 I36009

I370

CONTROL SYSTEMS PANELS - CONSOLES/WORK STATIONS (EA+) CONTROL SYSTEMS PANELS – MARSHALLING (EA+) CONTROL SYSTEMS PANELS - INPUT/OUTPUT RACKS (EA+) CONTROL SYSTEMS PANELS - MISCELLANEOUS (EA+)

INSTRUMENT FIELD PANELS– All installation labor costs to install all instrument field panels. The quantity shall be for each control system installed (EA+). I37001 I37002

I380

CONTROL SYSTEMS - FIELD PANELS CONTROL SYSTEMS - VENDOR PANELS

(EA+) (EA+)

INSTRUMENT FLOW METERING (CUSTODY) SYSTEMS – All installation labor costs to install all custody flow metering systems. The quantity shall be for each control system installed (EA+). I38001

I390

CONTROL SYSTEMS - CUSTODY FLOW METER (EA+)

INSTRUMENT MISC SYSTEMS – All installation labor costs to install all miscellaneous instrument systems. The quantity shall be for each control system installed (EA+). I39001

I4

CONTROL SYSTEMS - COMPRESSOR CONTROL (CCS) (EA+)

CONTROL SYSTEMS - MISCELLANEOUS

(EA+)

INSTRUMENTATION ANALYTICAL 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I400 INSTRUMENT ANALYLITCAL – Analyzers, analyzer houses or shelters, analyzer racks and installation of field components. System field components such as utility or sampling piping, tube tray supporting systems and identification should be coded to the appropriate tubing account. The account shall include installing local analyzers, analyzer houses and/or shelters, installation of analyzer sample probes, installation of pre–conditioning systems, alignment and bolting, installation of plate mounted local analyzer and associated transmitter, including installation of support material, alignment, leveling, bolting. All testing will be in accordance with project specifications. The quantity shall be for each tagged analyzer installed (EA). I40001 ANALYZER - TRANSMITTER (EA) I40002 ANALYZER - GAS CHROMATOGRAPH (GC) (EA) I40003 ANALYZER - CONTINUOUS MONITORING (CEMS) (EA) I40004 ANALYZER - PROBES (EA+) I40005 ANALYZER - PACKAGED BUILDING (EA+) I40006 ANALYZER - PACKAGED SHELTER (EA+) I40007 ANALYZER - RACK (EA+) I40009 ANALYZER - MISCELLANEOUS (EA) I410

I5

INSTRUMENT SAMPLE SYSTEMS – Installing sampling systems and installation of field components. Sampling system field components such as utility or sampling piping, tube tray supporting systems and identification should be coded to the appropriate tubing account. All testing will be in accordance with project specifications. The quantity shall be for each tagged sample station installed (EA). I41001 SAMPLE PANEL MANUAL (EA+) I41002 SAMPLE CONDITIONING - ANALYZER (EA+) INSTRUMENT PIPING AND TUBING – Tubing and tubing systems, instrument piping, supports and stands. Includes installing tubing, associated fittings and bends, installing and connecting tubing with provision for measuring, cutting and supporting of tubing, installing intermediate supports, fasteners and brackets, installation of tube tray and supports. All testing will be in accordance with project specifications. Quantities will be (LF/LM).

I510

STANDS. MOUNTS, & SUPPORTS – Fabricating, coating, and installing instrument stands, mounts, and supports. Project requirements may vary on FIELD FAB verses purchased instrument stands and supports. The pay quantities shall be each stand installed (EA+). I51001

INSTRUMENT STAND AND SUPPORTS (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I520 PNEUMATIC CONTROL TUBING & TRAY – Tubing and support to and from air manifolds and/or air piping for automated valves, panels, controllers, volume reservoirs and miscellaneous air users. Includes control tubing from controller or I/P to automated valves. The key quantity shall be the actual linear foot of tubing installed measured end to end (LF/LM). I52001 PNEUMATIC TUBING (LF/LM) I52002 PNEUMATIC TUBING TRAY (LF+/LM+) I52003 PNEUMATIC TUBING DELUGE (LF/LM) I52004 PNEUMATIC TUBING FUSIBLE PLUG (EA) I530

LUBE OIL TUBE & TRAY – Installing and supporting all tubing used for lubrication. The key quantity shall be the actual linear foot of tubing installed measured end to end (LF/LM). I53001 LUBE OIL TUBING (LF/LM) I53002 LUBE OIL TUBING TRAY (LF+/LM+)

I540

HYDRAULIC TUBE & TRAY – Includes all labor and material cost for installing and supporting all tubing used for hydraulic systems. The key quantity shall be the actual linear foot of tubing installed measured end to end (LF/LM). I54001 HYDRAULIC TUBING (LF/LM) I54002 HYDRAULIC TUBING TRAY (LF+/LM+)

I550

MULTI–TUBE BUNDLE & TRAY – Installing and supporting all pneumatic and process multi–tube bundles. The key quantity shall be the actual linear foot of tubing installed measured end to end (LF/LM). I55001 MULTI TUBE TUBING - PROCESS (LF/LM) I55002 MULTI TUBE TUBING TRAY (LF+/LM+) I55003 MULTI TUBE TUBING - ANALYZER (LF/LM) I55004 MULTI TUBE TUBING - PNEUMATIC (LF/LM)

I560

AIR SUPPLY PIPING – Installing and supporting air supply piping laterals between header and automated valves, panels, controllers, volume reservoirs and miscellaneous air users. The key quantity shall be the linear foot of piping installed measured end to end (LF/LM). I56001 AIR SUPPLY PIPING – LATERALS (LF/LM) I56002 AIR SUPPLY PIPING – MANIFOLDS (EA+)

I570

PROCESS TUBING & TRAY – Furnishing, supporting and installing all tubing, pipe, seal pots, fittings, and valves for process side hook–ups. Excludes piping performed by crafts other than instrumentation, and excludes process piping vessel trim. The key quantity shall be the actual linear foot of tubing installed measured end to end (LF/LM). I57001 I57002 I57003

PROCESS TUBING (LF/LM) PROCESS TUBING TRAY (LF+/LM+) PROCESS TUBING – ANALYZER (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I57004 PROCESS TUBING – BLK/BLEED VLVS (EA+) I580

PUMP SEAL TUBING & TRAY – Furnishing, supporting and installing all tubing, pipe, seal pots, fittings, and valves for process side hook–ups. Excludes piping performed by crafts other than instrumentation, and excludes process piping vessel trim. The key quantity shall be the actual linear foot of tubing installed measured end to end (LF/LM). I58001 I58002

I7

PUMP SEAL TUBING (LF/LM) PUMP SEAL TUBING TRAY (LF+/LM+)

INSTRUMENT WEATHER & PROCESS PROTECTION NOTE: Electrical winterizing labor and material will be charged to the appropriate electrical account. STEAM TRACE LATERALS – Installing steam tracing tubing laterals including supports. Does not include manifolds or lateral erection of crafts other than instrumentation. Quantities will be linear feet (LF/LM). NOTE: Manifolds/Laterals (hard piping) are defined as all piping from the main header to the distribution manifold and all piping from main collection header to the collection manifold and trap line from distribution manifold to collection manifold. STEAM TRACE – TUBING – Installing steam tracer tubing for steam tracing including supports. Quantities will be linear feet of tracer tubing installed (LF/LM). NOTE: Tracer tubing is defined as steam trace tubing to be installed on process piping, valves, vessels, equipment and instruments. STEAM TRACE MANIFOLDS – Shop fabrication and erection of steam tracing supply and return manifolds. Does not include headers fabricated by crafts other than instrumentation. Quantities will be each branch connection to the manifold (EA.). NOTE: Branches are defined as total number of valves coming from or to a header including trap line valves, but excluding blowdown and block valves that are an integral part of the header. I710

STEAM TRACE MANIFOLDS – Costs to install steam trace systems as defined by engineering documents. Quantities will be measured as linear feet of tracer tubing installed (LF/LM). I71001 STEAM TRACING – TRACER TUBING (LF/LM) I71002 STEAM TRACING – TUBING TRAY (LF+/LM+) I71003 STEAM TRACING – LATERALS (LF+/LM+) I71005 STEAM TRACING – HARD PIPE (LF/LM) I71006 GLYCOL TRACING – TRACE TUBING (LF/LM) I71007 GLYCOL TRACING – LATERALS (LF+/LM+) I71008 HOT OIL TRACING – HARD JACKET (LF+/LM+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I740 INSTRUMENT WEATHER PROTECTION – Install instrument heat packs (hard or soft) or sun shades as per project specifications. (EA+) I74001 WEATHER PROTECTION – HARD PACK (EA+) I74002 WEATHER PROTECTION – SOFT PACK (EA+) I74003 WEATHER PROTECTION - SUNSHADE (EA+) I8

CALIBRATION AND CHECK–OUT I810

SPECIFICATION CHECKING AND PRE–CALIBRATION – Verifying instrument devices against instrument data sheets (including vendor supplied with equipment), full bench calibration if required and development of calibration records. Also includes loop folder assembly and maintenance as per project specifications and requirements. The key quantity shall be for each instrument verified and/or tested (EA+). I81001 I81002

I820

I9

SPECIFICATION CHECK (EA+) CALIBRATION (EA+)

LOOP CHECKING AND TESTING – Checking completed instrument installations (including vendor supplied with equipment) for functionality and compliance with specifications. Loop check shall be performed prior to mechanical completion and not considered as part of commissioning. Also includes loop folder maintenance per project specifications and requirements. The key quantity shall be for each instrument loop tested (EA+). I82001 LOOP CHECK - CONTROL LOOP (EA+) I82002 LOOP CHECK - INPUT/OUTPUT (EA+) I82003 LOOP CHECK - FIELD BUS (EA+) I82004 LOOP CHECK - CONTINUITY (EA+) I82005 LOOP CHECK - VENDOR (EA+) I82006 LOOP CHECK - MOTOR (EA+) INSTRUMENT GENERAL ITEMS

I910

INSTRUMENT FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). I91000

I930

INSTRUMENT FIRE / HOLE WATCH (LOT)

INSTRUMENT MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). I93000

INSTRUMENT MATERIAL & SUBCONTRACT BUY DOWN (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) I940 INSTRUMENT SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). I94000 I950

INSTRUMENT SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). I95000

I960

INSTRUMENT SUPPLIER & SUBCONTRACT CLAIMS (LOT)

INSTRUMENT SUBCONTRACT ALLOWANCE – Quantity will be (LOT). I96000

I970

INSTRUMENT SUBCONTRACT PRELIMINARIES (LOT)

INSTRUMENT SUBCONTRACT ALLOWANCE (LOT)

INSTRUMENT SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). I97000

INSTRUMENT SCAFFOLDING (LOT)

I980

INSTRUMENT CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (EA). I980B0 INSTRUMENT CONCEPTUAL DESIGN DEVELOPMENT – BULKS (LF/LM) I980T0 INSTRUMENT CONCEPTUAL DESIGN DEVELOPMENT – TAGS (EA) I980O0 INSTRUMENT CONCEPTTUAL DESIGN DEVELOPMENT – OTHER (LOT)

I990

INST CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of–scope costs (EA+). I99000 INSTRUMENT CONSTRUCTION PRACTICES (EA+) Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

V

INSULATION Includes the cost for procurement, fabrication, and installation of all insulation materials. Unload and store of materials and clean–up will be charged to the detail account for which these functions are being performed. Key quantity shall be (LFI). VM00

INSULATION MATERIALS - MECHANCIAL – Summarization account for Project Controls for all mechanical equipment insulation material costs. Field installation labor costs are not included here. Quantities will be a noncounting quantity of each (SF+/M2+). VM0000

VP00

INSULATION PIPE - MATERIALS – Summarization account for Project Controls for all pipe insulation costs. Field installation labor costs are not included here. Quantities will be a non-counting quantity of each (LFI+/LM+). VP0000

VS00

INSULATION PIPE - MATERIALS (LFI+/LM+)

INSULATION SPECIAL - MATERIALS – Summarization account for Project Controls for all special insulation material costs. Field installation labor costs are not included here. Quantities will be a non-counting quantity of each (SF+/M2+). VS0000

V2

INSULATION EQUIPMENT - MATERIALS (SF+/M2+)

INSULATION SPECIAL - MATERIALS (SF+/M2+)

INSULATION PIPE – Includes materials and labor necessary for fabrication and installation of insulation and insulation jacketing. Do not count damaged or ruined material to be returned to the warehouse. In case of multiple layers, do not count each layer. Quantities will be linear feet of insulation installed measured center–to–center through fittings (LFI). V210

INSULATION PIPE & INSTRUMENT - HOT– Hot pipe insulation services. Quantities will be linear feet of insulation installed measured center– to–center through fittings (LFI/LMI). V21000

V220

INSULATION PIPE & INSTRUMENT – HOT (LFI/LMI)

INSULATION PIPE & INSTRUMENT - COLD – Cold pipe insulation services. Quantities will be linear feet of insulation installed measured center– to–center through fittings (LFI/LMI). V22000

INSULATION PIPE & INSTRUMENT - COLD (LFI/LMI)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) V240

INSULATION ZINC ATTACK PROTECTION – Installation of zinc attack barriers on process and utility piping is included in this account. Quantities will be linear feet of insulation installed measured center–to–center through fittings (LFI/LMI). V24000

V3

EQUIPMENT INSULATION – Installing external insulation on equipment including field installation of anchor studs. Do not count damaged or ruined material to be returned to the warehouse. In case of multiple layers, do not count each layer. Quantities will be square feet of insulation installed (SFI/M2I). Note: Refractory and linings will be included with the piece of equipment in which they are installed. V310

EQUIPMENT INSULATION HOT – Hot equipment insulation services. Quantities will be square feet of insulation installed (SFI/M2I). V31000

V320

V4

INSULATION EQUIPMENT - HOT (SFI/M2I)

EQUIPMENT INSULATION COLD – Cold equipment insulation services. Quantities will be square feet of insulation installed (SFI/M2I). V32000

INSULATION EQUIPMENT - COLD (SFI/M2I)

INSULATION SPECIAL – Quantity units will be determined by the estimator according to the type of insulation used. V410

INSULATION SPECIAL – Special insulation such as large quantities of mineral wool for a cold box or other "non–ordinary" application that might materially affect the unit above. Quantity units will be determined by the estimator according to the type of insulation used. V41000

V420

INSULATION SPECIAL (SY/2M)

HEAT TRANSFER MATERIAL – Installation of heat transfer services. Quantities will be square feet of insulation installed (SF/M2). V42000

V430

INSULATION HEAT TRANSFER MATERIAL (SF/M2)

INSULATION REFRACTORY – Special insulation such as large quantities of mineral wool for a cold box or other "non–ordinary" application that might materially affect the unit above. Quantity units will be determined by the estimator according to the type of insulation used. Quantities will be square feet of insulation installed (SF/M2). V43000

V9

INSULATION ZINC ATTACK PROTECTION (LFI/LMI)

INSULATION REFRACTORY (SF/M2)

INSULATION GENERAL ITEMS 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) V910 INSULATION FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). V91000 V930

INSULATION MATERIALL & SUNCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). V93000

V950

INSULATION ALLOWANCE (LOT)

INSULATION SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). V97000

V980

INSULATION SUBCONTRACT PRELIMINARIES (LOT)

INSULATION SUBCONTRACT ALLOWANCE – Quantity will be (LOT). V96000

V970

INSULATION SUPPLIER SUBCONTRACT CLAIM (LOT)

INSULATION SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). V94000

V960

INSULATION MATERIAL & SUBCONTRACT BUY DOWN (LOT)

INSULATION SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). V95000

V940

INSULATION FIRE /HOLE WATCH (LOT)

INSULATION SCAFFOLDING (LOT)

INSULATION CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LFI/LMI). V98P00 INSULATION PIPE CONCEPTUAL DESIGN DEVELOPMENT (LFI/LMI) V98E00 INSULATION EQUIPMENT CONCEPTUAL DESIGN DEVELOPMENT (SFI/LMI)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) V98O00 INSULATION OTHER CONCEPTUAL DESIGN DEVELOPMENT (LOT) V990

INSULATION CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). V99000

INSULATION CONSTRUCTION PRACTICES (LOT)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

R

SURFACE PREPARATION AND PAINTING Includes all surface preparation such as sand blasting, shop blasting, and all applications of paint type surface coating for field applied coatings. Quantities will be by area of coating system, not per coat (SF/M2). RA00

PAINT MATERIALS – Summarization account for Project Controls for all paint material costs. Field installation labor costs are not included here. Quantities will be a non-counting quantity of each (SF+/M2+). RA0000

R1

PAINT MATERIALS (SF+/M2+)

PAINT STRUCTURAL STEEL, PIPING, EQUIPMENT – Quantities are measured in area of coating system, not per coat (SF/M2). R110

PAINT PIPING – Surface preparation and paint type coatings for pipe. Quantities will be by area of coating system, not per coat (SF/M2). R11000

R120

PAINT EQUIPMENT – Surface preparation and paint type coatings for process equipment. Quantities will be by area of coating system, not per coat (SF/M2). R12000

R130

PAINT EQUIPMENT (SF/M2)

PAINT STRUCTURAL STEEL – Surface preparation and paint applications for structural steel. Included are field applied paint systems and touchup of shop applied paint. Quantities are measured in area of coating system, not per coat (SF/M2). R13000

R140

PAINT STRUCTURAL STEEL (SF/M2)

PAINT OTHER & TOUCH UP – Surface preparation and paint applications for other painting applications. Included are field applied paint systems and touchup of shop applied paint. Quantities are measured in area of coating system, not per coat (SF/M2). R14001 R14002

R9

PAINT PIPING (SF/M2)

PAINT OTHER (SF/M2) OTHER PAINT TOUCHUP (SF/M2)

SURFACE PREPARATION AND PAINTING GENERAL ITEMS R910

SURFACE PREPARATION AND PAINTING FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). R91000

PAINT FIRE / HOLE WATCH (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) R930 SURFACE PREPARATION AND PAINTING MATL & S/C BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). R93000 R940

SURFACE PREPARATION AND PAINTING SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). R94000

R950

SURFACE PREPARATION AND PAINTING SUBCONTRACT ALLOWANCE (LOT)

SURFACE PREPARATION AND PAINTING SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). R97000

R980

PAINT SUPPLIER & SUBCONTRACT CLAIMS (LOT)

SURFACE PREPARATION AND PAINTING SUBCONTRACT ALLOWANCE – Quantity will be (LOT). R96000

R970

PAINT SUBCONTRACT PRELIMINARIES (LOT)

SURFACE PREPARATION AND PAINTING SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). R95000

R960

PAINT MATERIAL & SUBCONTRACT BUY DOWN (LOT)

PAINT SCAFFOLDING (LOT)

SURFACE PREPARATION AND PAINTING CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (SF/M2). R98000

PAINT CONCEPTUAL DESIGN DEVELOPMENT (SF/M2)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) R990 SURFACE PREPARATION AND PAINTING CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man– hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of–scope costs (SF+/M2+). R99000

PAINT CONSTRUCTION PRACTICES (SF+/M2+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

G

TELECOMMUNICATIONS

GB

TELECOMMUNICATIONS SYSTEMS GB10

G0

PUBLIC ADDRESS GENERAL ALARM SYSTEM - Summarization account for Project Controls for all telecommunication material costs. Field installation labor costs are not included here. Quantities will be (EA). GB1000 TELECOMMUNICATIONS - MATERIALS - SYSTEMS (EA+) GB2000 TELECOMMUNICATIONS - MATERIALS - RACEWAY (LF+/LM+) GB3000 TELECOMMUNICATIONS - MATERIALS – CABLE (LF/LM) GB5000 TELECOMMUNICATIONS - MATERIALS – DEVICES (EA) GB9000 TELECOMMUNICATIONS MATERIALS MISCELLANEOUS (EA) TELECOMMUNICATIONS SYSTEMS

G010

PUBLIC ADDRESS GENERAL ALARM SYSTEM - Quantities will be (EA). G01001 PAGA - EQUIPMENT CABINETS (EA+) G01002 PAGA - RACEWAY (LF+/LM+) G01003 PAGA - CABLE (LF/LM) G01004 PAGA - JUNCTION BOXES (EA+) G01005 PAGA - OUTDOOR SPEAKERS (EA) G01006 PAGA - INDOOR SPEAKERS (EA) G01007 PAGA - OUTDOOR STROBES (EA) G01008 PAGA - INDOOR STROBES (EA) G01009 PAGA - OUTDOOR HANDSETS (EA) G01010 PAGA - INDOOR HANDSETS (EA) G01011 PAGA - ACOUSTIC HOODS (EA+) G01012 PAGA - POLES (EA+) G01013 PAGA - MISCELLANEOUS (EA+)

G020

CCTV SYSTEM - Quantities will be (EA). G02001 CCTV - EQUIPMENT CABINETS (EA+) G02002 CCTV – RACEWAY (LF+/LM+) G02003 CCTV - CABLE (LF/LM) G02004 CCTV - JUNCTION BOXES (EA+) G02005 CCTV - CAMERAS (EA) G02006 CCTV – MONITORS (EA) G02007 CCTV – POLES (EA+) G02009 CCTV - MISCELLANEOUS (EA+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) G030 TELEPHONE SYSTEM - Quantities will be (EA). G03001 TELEPHONE - EQUIPMENT CABINETS (EA) G03002 TELEPHONE - RACEWAY (LF+/LM+) G03003 TELEPHONE - CABLE (LF/LM) G03004 TELEPHONE - JUNCTION BOXES (EA) G03005 TELEPHONE - OUTDOOR PHONES (EA) G03006 TELEPHONE - INDOOR PHONES (EA) G03007 TELEPHONE - VIDEO CONFERENCE (EA) G03009 TELEPHONE - MISCELLANEOUS (EA+) G040

LAN/WAN SYSTEM - Quantities will be (EA). G04001 AREA NETWORK SYSTEM (LAN/WAN) (EA) G04002 AREA NETWORK - EQUIPMENT CABINETS (EA+) G04003 AREA NETWORK - RACEWAY (LF+/LM+) G04004 AREA NETWORK - CABLE (LF/LM) G04005 AREA NETWORK - JUNCTION BOXES (EA+) G04006 AREA NETWORK - SWITCHES (EA) G04009 AREA NETWORK – MISCELLANEOUS (EA+)

G050

RADIO SYSTEMS - Quantities will be (EA). G05001 RADIO SYSTEMS - EQUIPMENT CABINETS G05002 RADIO SYSTEMS - RACEWAY G05003 RADIO SYSTEMS - CABLE G05004 RADIO SYSTEMS - PLANT RADIOS G05005 RADIO SYSTEMS - MARINE RADIOS G05006 RADIO SYSTEMS - AVIATION RADIOS G05007 RADIO SYSTEMS - ANTENNA/TOWERS G05009 RADIO SYSTEMS - MISCELLANEOUS

(EA+) (LF+) (LF) (EA) (EA) (EA) (EA+) (EA+)

G060

ACCESS CONTROL SYSTEM - Quantities will be (EA). G06001 ACCESS CONTROL - EQUIPMENT CABINETS (EA+) G06002 ACCESS CONTROL - RACEWAY (LF+/LM+) G06003 ACCESS CONTROL - CABLE (LF/LM) G06004 ACCESS CONTROL - JUNCTION BOXES (EA+) G06005 ACCESS CONTROL - WORKSTATIONS (EA+) G06006 ACCESS CONTROL - CARD READERS (EA) G06007 ACCESS CONTROL – CONTROLLERS (EA) G06008 ACCESS CONTROL - DOOR/TURNSTILE OPERATORS (EA) G06009 ACCESS CONTROL - MISCELLANEOUS (EA+)

G070

INTRUSION DETECTION SYSTEM - Quantities will be (EA). G07001 INTRUSION DETECTION – EQUIPMENT CABINETS (EA) G07002 INTRUSION DETECTION – RACEWAY (LF+/LM+) G07003 INTRUSION DETECTION - CABLE (LF/LM)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) G07004 INTRUSION DETECTION - JUNCTION BOXES (EA+) G07005 INTRUSION DETECTION – WORKSTATIONS (EA+) G07006 INTRUSION DETECTION - DETECTORS (EA+) G07007 INTRUSION DETECTION - CAMERAS (EA+) G07008 INTRUSION DETECTION - MONITORS (EA+) G07009 INTRUSION DETECTION – MISCELLANEOUS (EA+) G07010 INTRUSION DETECTION – POLES (EA+) G080

METEOROLOGICAL MONITORING SYSTEM - Quantities will be (EA). G08001 METEOROLOGICAL MONITORING - EQUIPMENT CABINETS (EA+) G08002 METEOROLOGICAL MONITORING – RACEWAY (LF+/LM+) G08003 METEOROLOGICAL MONITORING – CABLE (LF/LM) G08004 METEOROLOGICAL MONITORING - WEATHER STATION (EA) G08009 METEOROLOGICAL MONITORING MISCELLANEOUS (EA+)

G090

MISCELLANEOUS SYSTEM - Quantities will be (EA). G09001 MISCELLANEOUS SYSTEM – ENTERTAINMENT (EA) G09002 MISCELLANEOUS SYSTEM - POSITION MONITORING (EA) G09003 MISCELLANEOUS SYSTEM - SCADA (EA) G09004 MISCELLANEOUS SYSTEM - DATA LINKS (EA)

G1

CABLING SYSTEM G100

G9

CABLING SYSTEM - Quantities will be (LF/LM). G10001 CABLING SYSTEM - EQUIPMENT CABINETS (EA+) G10002 CABLING SYSTEM - RACEWAY (LF+/LM+) G10003 CABLING SYSTEM - FIBER OPTICS (LF/LM) G10004 CABLING SYSTEM - COPPER (LF/LM) G10005 CABLING SYSTEM - JUNCTION BOXES (EA+) G10009 CABLING SYSTEM - MISCELLANEOUS (EA+) TELECOMMUNICATIONS GENERAL ITEMS

G910

TELECOMMUNICATIONS FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). G91000

TELECOM FIRE / HOLE WATCH (LOT

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) G930 TELECOMMUNICATIONS MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). G93000

G940

TELECOMMUNICATIONS SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). G94000

G950

SUBCONTRACT

ALLOWANCE

–

TELECOM SUBCONTRACT ALLOWANCE (LOT)

TELECOMMUNICATIONS SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). G97000

G980

TELECOM SUPPLIER & SUBCONTRACT CLAIMS (LOT)

TELECOMMUNICATIONS Quantity will be (LOT). G96000

G970

TELECOM S/C PRELIMINARIES (LOT)

TELECOMMUNICATIONS SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). G95000

G960

TELECOM MATERIAL & SUBCONTRACT BUY DOWN (LOT)

TELECOM SCAFFOLDING (LOT)

TELECOMMUNICATIONS CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (EA). G98000

TELECOM CONCEPTUAL DESIGN DEVELOPMENT (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) G990 TELECOMMUNICATIONS CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). G99000

TELECOM CONSTRUCTION PRACTICES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

M

MECHANICAL EQUIPMENT Includes purchase price of equipment, subcontracts for field erection, and all labor and field materials for erection. Special rigging, tools, grout pads, shim plates, jigs, frames, and any temporary supports and/or foundations are to be charged to the appropriate equipment item in this series. This account also includes all cost of internals including all refractory, linings, trays, etc. Erection will be carried through mechanical completion in this account. These accounts will include unloading and storage as well as initial inspection, rotating, rust-proofing, and scaffolding. Painting and insulation material and labor costs will be charged to accounts R120 and V310/320, respectively. Key quantity will be each piece of equipment installed (EA).

MB

FURNACES MB00

FURNACES – (EA). MB0000 KBR PROPRIETARY FURNACES

MB20

FURNACE STEEL – (TN/MT). MB2000 FURNACE STEEL (TN/MT)

MB30

FURNACE COILS – (EA+). MB3000 FURNACE COILS (EA+)

MB40

FURNACE CAST INTERMEDIATE TUBE SUPPORTS – (EA+). MB4000 FURNACE CAST INTERMEEDIATE TUBE SUPPORTS (EA+)

MB50

FURNACE LININGS / REFRACTORY - (LOT) MB5000 FURNACE LININGS / REFRACTORY (LOT)

MB60

FURNACE PRE-ENGINEERED EQUIPMENT - (EA) MB6000 FURNACE PRE-ENGINEERED EQUIPMENT (EA)

MB70

FLARES MB7000

MB80

- (EA) FLARES

(EA)

NON-KBR FURNACES / HEATERS - (EA) MB8000 NON-KBR FURNACES / HEATERS

MB90 MC

(EA)

STACKS AND BREECHING (EA) MB9000 STACKS AND BREECHING

(EA)

(EA)

EXCHANGERS 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MC10 EXCHANGERS – (EA). MC1000

EXCHANGERS (EA)

MC11

SHELL & TUBE EXCHANGERS – (EA). MC1100

MC12

SPECIAL TUBULAR EXCHANGERS – (EA). MC1200 MC1201 MC1202

MC13

SPECIAL TUBULAR EXCHANGERS (EA) PRIMARY QUENCH EXCHANGERS (EA) UNITIZED CHILLERS (EA)

AIR COOLED EXCHANGERS – (EA). MC1300

MC14

AIR COOLED EXCHANGERS (EA)

CRYOGENIC SUPPLIER DESIGNED EXCHANGERS/PACKAGES – (EA). MC1400 MC1401 MC1402 MC1403

MC15

CRYOGENIC EXCHANGER / PACKAGES (EA) BRAZED ALUMINUM PLATE FINNED EXCHANGERS (EA) COMBINED CORE AND VESSEL EXCHANGERS (EA) BRAZED ALUMINUM PLATE FINNED EXCHANGERS W/ COLD BOX (EA)

COMPACT HEAT EXCHANGERS – (EA). MC1500

MC16

COMPACT HEAT EXCHANGERS (EA)

CONDENSERS – (EA). MC1600

MC17

CONDENSER (EA)

MISC EXCHANGER COMPONENTS – (EA+). MC1700

MD

SHELL & TUBE EXCHANGERS (EA)

MISC EXCHANGER COMPONENTS (EA+)

PRESSURE VESSELS MD10

PRESSURE VESSELS – (EA). MD1000

MD20

COLUMNS & TOWERS – (EA). MD2000

MD30

PRESSURE VESSELS (EA)

COLUMNS TOWERS (EA)

CONVERTERS, REACTORS, REGENERATORS – (EA).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MD3001 CONVERTERS, REACTORS REGENERATORS (EA) MD3002 REACTORS (EA) MD40

DRUMS – (EA) MD4000

MD50

PRESSURE VESSEL TRANSFER LINE/RISERS – (EA) MD5000

MD70

PRESSURE VESSEL TRANSFER LINE / RISERS - (EA)

MISC PRESSURE VESSEL COSTS – (LOT) MD7000

MD80

MISC PRESSURE VESSEL COSTS – (LOT)

SPHERES – (EA) MD8000

MD90

SPHERES - (EA)

VESSEL INTERNALS (SHIPPED LOOSE) – (EA+) MD9000 MD9001 MD9002 MD9003 MD9004

MF

DRUMS (EA)

VESSEL INTERNALS (SHIPPED LOOSE) (EA+) TRAYS (EA+) PACKING (EA+) CYCLONES (EA+) OTHER INTENALS (EA+)

PRODUCT STORAGE MF10

PRODUCT STORAGE – (EA). MF1000

MF20

TANKS SHOP FABRICATED INTERNALS & LINING) – (EA). MF2000

MF30

COMPLETE

(INCLUDING

TANKS SHOP FABRICATED COMPLETE-INCLUDING INTERNALS AND LINING (EA)

TANK SHOP FAB ERECT (INCLUDING INTERNALS & LINING) – (EA). MF3000 MF3001 MF3003 MF3004 MF3005

MF40

PRODUCT STORAGE (EA)

TANK SHOP FAB ERECT-INCLUDING INTERNALS & LINING (EA) TANK- FIXED ROOF (EA) TANK- FLOATING ROOF (EA) TANK- INTERNAL FLOATING ROOF (EA) TANK- OPEN ROOF (EA)

FIELD FAB SPECIAL TANKS – (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MF4000 FIELD FAB SPECIAL TANKS (EA) MF4001 LNG TANKS (EA) MF4002 ETHYLENE STORAGE TANKS (EA) MF4003 AMMONIA STORAGE TANKS (EA) MF60

BINS, SILOS & HOPPERS – (EA). MF6001

MF70

TILE CHESTS AND LININGS – (EA). MF7001

MJ

BINS, SILOS AND HOPPERS (EA)

TILE CHEST AND LININGS (EA)

ROTATING EQUIPMENT MJ10

ROTATING EQUIPMENT – (EA). MJ1000

MJ20

COMPRESSORS & DRIVERS – (EA). MJ2000 MJ2001 MJ2002 MJ2003 MJ2009

MJ30

ROTATING EQUIPMENT (EA)

COMPRESSORS & DRIVERS (EA) CENTRIFUGAL (EA) RECIPROCATING (EA) ROTARY AND VACUUM PUMPS (EA) MACHINERY AUXILIARY EQUIPMENT (EA)

PUMPS & DRIVERS – (EA). MJ3000 PUMPS & DRIVERS (EA) MJ3001 PUMPS - CENTRIFUGAL (EA) MJ3002 PUMPS - RECIPROCATING (EA) MJ3003 PUMPS - ROTARY (EA) MJ3004 PUMPS - PROPORTIONING, METERING MJ3009 PUMPS - OTHER (EA)

(EA)

MJ40

DRIVERS - ELECTRIC -PURCHASED SEPARATELY – (EA). MJ4000 DRIVERS - PURCHASED SEPARATELY (EA) MJ4001 ELECTRICAL MOTORS - PURCHASED SEPARATELY (EA+)

MJ50

DRIVERS – TURBINES PURCHASED SEPARATELY – (EA). MJ5001 DRIVERS (EA) MJ5002 STEAM TURBINES - PURCHASED SEPARATELY (EA) MJ5003 GAS TURBINES - PURCHASED SEPARATELY (EA) MJ5004 DIESEL/GAS ENGINES - PURCHASED SEPARATELY (EA) MJ5009 OTHER DRIVERS - PURCHASED SEPARATELY (EA)

MJ60

FANS & BLOWERS/DRIVERS – (EA).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MJ6000 FANS & BLOWERS / DRIVERS (EA) MJ70

COMBUSTION TURBINE GENERATOR – (EA). MJ7000 COMBUSTION TURBINE GENERATOR (EA) MJ7001 CTG PREP WORK / BASE PLATES / MACHINERY MOUNTS (EA) MJ7002 CTG GAS TURBINE - SET / ASSEMBLE (EA) MJ7003 CTG GENERATOR - SET (EA) MJ7004 CTG GAS TURBINE / GENERATOR ALIGN (EA) MJ7005 CTG GENERATOR TERMINAL ENCLOSURE (EA) MJ7006 CTG GENERATOR COLLECTOR COMPARTMENT (EA) MJ7007 CTG ENCLOSURE / ACOUSTIC BARRIERS (EA) MJ7008 CTG AIR INLETS FILTER HOUSE / INLET DUCT (EA) MJ7009 CTG ANCILLARY MECHANICAL EQUIPMENT (EA) MJ7010 CTG ANCILLARY ELECTRICAL EQUIPMENT (EA) MJ7011 CTG OTHER RELATED ACTIVITIES (EA)

MJ75

STEAM TURBINE GENERATOR – (EA). MJ7500 STEAM TURBINE GENERATOR (EA) MJ7501 STG PREP WORK / BASE PLATES (EA) MJ7502 STG SET GENERATOR (EA) MJ7503 STG SET / ASSEMBLE TURBINE (EA) MJ7504 STG ALIGNMENT (EA) MJ7505 STG ENCLOSURE (EA) MJ7506 STG SET ANCILLARY MECHANICAL EQUIPMENT (EA) MJ7507 STG SET ANCILLARY ELECTRICAL EQUIPMENT (EA) MJ7508 STG TERMINAL ENCLOSURE / ISOPHASE CONNECT (EA) MJ7509 STG OTHER RELATED ACTIVITIES (EA)

MJ79

GENERATORS – OTHER – (EA). MJ7900

MJ80

EXPANDERS & DRIVERS – (EA). MJ8000

ML

GENERATORS - OTHER (EA)

EXPANDERS & DRIVERS (EA)

PACKAGED UNITS ML20

DUST RECOVERY EQUIPMENT – (EA). ML2000 ML2001 ML2002

DUST RECORY EQUIPMENT (EA) BAGHOUSES (EA) MECHANICAL DUST COLLECTORS (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) ML30 PACKAGE PROCESS UNITS – (EA). ML3000 ML3001 ML3002 ML3003 ML3004 ML3005 ML3009 ML40

FILTERING/MIXING/DRYING – (EA). ML4000 ML4001 ML4002 ML4003 ML4004

ML50

FILTERING / MIXING / DRYING (EA) DRYERS (EA) FILTERS /STRAINERS/COALESCERS (EA) MIXING / AGITATORS CENTRIFUGES

MISCELLANEOUS SPECIAL EQUIPMENT – (EA). ML5000 ML5001 ML5002 ML5003 ML5004 ML5009

ML60

MISCELLANEOUS SPECIAL EQUIPMENT (EA) LOADING ARMS (EA) OIL MIST SYSTEM (EA) ELECTRIC HEATERS (EA) EJECTOR / EDUCTORS OTHER MISCELLANEOUS SPECIAL EQUIPMENT (EA)

POLYMER PROCESSING EQUIPMENT – (EA). ML6000 ML6001 ML6002 ML6003 ML6004

ML70

POLYMER PROCESSING EQUIPMENT (EA) EXTRUDERS (EA) PELLETIZERS (EA) SCREEN PACKS AND CHANGERS (EA) OTHER POLYMER PROCESSING EQUIPMENT (EA)

SLUG CATCHERS – (EA). ML7000

ML80

SLUG CATCHERS (EA)

ELECTROSTATIC PRECIPITATORS – (EA). ML8000

ML90

ELECTROSTATIC PRECIPITATORS (EA)

OTHER FILTERING/MIXING.DRYING EQUIPMENT – (EA). ML9000

MU

PACKAGED PROCCESS UNITS (EA) CRYOGENIC GAS PLANTS (EA) GAS PURIFICATION UNITS (PSA) (EA) PACKAGE REFRIGERATION UNITS (EA) DESALTER (EA) ELECTROLYTIC GAS GENERATORS (EA) OTHER PACKAGE PROCESS PLANTS (EA)

OTHER FILTERING/MIXING DRYING EQUIP (EA)

UTILITY EQUIPMENT 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MU20 EFFULENT/SEWAGE TREATMENT EQUIPMENT – (EA). MU2000 MU2001 MU2002 MU2003 MU2004 MU2005 MU2006 MU30

EFFLUENT /SEWAGE TREATMENT EQUIPMENT (EA) SEWAGE TREATMENT PLANTS (EA) CLARIFIERS (EA) OIL WATER SEPARATORS (EA) BIOTREATERS (EA) SLUDGE DEWATERING EQUIPMENT (EA) AERATION EQUIPMENT (EA)

WATER TREATMENT EQUIPMENT – (EA). MU3000 MU3001 MU3002 MU3003 MU3004 MU3005

WATER TREATMENT EQUIPMENT (EA) CHEMICAL INJECTION PACKAGES (EA) ION EXCHANGE UNITS (EA) DEAERATORS (EA) MEMBRANE UNITS (EA) OTHER WATER TREATING EQUIPMENT (EA)

MU40

BOILERS – (EA). MU4000 BOILERS (EA) MU4001 AUX/PACKAGED BOILERS (EA) MU4002 FIELD ERECTED BOILERS (EA) MU4003 BOILER PREP WORK (LOT) MU4004 BOILER FURNACE (TN/MT) MU4005 BOILER SUPERHEATER / REHEATER (TN/MT) MU4006 BOILER ECONOMIZER (TN/MT) MU4007 BOILER GENERATOR BANK (TN/MT) MU4008 BOILER AIR HEATER (TN/MT) MU4009 BOILER WINDBOX (TN/MT) MU4010 BOILER BURNERS & FUEL FEED SYSTEM (EA) MU4011 BOILER CYCLONE (TN/MT) MU4012 BOILER SOOTBLOWER (EA) MU4013 BOILER ANCILLARY EQUIPMENT (EA) MU4014 BOILER STEAM DRUM / MUD DRUM (EA) MU4015 BOILER TUBES (EA) MU4016 BOILER DOWNCOMERS (LF/LM) MU4017 BOILER ASME TRIM PIPING (TN/MT) MU4018 FURNACE BUBBLING FLUID BED BOTTOM (TN/MT) MU4019 FURNACE BOTTOM COMPOSITE TUBES (TN/MT) MU4020 FLUID BED HEAT EXCHANGER (TN/MT) MU4021 BOILER STOKER & GRATES (EA)

MU41

HEAT RECOVERY STEAM GENERATORS – (EA). MU4122 HEAT RECOVERY STEAM GENERATORS

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MU4123 HRSG PREP WORK (EA+) MU4124 HRSG COLUMNS / BEAMS / CASING (EA+) MU4125 HRSG MODULE WORK (EA+) MU4126 HRSG SET HP/IP/LP (EA+) MU4127 HRSG ERECT INLET (EA+) MU4128 HRSG INSTALL OUTLET / EXP JOINT(EA+) MU4129 HRSG SCR / AMMONIA INJECTION GRID (EA+) MU4130 HRSG ANCILLARY EQUIPMENT (EA) MU4131 HRSG INSTALL BURNER SYSTEM (EA+) MU4132 HRSG OTHER RELATED (EA+) MU50

MISC. FIRED EQUIPMENT – (EA). MU5000 MISC. FIRED EQUIPMENT (EA) MU5001 WASTE HEAT RECOVERY UNITS (EA) MU5002 ROTARY KILNS (EA) MU5003 CALCINERS (EA) MU5004 INCINERATORS (EA) MU5005 THERMAL OXIDIZERS (EA)

MU60

DRAFT COOLING TOWERS – (EA). MU6000 MU6001 MU6002

MU70

FIRE & SAFETY EQUIPMENT – (EA). MU7000

MU90

FIRE & SAFETY EQUIPMENT (EA)

MISCELLANEOUS UTILITY EQUIPMENT – (EA). MU9000

MV

DRAFT COOLING TOWERS (EA) COOLING TOWER, FIELD ASSEMBLED (EA) COOLING TOWER, SHOP ASSEMBLED / PACKAGE UNIT (EA)

MISCELLANEOUS UTILITY EQUIPMENT (EA)

MISC. BUILDING EQUIPMENT AND MACHINERY MV10

FEEDERS – (EA). MV1000 MV1001 MV1002 MV1003 MV1004 MV1005 MV1006 MV1007

MV20

FEEDERS (EA) VIBRATING FEEDERS (EA) ROTARY FEEDERS (EA) SCREW FEEDERS (EA) LOSS IN WEIGHT FEEDERS (EA) VOLUMETRIC FEEDERS (EA) RECLAIM FEEDERS (EA) HYDRAULIC FEEDERS (EA)

BULK CONVEYOR SYSTEM – (EA).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MV2000 BULK CONVEYOR SYSTEM (EA) MV2001 STACKER / RECLAIMER (EA) MV2002 SHIP LOADER/UNLOADER (EA) MV2003 BELT TRIPPER CONVEYOR (EA) MV2004 EN MASSE CONVEYOR (EA) MV2005 HIGH ANGLE CONVEYOR (EA) MV2006 PORTABLE CONVEYOR (EA) MV2007 POWERED ROLLER CONVEYOR (EA) MV2008 RADIAL STACKER CONVEYOR (EA) MV2009 AIR CONVEYOR (EA) MV2010 PIPE CONVEYOR (EA) MV2011 OTHER BULK CONVEYOR SYSTEMS (EA) MV2012 PNEUMATIC CONVEYOR (EA) MV21

MATERIAL HANDLING EQUIPMENT – (EA). MV2100 MECHANICAL COMPONENTS (EA+) MV2101 DRIVE UNIT (EA+) MV2102 PULLEYS (EA+) MV2103 IDLERS (EA+) MV2104 BELTING (LF+/LM+) MV2105 BELT CLEANERS (EA+) MV2106 BACKSTOP (EA+) MV2107 FLEX COUPLINGS (EA+) MV2108 FLUID COUPLINGS (EA+) MV2109 BRAKE SYSTEM (EA+) MV2110 GATE ACTUATORS (EA+) MV2111 TAKE-UPS (EA+) MV2112 IMPACT TABLE (EA+) MV2113 CLUTCH/FLYWHEEL (EA+) MV2114 MECHANICAL NUTS & BOLTS (EA+) MV2115 VIBRATING BIN BOTTOM (EA+) MV2116 MECHANICAL BULK CONVEYOR EQUIPMENT (EA+)

MV22

PLATEWORK – (LB+/KG+). MV2200 PLATEWORK (LB+/KG+) MV2201 LINERS - HDPE (LB+/KG+) MV2202 LINERS - UHMW (LB+/KG+) MV2203 LINERS - CLAD PLATE (LB+/KG+) MV2204 LINERS - STAINLESS STEEL (LB+/KG+) MV2205 LINERS - AR (LB+/KG+) MV2206 LINERS - CERAMIC (LB+/KG+) MV2207 HOPPERS/BINS (LB+/KG+) MV2208 SKIRTBOARD COVER (LB+/KG+) MV2209 SKIRT SEAL (LF+/LM+) MV2210 SKIRT SEAL CLAMPS (LB+/KG+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MV2211 INSPECTION DOOR (EA+) MV2212 RUBBER CURTAIN (EA+) MV2213 DIVERTER GATES (EA+) MV2214 DUSTLESS TRANSFER CHUTES (EA+) MV23

STRUCTURAL STEEL - CONVEYORS – (LB+/KG+). MV2300 STRUCTURAL STEEL - CONVEYORS (LB+/KG+) MV2301 STEEL - LIGHT - < 20 LBS/FT (< 30 KG/M) (LB+/KG+) MV2302 STEEL - MEDIUM - >20 - 40 LBS/FT (>30 - 60 KG/M) (LB+/KG+) MV2303 STEEL - HEAVY - >40 - 100 LBS/FT (>60 - 149 KG/M) (LB+/KG+) MV2304 STEEL - X HEAVY - >100 LBS/FT (>149 KG/M) (LB+/KG+) MV2305 PIPERACK - LIGHT - < 20 LBS/FT (< 30 KG/M) (LB+/KG+) MV2306 PIPERACK - MEDIUM - >20 - 40 LBS/FT (>30 - 60 KG/M) (LB+/KG+) MV2307 PIPERACK - HEAVY - >40 - 100 LBS/FT (>60 – 149 KG/M) (LB+/KG+) MV2308 PIPERACK - X HEAVY - >100 LBS/FT (>149 KG/M) (LB+/KG+) MV2309 GIRTS & PURLINS (LF+/LM+) MV2310 RAIL (LB+/KG+) MV2311 GRIPSTRUT (LF+/LM+) MV2312 METAL FLOOR DECKING (SF/M2) MV2313 SERRATED BAR GRATING, GALVANIZED FINISH (SF/M2) MV2314 CHECKERED FLOOR PLATE (LB+/KG+) MV2315 HANDRAIL, PIPE (LF+/LM+) MV2316 HANDRAIL, PIPE W/TP (LF+/LM+) MV2317 STAIR TREADS (EA+) MV2318 LADDERS (LF+/LM+) MV2319 TUBULAR GALLERY (LB+/KG+) MV2320 DECK PLATE & DRIP PANS (LB+/KG+) MV2321 FRAMES (EA+) MV2322 GUARDS (LB+/KG+) MV2323 CONVEYOR COVERS (LF/LM)

MV30

MATERIAL PROCESSING EQUIPMENT – (EA). MV3000 MATERIAL PROCESSING EQUIPMENT (EA) MV3001 SIZE REDUCTION EQUIPMENT (EA) MV3002 BREAKING / CRUSHING / GRINDING (EA) MV3003 SIZE SEPARATION EQUIPMENT (EA) MV3004 MAGNETIC SEPARATOR (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MV3005 GRIZZLY (EA) MV3006 BAUM JIG (EA) MV3007 LOG WASHER (EA) MV3008 PACKAGING SYSTEMS (EA) MV3009 LOG DECK (EA) MV3010 SLASHER DECK (EA) MV3011 DEBARKERS (EA) MV3012 OTHER LOG HANDLING EQUIPMENT (EA) MV3013 OTHER MATERIAL PROCESSING EQUIPMENT (EA) MV40

MOBILE EQUIPMENT – (EA). MV4001 MV4002

MOBILE EQUIPMENT (EA) PULLER / SPOTTER (EA)

MV50

AUXILIARY SYSTEM/MATERIAL HANDLING EQUIPMENT – (EA). MV5000 AUXILIARY SYSTEM / MATERIAL HANDLING EQUIPMENT (EA) MV5001 WEIGHING SYSTEMS (EA) MV5002 BELT SCALE (EA) MV5003 RAIL SCALE (EA) MV5004 TRUCK SCALE (EA) MV5005 VIBRATORS / SHAKERS (EA) MV5006 METAL DETECTOR (EA) MV5007 SAMPLING SYSTEM (EA) MV5008 PRODUCT ANALYZER (EA+) MV5009 DIVERTER GATE (EA+) MV5010 SLIDE GATE (EA+) MV5011 MANUAL GATE (EA+) MV5012 TELESCOPING CHUTE (EA+)

MV60

PROCESS DUCTWORK – (EA). MV6000 MV6001

MV70

PROCESS DUCTWORK (TN/MT) PROCESS HVAC EQUIPMENT (EA)

SPECIAL PROCESS EQUIPMENT – (EA). MV7000 MV7001 MV7002

SPECIAL PROCESS EQUIPMENT (EA) DELAYED COKE CUTTING SYSTEMS (EA) COKE DRUM UNHEADING EQUIPMENT (EA)

MV80

TRUCK/RAILCAR DUMPERS – (EA). MV8000 TRUCK / RAILCAR DUMPERS (EA) MV8001 ROTARY CAR DUMPER (EA) MV8002 RAIL CAR LOADOUT SYSTEM (EA)

MV85

ELEVATORS, BRIDGE CRANES, TROLLEY & HOISTS – (EA).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MV8500 ELEVATORS, BRIDGE, CRANES, TROLLEY & HOISTS (EA) MV8501 BRIDGE CRANES (EA) MV8502 HOISTS / TROLLEYS (EA) MV8503 LIFTS / LOWERATORS (EA) MV8504 ELEVATORS -PERSONNEL (EA) MV8505 ELEVATORS - FREIGHT (EA) MV8506 ELEVATORS - SPECIAL (EA) MV90

OTHER SOLIDS HANDLING EQUIPMENT – (EA). MV9001

MP

OTHER SOLID HANDLING EQUIPMENT (EA)

PULP & PAPER BUILDING EQUIPMENT AND MACHINES MP10

PULP MILL EQUIPMENT – (EA). MP1000 MP1001 MP1002 MP1003

MP20

STOCK PREPARATION EQUIPMENT – (EA). MP2000

MP30

STOCK PREPARATION EQUIPMENT (EA)

PAPER/TISSUE MACHINES – (EA). MP3000 MP3001 MP3002 MP3003 MP3004 MP3005 MP3006 MP3007 MP3008 MP3009 MP3010 MP3011 MP3012 MP3013

MP40

PULP MILL EQUIPMENT (EA) CONTINUOUS DIGESTERS (EA) BATCH DIGESTER (EA) WASHERS (EA)

PAPER TISSUE MACHINE (EA) BASEPLATES / PREPARATION WORK (EA) HEADBOX (EA) FORMING SECTION (EA) PRESS SECTION (EA) DRYER SECTION (EA) SIZE PRESS (EA) CALENDAR STACK (EA) BREAKER STACK (EA) REEL, RAII. AND STORAGE (EA) WINDER (EA) MACHINE HOOD AND AIR SYTEM (EA) MACHINE GAUGING SYSTEMS (EA) MACHINE DRIVES (EA)

COATING EQUIPMENT – (EA). MP4000 MP4001 MP4002

COATING EQUIPMENT (EA) ON MACHINE COATER (EA) OFF MACHINE COATER (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) MP50 FINISHING/CONVERTING EQUIPMENT – (EA). MP5000 MP5001 MP5002 MP5003 MP5004 MP5005 MP5006 MP5007 MP5008 MP60

RECYCLE PLANT EQUIPMENT – (EA). MP6000

MW

FINISHING/CONVERTING EQUIPMENT (EA) REWINDER (EA) ROLL FINISHING (EA) CUT SIZE SHEETER (EA) FOLIO SIZE SHEETER (EA) ROLL SPLITTER (EA) AGV SYSTEM (EA) PULP BALE FINISHING (EA) SUPER CALENDAR (EA)

RECYCLE PLANT EQUIPMENT (EA)

CATALYSTS & CHEMICALS MW20

CATALYSTS & CHEMICALS – (LOT). MW2000 MW2001 MW2002 MW2003

M8

CATALYSTS & CHEMICAL (LOT) CATALYSTS (LOT) CHEMICALS (LOT) LUBE OIL / GREASE / SEAL OIL (LOT)

MECHANICAL ERECTION MATERIALS M810

MECHANICAL ERECTION MATERIALS – (LOT). M81000

M820

PREVENTIVE MAINTENANCE TURNOVER – (LOT). M82000

M890

IN

STORAGE/PRIOR

TO

PREVENTIVE MAINTENANCE IN STORAGE / PRIOR TO TURNOVER (LOT)

MECHANICAL EQUIPMENT HEAVY LIFT – (LOT). M89000

M9

MECHANICAL ERECTION MATERIALS (LOT)

MECHANICAL EQUIPMENT HEAVY LIFT (LOT)

MECHANICAL EQUIPMENT GENERAL ITEMS M910

MECHANICAL EQUIPMENT FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). M91000

MECHANICAL FIRE / HOLE WATCH (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) M930 MECHANICAL MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). M93000 M940

MECHANICAL SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). M94000

M950

MECHANICAL ALLOWANCE (LOT)

MECHANICAL SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). M97000

M980

MECHANICAL SUPPLIER & SUBCONTRACT CLAIMS (LOT)

MECHANICAL SUBCONTRACT ALLOWANCE – Quantity will be (LOT). M96000

M970

MECHANICAL SUBCONTRACT PRELIMINARIES (LOT)

MECHANICAL SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). M95000

M960

MECHANICAL MATERIAL & SUBCONTRACT BUY DOWN (LOT)

MECHANICAL SCAFFOLDING (LOT)

MECHANICAL CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). M98000

MECHANICAL CONCEPTUAL DESIGN DEVELOPMENT (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) M990 MECHANICAL CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). M99000

MECHANICAL CONSTRUCTION PRACTICES (LOT)

Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

O

MARINE WORKS

O0

TOPSIDES STRUCT STEEL FAB/ASSY O000

TOPSIDES STRUCT STEEL FAB/ASSY – (TN/MT). O00000 TOPSIDES STRUCT STEEL FAB/ASSY – (TN/MT)

O011

PRIMARY STEEL MATERIAL – (TN+/MT+). O01100 PRIMARY STEEL MATERIAL - PLATE GIRDER (TN+/MT+) O01101 PRIMARY STEEL MATERIAL - BOX GIRDER (TN+/MT+) O01110 PRIMARY STEEL MATERIAL - STR SHAPE (TN+/MT+) O01120 PRIMARY STEEL MATERIAL – TUBULAR (TN+/MT+) O01121 PRIMARY STEEL MATERIAL - TUBULAR CONE (TN+/MT+) O01130 PRIMARY STEEL MATERIAL - NODE PLATES (TN+/MT+) O01131 PRIMARY STEEL MATERIAL - NODE TUBULAR (TN+/MT+) O01132 PRIMARY STEEL MATERIAL - NODE CONICAL TUBE (TN+/MT+)

O012

SECONDARY STEEL MATERIAL – (TN+/MT+). O01210 SECONDARY STEEL MATERIAL - STRUCT SHAPES (TN+/MT+) O01220 SECONDARY STEEL MATERIAL - TUBULAR SHAPES (TN+/MT+) O01221 SECONDARY STEEL MATERIAL - TUBULAR CONE (TN+/MT+) O01230 SECONDARY STEEL MATERIAL - NODE PLATES (TN+/MT+) O01231 SECONDARY STEEL MATERIAL - NODE TUBULAR (TN+/MT+) O01232 SECONDARY STEEL MATERIAL - NODE CONICAL TUBE (TN+/MT+) O01240 SECONDARY STEEL MATERIAL - PLATE (TN+/MT+) O01241 SECONDARY STEEL MATERIAL - PLATE - FLOOR PLATE (TN+/MT+)

O013

TERTIARY STEEL MATERIAL - (TN+/MT+).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) O01350 TERTIARY STEEL MATERIAL - SHAPES / TUBULARS / PLATE (TN/MT) O014

VENDOR PLATFORMS / SUPPORT STEEL MATERIAL – (TN/MT). O01400 PLATFORMS/SUPPORT STEEL MATERIAL - STAIRS (TN+/MT+) O01401 PLATFORMS/SUPPORT STEEL MATERIAL - CAGED LADDERS (TN+/MT+) O01402 PLATFORMS/SUPPORT STEEL MATERIAL - ACCESS PLATFORM (TN+/MT+)

O015

MISC OTHER ITEM - (TN+/MT+). O01500 MISCELLANEOUS OTHER ITEMS O01501 MISCELLANEOUS OTHER ITEMS O01502 MISCELLANEOUS OTHER ITEMS

(TN+/MT+) (LOT) (EA)

O021

FAB / ASSY – PRIMARY STEEL - (TN/MT). O02100 FAB / ASSY - PRIMARY STEEL - PLATE GIRDER (TN/MT) O02101 FAB / ASSY - PRIMARY STEEL - BOX GIRDER (TN/MT) O02110 FAB / ASSY - PRIMARY STEEL - STR SHAPE (TN/MT) O02120 FAB / ASSY - PRIMARY STEEL - TUBULAR (TN/MT) O02121 FAB / ASSY - PRIMARY STEEL - TUBULAR CONE (TN/MT) O02130 FAB / ASSY - PRIMARY STEEL - NODE PLATES (TN/MT) O02131 FAB / ASSY - PRIMARY STEEL - NODE TUBULAR (TN/MT) O02132 FAB / ASSY - PRIMARY STEEL - NODE CONICAL TUBE (TN/MT)

O022

FAB / ASSY – SECONDARY STEEL - (TN/MT). O02210 FAB / ASSY - SECONDARY STEEL - STR SHAPE (TN/MT) O02220 FAB / ASSY - SECONDARY STEEL – TUBULAR (TN/MT) O02221 FAB / ASSY - SECONDARY STEEL - TUBULAR CONE (TN/MT) O02230 FAB / ASSY - SECONDARY STEEL - NODE PLATES (TN/MT) O02231 FAB / ASSY - SECONDARY STEEL - NODE TUBULAR (TN/MT) O02232 FAB / ASSY - SECONDARY STEEL - NODE CONICAL TUBE (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) O02240 FAB / ASSY - SECONDARY STEEL - PLATE (TN/MT) O02241 FAB / ASSY - SECONDARY STEEL - PLATE - FLOOR PLATE (TN/MT) O023

FAB / ASSY – TERTIARY STEEL - (TN/MT). O02350 FAB / ASSY - TERTIARY STEEL - SHAPES/TUBULARS / PLATE (TN/MT)

O024

ASSY / ERECTION – VENDOR PLATFORMS & SUPPORT STEEL – (TN/MT). O02400 ASSY / ERECTION - VENDOR PLATFORMS & SUPPORT STEEL - STAIRS (TN/MT) O02401 ASSY / ERECTION - VENDOR PLATFORMS & SUPPORT STEEL - CAGED LADDERS (TN/MT) O02402 ASSY / ERECTION - VENDOR PLATFORMS & SUPPORT STEEL - ACCESS PLATFORM (TN/MT)

O025

FAB / ASSY / ERECTION – MISC OTHER ITEMS - (TN/MT). O02500 FAB / ASSY / ERECTION - MISC OTHER ITEMS OTHER (TN/MT) O02501 FAB / ASSY / ERECTION - MISC OTHER ITEMS OTHER (LOT) O02502 FAB / ASSY / ERECTION - MISC OTHER ITEMS OTHER (EA)

O1

MARINE STEEL JACKET STRUCTURES O100

JACKET FABRICATION / ASSEMBLY – (TN/MT) O10000 JACKET FABRICATION / ASSEMBLY (TN/MT)

O111

FABRICATE ASSEMBLE MAIN LEG SECTIONS – (TN/MT) O11100 FABRICATE ASSEMBLE MAIN LEG SECTIONS (TN/MT)

O112

FABRICATE ASSEMBLE MAIN LEG NODES – (TN/MT) O11200 FABRICATE ASSEMBLE MAIN LEG NODES (TN/MT)

O113

FABRICATE ASSEMBLE BRACE PIPE – (TN/MT) O11300 FABRICATE ASSEMBLE BRACE PIPE (TN/MT)

O114

FABRICATE ASSEMBLE MISC.– (TN/MT) O11400 FABRICATE ASSEMBLE MISC. (TN/MT)

O2

MARINE VESSEL FABRICATION & ASSEMBLY O210

FABRICATE ASSEMBLE MISC.– (TN/MT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) O11400 FABRICATE ASSEMBLE MISC. (TN/MT) O210

SPAR - HULL FABRICATION & ASSEMBLY O21010 SPAR - HULL FABRICATION & ASSEMBLY (TN/MT)

O211

SEMI - HULL FABRICATION & ASSEMBLY O21110 SEMI - HULL FABRICATION & ASSEMBLY (TN/MT)

O212

FPSO - HULL FABRICATION & ASSEMBLY O21210 FPSO - HULL FABRICATION & ASSEMBLY (TN/MT)

O213

LNG - HULL FABRICATION & ASSEMBLY O21310 LNG - HULL FABRICATION & ASSEMBLY (TN/MT)

O214

CALM BUOY - HULL FABRICATION & ASSEMBLY O21410 CALM BUOY - HULL FABRICATION & ASSEMBLY (TN/MT)

O215

OTHER TYPE - HULL FABRICATION & ASSEMBLY O21510 OTHER SHAPE - HULL FABRICATION & ASSEMBLY (TN/MT)

O216

SPAR- MOORINGS FABRICATION & ASSEMBLY O21610 SPAR MOORINGS FABRICATION & ASSEMBLY (EA)

O217

SEMI - MOORINGS FABRICATION & ASSEMBLY O21710 SEMI MOORINGS FABRICATION & ASSEMBLY (EA)

O218

FPSO - MOORINGS FABRICATION & ASSEMBLY O21810 FPSO MOORINGS FABRICATION & ASSEMBLY (EA)

O219

LNG - MOORINGS FABRICATION & ASSEMBLY O21910

LNG MOORINGS FABRICATION & ASSEMBLY (EA)

O220

CALM BUOY - MOORINGS FABRICATION & ASSEMBLY O22010 CALM BUOY MOORINGS FABRICATION & ASSEMBLY (EA)

O221

OTHER SHAPE - MOORINGS FABRICATION & ASSEMBLY O22110 OTHER SHAPE - MOORINGS FABRICATION & ASSEMBLY (EA)

O3

MARINE LOSS CONTROL O300 O310

FIRE / GAS DETECTION DEVICES – (EA) O30010 FIRE / GAS DETECTION DEVICES

(EA)

FIRE FIGHTING EQUIPMENT – (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) O31010 FIRE FIGHTING EQUIPMENT (EA) O315

SAFETY & LIFESAVING EQUIPMENT – (EA) O31510

O4

SAFETY & LFE SAVING EQUIPMENT

(EA)

INTEGRATIONS & HEAVY LIFTS O400

INTEGRATIONS & HEAVY LIFTS – (LOT) O40000

O5

INTEGRATIONS & HEAVY LIFTS (LOT)

LOAD OUT / GRILLAGE & SEAFASTENINGS O500

LOAD OUT / GRILLAGE & SEAFASTENINGS – (LOT) O50000

O6

LOAD OUT / GRILLAGE & SEAFASTENINGS (LOT)

TRANSPORTATION O610

TOWING – (LOT) O61010 TOWING (LOT)

O620

DRY TRANSPORT – (LOT) O62010 DRY TRANSPORT (LOT)

O7

SITE INSTALLATION & HOOK-UP TRANSPORTATION O700

O8

SITE INSTALLATION & HOOK-UP TOWING – (LOT) O70000 SITE INSTALLATION & HOOK-UPTOWING (LOT) SUBSEA PIPELINES & COMPONENTS

O800

SUBSEA PIPELINES & COMPONENTSOWING – (LF/LM) O80000 SUBSEA PIPELINES & COMPONENTS (LF/LM)

O811

PIPELINES & FLOWLINES – (LF/LM) O81100 PIPELINES & FLOWLINES (LF/LM)

O821

PLEMS/PLETS/JUMPERS/MANIFOLD– (EA) O82100

O831

PLEMS/PLETS/JUMPERS/MANIFOLDS (EA)

UMBILICALS/TERMINATION (LF+/LM+)

ASSEMBLIES/FLYING

LEADS

-

O83100 UMBILICALS/TERMINATION ASSEMBLIES/FLYING LEADS (LF+/LM+) O841

RISERS (FLEXIBLE, STEEL CATENARY, HYBRID) LEMS – (EA)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) O84100 RISERS (FLEXIBLE, STEEL CATENARY, HYBRID) (EA) O851

SUBSEA TREES – (EA) O85100

O861

(EA)

CONTROL MODULES – (EA) O86100

O871

CONTROL MODULES

(EA)

FABRICATION/ASSEMBLY/ FUNCTIONAL TESTING LEMS – (LOT) O87100

O9

SUBSEA TREES

FABRICATION/ASSEMBLY/ FUNCTIONAL TESTING (LOT)

MARINE WORKS GENERAL ITEMS O910

MARINE WORKS FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). O91000

O930

MARINE WORKS MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). O93000

O940

MARINE WORKS SUBCONTRACT PRELIMINARIES (OH&I) (LOT)

MARINE WORKS SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). O95000

O960

MARINE WORKS MATL & SUBCONTRACT BUYDOWN (LOT)

MARINE WORKS SUBCONTRACT PRELIMINARIES (OH&I) – Includes subcontractor overhead and indirect costs (LOT). O94000

O950

MARINE WORKS FIRE / HOLE WATCH (LOT)

MARINE WORKS SUPPLIER & SUBCONTRACT CLAIMS (LOT)

MARINE WORKS SUBCONTRACT ALLOWANCE – Quantity will be (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) O96000 MARINE WORKS SUBCONTRACT ALLOWANCE (LOT) O970

MARINE WORKS SCAFFOLDING – All labor and material costs associated with the use of scaffolding and labor for storage, erection, and dismantling. Quantity will be (LOT). O97000

O980

MARINE WORKS CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (TN/MT). O98000

O990

MARINE WORKS SCAFFOLDING (EA)

MARINE WORKS CONCEPTUAL DESIGN DEVELOPMENT (TN/MT)

MARINE WORKS CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (TN+/MT+). O99000

MARINE WORKS CONSTRUCTION PRACTICES (TN+/MT+)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

W

SCAFFOLDING (SUBCONTRACTED)

W1

SCAFFOLDING W100

SCAFFOLDING - Quantities in (LOT). W10000

W1A0

ARCHITECTURAL/BUILDINGS SCAFFOLDING (LOT). W1A000

W1B0

A/G ELECTRICAL SCAFFOLDING (LOT)

PILING SCAFFOLDING (LOT)

MECHANICAL SCAFFOLDING - Quantities in (LOT). W1M000

W1N0

TELECOMMUNICATIONS SCAFFOLDING (LOT)

PILING SCAFFOLDING - Quantities in (LOT). W1J000

W1M0

A/G ELECTRICAL SCAFFOLDING (LOT)

INSTRUMENTS & CONTROL SCAFFOLDING - Quantities in (LOT). W1I000

W1J0

DEMOLITION SCAFFOLDING (LOT)

TELECOMMINICATIONS SCAFFOLDING - Quantities in (LOT). W1G000

W1I0

CONCRETE SCAFFOLDING (LOT)

A/G ELECTRICAL SCAFFOLDING - Quantities in (LOT). W1E000

W1G0

SITE PREP SCAFFOLDING (LOT)

DEMOLITION SCAFFOLDING - Quantities in (LOT). W1D000

W1E0

ARCHITECTURAL/BUILDINGS SCAFFOLDING (LOT)

CONCRETE SCAFFOLDING - Quantities in (LOT). W1C000

W1D0

- Quantities in

SITE PREP SCAFFOLDING - Quantities in (LOT). W1B000

W1C0

SCAFFOLDING (LOT)

MECHANICAL SCAFFOLDING (LOT)

MODULES SCAFFOLDING - Quantities in (LOT). W1N000

MODULES SCAFFOLDING (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) W1O0 MARINE WORKS SCAFFOLDING - Quantities in (LOT). W1O000 W1P0

A/G PIPING SCAFFOLDING - Quantities in (LOT). W1P000

W1Q0

A/G PIPING SCAFFOLDING (LOT)

SPECIALIZED CONCRETE COATINGS SCAFFOLDING - Quantities in (LOT). W1P000

W1R0

A/G PIPING SCAFFOLDING (LOT)

PAINTING SCAFFOLDING - Quantities in (LOT). W1R000

W1S0

PAINING SCAFFOLDING (LOT)

STRUCTURAL SCAFFOLDING - Quantities in (LOT). W1S000

W1V0

STRUCTURAL SCAFFOLDING (LOT)

INSULATION SCAFFOLDING - Quantities in (LOT). W1V000

W9

MARINE WORKS SCAFFOLDING (LOT)

INSULATION SCAFFOLDING (LOT)

SCAFFOLDING GENERAL ITEMS W910

SCAFFOLDING FIRE / HOLE WATCH – All labor costs for fire watch and hole watch attendants required per HSE procedures. Quantity will be (LOT). W91000

W930

SCAFFOLDING MATL & SUBCONTRACT BUYDOWN – An allowance included in estimates reflecting KBR evaluation of discounts and lower prices that will be able to be negotiated below the quoted values received from suppliers and used in the estimate. No actual cost is committed or paid to this account (LOT). W93000

W940

SCAFFOLDING FIRE / HOLE WATCH (LOT)

SCAFFOLDING MATERIAL & SUBCONTRACT BUY DOWN (LOT)

SCAFFOLDING SUNCONTRACT PRELIMINARIES Includes subcontractor overhead and indirect costs (LOT). W94000

SCAFFOLDING (LOT)

SUBCONTRACT

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–

PRELIMINARIES

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) W950 SCAFFOLDING SUPPLIER & SUBCONTRACT CLAIMS – An allowance for anticipated claims to be received from suppliers or subcontractors (LOT). W95000 W960

&

SUBCONTRACT

SCAFFOLDING SUBCONTRACT ALLOWANCE (LOT)

SCAFFOLDING CONCEPTUAL DESIGN DEVELOPMENT – The intent of the conceptual design allowance is to provide for the normal growth of engineered and bulk material quantities during the engineering design process. These historical percentages are based on the level of definition at the time of quantity development. These percentages are reflected in real quantities so that the estimate reflects the actual quantities installed. This allowance is not intended to be a source to cover out–of–scope cost (LOT). W98000

W990

SUPPLIER

SCAFFOLDING SUBCONTRACT ALLOWANCE – Quantity will be (LOT). W96000

W980

SCAFFOLDING CLAIMS (LOT)

SCAFFOLDING CONCEPTUAL DESIGN ALLOWANCE (LOT)

SCAFFOLDING CONSTRUCTION PRACTICES – The intent of the construction practice allowance is to provide for the material cost only associated with additional material consumed due to normal construction practice. There will be no labor or man–hours associated with this code. This allowance also covers standard waste and is not intended to cover out–of– scope costs (LOT). W99000

SCAFFOLDING CONSTRUCTION PRACTICES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

Z

MATERIAL RELATED. Z100

FREIGHT - Quantities in (LOT). Z10000 Z10001 Z10002 Z10003 Z10004 Z10005

Z200

DUTIES - Quantities in (LOT). Z20000

Z300

Z60002

SALES & USE TAX – DIRECT COST (LABOR, MATERIAL, SUBC) (LOT) VALUE ADDED TAX – DIRECT COST (LABOR, MATERIAL, SUBC) (LOT)

DISCOUNTS - Quantities in (LOT). Z70000

Z800

VENDOR SERVICE REPRESENTATIVE (LOT) COMMISSIONING REPRESENTATIVE (LOT)

DIRECT SALES & USE TAX - Quantities in (LOT). Z60001

Z700

THIRD PARTY INSPECTION (LOT)

VENDOR SERVICE REPRESENTATIVE - Quantities in (LOT). Z50001 Z50002

Z600

SPARES (LOT) CAPITAL SPARES (LOT) OPERATING SPARES (LOT) COMMISSIONING SPARES (LOT) CONSTRUCTION SPARES (LOT)

THIRD PARTY INSPECTION - Quantities in (LOT). Z40000

Z500

DUTIES (LOT)

SPARES - Quantities in (LOT). Z30000 Z30001 Z30002 Z30003 Z30004

Z400

FREIGHT (LOT) DOMESTIC FREIGHT (LOT) AIR FREIGHT (LOT) OCEAN FREIGHT (LOT) INLAND FREIGHT (LOT) EXPORT PACKING FREIGHT (LOT)

DISCOUNT (LOT)

HEAVY LIFT & HEAVY HAUL - Quantities in (LOT). Z80000

HEAVY LIFT & HEAVY HAUL (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

H

HOME OFFICE COSTS

HC

HO CONTRACT MANAGEMENT HC00

HO CONTRACT MANAGEMENT - Quantities in (LOT). HC0000

HCCC

HO COST CONTROL - Quantities in (LOT). HCCC00

HCCM

HO PLANNING AND SCHEDULING (LOT)

HO QUALITY MANAGEMENT - Quantities in (LOT). HCQM00

HCHR

HO PROJECT MANAGEMENT (LOT)

HO PLANNING AND SCHEDULING - Quantities in (LOT). HCPS00

HCQM

HO PROJECT CONTROL MANAGEMENT (LOT)

HO PROJECT MANAGEMENT- Quantities in (LOT). HCPM00

HCPS

HO PROJ MGMT APPLI SUPPORT (LOT)

HO PROJECT CONTROL MANAGEMENT - Quantities in (LOT). HCPC00

HCPM

HO PROJECT SECRETARIAL (LOT)

HO PROJ MGMT APPLI SUPPORT - Quantities in (LOT). HCPA00

HCPC

HO ESTIMATING (LOT)

HO PROJECT SECRETARIAL - Quantities in (LOT). HCOS00

HCPA

HO PROJECT COMMERCIAL MGMT (LOT)

HO ESTIMATING - Quantities in (LOT). HCES00

HCOS

HO COST CONTROL (LOT)

HO BUSINESS/COMMERCIAL MANAGEMENT - Quantities in (LOT). HCCM00

HCES

HO CONTRACT MANAGEMENT (LOT)

HO QUALITY MANAGEMENT (LOT)

HO HUMAN RESOURCES - Quantities in (LOT). HCHR00

HO HUMAN RESOURCES (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) HCRM HO RISK MANAGEMENT - Quantities in (LOT). HCRM00 HE

HO RISK MANAGEMENT (LOT)

HO ENGINEERING HE00

HO ENGINEERING - Quantities in (LOT). HE0000

HEAR

HO ARCHITECTURAL- Quantities in (LOT). HEAR00

HECV

HO EXCHANGERS (LOT)

HO VESSEL MECHANICAL- Quantities in (LOT). HEMD00

HEMJ

HO FURNACES (LOT)

HO EXCHANGERS - Quantities in (LOT). HEMC00

HEMD

HO CONTROL SYSTEMS (LOT)

HO FURNACES- Quantities in (LOT). HEMB00

HEMC

HO HVAC (LOT)

HO CONTROL SYSTEMS - Quantities in (LOT). HEIC00

HEMB

ENG FIELD SUPPORT (LOT)

HO HVAC - Quantities in (LOT). HEHV00

HEIC

HO ENVIRONMENTAL (LOT)

HO ENG FIELD SUPPORT- Quantities in (LOT). HEFS00

HEHV

HO ELECTRICAL (LOT)

HO ENVIRONMENTAL - Quantities in (LOT). HEEV00

HEFS

HO CIVIL (LOT)

HO ELECTRICAL - Quantities in (LOT). HEEL000

HEEV

HO ARCHITECTURAL (LOT)

HO CIVIL- Quantities in (LOT). HECV00

HEEL

HO ENGINEERING (LOT)

HO VESSEL MECHANICAL (LOT)

HO MACHINERY- Quantities in (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) HEMJ00 HO MACHINERY (LOT) HEMV

HO SOLIDS HANDLING- Quantities in (LOT). HEMV00

HENA

HO NAVAL ARCHITECTURE- Quantities in (LOT). HENA00

HENV

HO SYSTEMS (LOT)

HO TELECOMMMUNICATIONS- Quantities in (LOT). HETE00

HEUN

HO OFFSHORE STRUCTURAL TOPSIDES (LOT)

HO SYSTEMS - Quantities in (LOT). HESY00

HETE

HO STRUCTURAL JACKETS (LOT)

HO OFFSHORE STRUCTURAL TOPSIDES- Quantities in (LOT). HEST00

HESY

HO SAFETY ENGINEERING (LOT)

HO STRUCTURAL JACKETS- Quantities in (LOT). HESJ00

HEST

HO SUBSEA ENGINEERING (LOT)

HO SAFETY ENGINEERING- Quantities in (LOT). HESE00

HESJ

HO PROCESS ENGINEERING (LOT)

HO SUBSEA ENGINEERING- Quantities in (LOT). HESB00

HESE

HO PIPELINE ENGINEERING (LOT)

HO PROCESS ENGINEERING - Quantities in (LOT). HEPR00

HESB

HO PIPING ENGINEERING (LOT)

PIPELINE ENGINEERING - Quantities in (LOT). HEPL00

HEPR

HO NOISE & VIBRATION (LOT)

HO PIPING ENGINEERING- Quantities in (LOT). HEPI00

HEPL

HO NAVAL ARCHITECTURE (LOT)

HO NOISE & VIBRATION- Quantities in (LOT). HENV00

HEPI

HO SOLIDS HANDLING (LOT)

HO TELECOMMUNICATIONS (LOT)

HO UNALLOCATED- Quantities in (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) HEUN00 HO UNALLOCATED (LOT) HEWE

HO WEIGHT MANAGEMENT- Quantities in (LOT). HEWE00

HI

HO WEIGHT MANAGEMENT (LOT)

HO TECHNOLOGY HITC

HO TECHNOLOGY- Quantities in (LOT). HITC00

HM

HO TECHNOLOGY (LOT)

HO ENGINEERING – NONPROGRESSABLE HMCE

HO CHIEF ENGINEER - Quantities in (LOT). HMCE00

HMDM

HO DOCUMENT MANAGEMENT- Quantities in (LOT). HMDM00

HMIM

HO INFORMATION MANAGERS (LOT)

HO PROJECT ENGINEERING- Quantities in (LOT). HMPE00

HP

HO DOCUMENT MANAGEMENT (LOT)

HO INFORMATION MANAGERS - Quantities in (LOT). HMIM00

HMPE

HO CHIEF ENGINEER (LOT)

HO PROJECT ENGINEERING (LOT)

HO PROCUREMENT HP00

HO PROCUREMENT & MATERIALS- Quantities in (LOT). HP0000

HPEX

HO EXPEDITING- Quantities in (LOT). HPEX00

HPFI

HO FIELD INSPECTORS (KBR) (LOT)

HO LOGISTICS- Quantities in (LOT). HPLG00

HPMA

HO EXPEDITING (LOT)

HO FIELD INSPECTORS (KBR) - Quantities in (LOT). HPFI00

HPLG

HO PROCUREMENT & MATERIALS (LOT)

HO LOGISTICS (LOT)

HO MATL REQMNTS PLANNING- Quantities in (LOT). HPMA00

HO MATRL REQMNTS PLANNING (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) HPMM HO MATERIALS MANAGEMENT- Quantities in (LOT). HPMM00 HPPU

HO PURCHASING- Quantities in (LOT). HPPU00

HPQC

HO PURCHASING (LOT)

HO INSPECTION- Quantities in (LOT). HPQC00

HS

HO MATERIALS MANAGEMENT (LOT)

HO INSPECTION (LOT)

HO CONSTRUCTION AND SUBCONTRACTS HS00

HO CONSTRUCTION AND SUBCONTRACTS- Quantities in (LOT). HS0000

HSCM

HO CONSTRUCTION MANAGEMENT- Quantities in (LOT). HSCM00

HSSA

HO CONSTRUCTION MANAGEMENT (LOT)

HO HEALTH, SAFETY, ENVIRONMENTAL- Quantities in (LOT). HSSA00

HSSC

HO HEALTH, SAFETY, ENVIRONMENTAL (LOT)

HO SUBCONTRACTS- Quantities in (LOT). HSSC00

HT

HO CONSTRUCTION AND SUBCONTRACTS (LOT)

HO SUBCONTRACTS (LOT)

HO PROCESS PLANT SERVICES HTPP

HO PROCESS PLANT SERVICES- Quantities in (LOT). HTPP00

HX

HO PROCESS PLANT SERVICES (LOT)

HO OTHER SERVICES HX00

HO OTHER SERVICES- Quantities in (LOT). HX0000

HXFA

HO FINANCE AND ADMIN- Quantities in (LOT). HXFA00

HXIT

HO FINANCE AND ADMIN (LOT)

HO INFORMATION TECHNOLOGY- Quantities in (LOT). HXIT00

HXLL

HO OTHER SERVICES (LOT)

HO INFORMATION TECHNOLOGY (LOT)

HO LEGAL- Quantities in (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) HXLL00 HO LEGAL (LOT) HXOM

HO OTHER MISCELLANEOUS- Quantities in (LOT). HXOM00

HY

HO OTHER MISCELLANEOUS (LOT)

BURDEN, BENEFITS AND OVERHEADS HYZH

HO BURDENS, BENEFITS, AND OVERHEADS- Quantities in (LOT). HYZH00

HYZP

HO OVERTIME PREMIUM- Quantities in (LOT). HYZP00

HZ

HO BURDENS, BENEFITS, AND OVERHEADS (LOT)

HO OVERTIME PREMIUM (LOT)

HO NON-LABOR HZAA

HO NON-LABOR GENERAL- Quantities in (LOT). HZAA00

HZAB

HO COMPUTER HARDWARE/SOFTWARE- Quantities in (LOT). HZAB00

HZAC

HO OTHER MISCELLANEOUS (LOT)

HO FLOOR SPACE- Quantities in (LOT). HZAH00

HZAJ

HO SUBCONTRACTS (NON-PROGRESSABLE) (LOT)

HO OTHER MISCELLANEOUS- Quantities in (LOT). HZAG00

HZAH

HO CONSULTANTS (LOT)

HO SUBCONTRACTS (NON-PROGRESSABLE) - Quantities in (LOT). HZAF00

HZAG

HO COMMUNICATIONS (LOT)

HO CONSULTANTS- Quantities in (LOT). HZAE00

HZAF

HO REPRODUCTION (LOT)

HO COMMUNICATIONS- Quantities in (LOT). HZAD00

HZAE

HO COMPUTER HARDWARE/SOFTWARE (LOT)

HO REPRODUCTION- Quantities in (LOT). HZAC00

HZAD

HO NON-LABOR GENERAL (LOT)

HO FLOOR SPACE (LOT)

HO TRAVEL AND LIVING EXPENSE- Quantities in (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) HZAJ00 HO TRAVEL AND LIVING EXPENSE (LOT) HZHK

HO FLAT RATE- Quantities in (LOT). HZHK00

H9

HO FLAT RATE (LOT)

HO HIGH VALUE CENTERS H900

HO HIGH VALUE CENTERS GENERAL- Quantities in (LOT). H90000

H901

HO HVC – MONTERREY- Quantities in (LOT). H90100

H902

HO HVC – JAKARTA (LOT)

HO HVC – CHENNAI - Quantities in (LOT). H90300

H904

HO HVS – MONTERREY (LOT)

HO HVC – JAKARTA- Quantities in (LOT). H90200

H903

HO HIGH VALUE CENTERS GENERAL (LOT)

HO HVC – CHENNAI (LOT)

HO HVC – TBN- Quantities in (LOT). H90400

HO HVC – TBN (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

Y

COMMISSIONING

YA

COMMISSIONING MATERIALS YA00

Y1

COMMISSIONING MATERIALS - Quantities in (LOT). YA0000 COMMISSIONING DIRECT MATERIAL (LOT) YA0001 PRECOMMISSIONING MATERIAL (LOT) YA0002 COMMISSIONING MATERIAL (LOT) YA0003 COMMISSIONING TRAINING MATERIAL (LOT) YA0004 COMMISSIONING LABOR MATERIAL (LOT) COMMISSIONING

Y100

COMMISSIONING DIRECT MATERIAL - Quantities in (LOT). Y10000

Y2

COMMISSIONING

COMMISSIONING SUPERVISION AND STAFF Y200

COMMISSIONING SUPERVISION AND STAFF - Quantities in (LOT). Y20000 Y20001 Y20002 Y20003 Y20004 Y20005 Y20006 Y20007

Y3

COMMISSIONING SUPERVISION & STAFF (LOT) PRECOMMISSIONING STAFF (LOT) COMMISSIONING OPERATION STAFF (LOT) COMMISSIONING MECHANICAL STAFF (LOT) COMMISSIONING I&E STAFF (LOT) COMMISSIONING TRAINING (LOT) COMMISSIONING STAFF OVERTIME PREMIUM (LOT) COMMISSIONING STAFF B&B, RELOCATION, PER IEM, ETC (LOT)

COMMISSIONING DIRECT CRAFT LABOR Y300

COMMISSIONING DIRECT CRAFT LABOR- Quantities in (LOT). Y30000 Y30001 Y30002 Y30003 Y30004 Y30005 Y30006 Y30007

COMMISSIONING DIRECT CRAFT LABOR (LOT) PRECOMMISSIONING LABOR (LOT) COMMISSIONING LABOR (LOT) INSTRUMENT LOOP CHECK (LOT) ELECTRICAL LOOP CHECK (LOT) CONSTRUCTION COMPLETION (LOT) COMMISSIONING CRAFT OVERTIME PREMIUM (LOT) COMMISSIONING STAFF BURDEN & BENEFITS, RELOCATION, PER DIEMS, ETC. (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) Y4 COMMISSIONING TOOLS & EQUIPMENT Y400

COMMISSIONING TOOLS & EQUIPMENT- Quantities in (LOT). Y40000 Y40001 Y40002 Y40003 Y40004 Y40005

Y5

COMMISSIONING TOOLS & EQUIPMENT (LOT) COMMISSIONING TOOLS (LOT) COMMISSIONING EQUIPMENT (LOT) COMMISSIONING VEHICLES (LOT) COMMISSIONING FUELS & LUBES (LOT) COMMISSIONING MAINTENANCE AND REPAIR (LOT)

COMMISSIONING EXPENSES Y500

COMMISSIONING EXPENSES - Quantities in (LOT). Y50000 Y50001 Y50002 Y50003 Y50004 Y50005 Y50006 Y50007 Y50008 Y50009

Y6

COMMISSIONING EXPENSES (LOT) COMMISSIONING TEMPORARY BUILDING (LOT) COMPUTER HARDWARE/SOFTWARE (LOT) COMMUNICATION EXPENSES (LOT) OFFICE FURNITURE & EQUIPMENT (LOT) COMMISSIONING OFFICE SUPPLIES (LOT) PPE (LOT) WARNING SAFETY SIGNS (LOT) FENCING MATERIAL (LOT) COMMISSIONING INDIRECT LABOR SUPPORT (LOT)

COMMISSIONING CONSUMABLES Y600

COMMISSIONING CONSUMABLES - Quantities in (LOT). Y60000 COMMISSIONING CONSUMABLES (LOT) Y60001 POTABLE WATER (LOT) Y60002 DEMIN WATER (LOT) Y60003 FUEL GAS (LOT) Y60004 DIESEL/GASOLINE (LOT) Y60005 ETHYLENE GLYCOL (LOT) Y60006 MECHANICAL CLEANING SUPPLIES (LOT) Y60007 LOCKS AND CHAINS (LOT) Y60008 LEAK DETECTORS (LOT) Return to Table of Contents

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

X

CONSTRUCTION OH&I This is the Code of Accounts for all indirect labor costs, business expenses, office/miscellaneous supplies, home office inter/intra company support charges, office equipment/computers, consumable and workmen items, travel and entertainment, welding supplies, and payroll burdens & benefits for construction direct and indirect labor.

X0 CONSTRUCTION MANAGEMENT TEAM - The coding for field administrative and direct supervision on projects is divided into categories that support the forecasting process using an overhead personnel schedule. This account only includes bare labor costs from payroll records. Note: Payroll burdens and benefit costs are charged to account (X15x). X01x

CONSTRUCTION MANAGEMENT – This account includes labor costs for construction mgrs., discipline superintendents, safety supervisors, etc. Quantities are measured as the number of Man-Months each person is assigned to the project (MMO). X01000 X01100 X01200 X01300 X01400 X01500

X02x

CONSTRUCTION MANAGEMENT (LOT) CONSTRUCTION MANAGEMENT - SALARY & EXPATRIATES (FOREIGN PROJECTS) (LOT) CONSTRUCTION MANAGEMENT - HOURLY & LOCAL HIRE STAFF (LOT) CONSTRUCTION MANAGEMENT – CONTRACT (LOT) CONSTRUCTION MANAGEMENT - HVE (LOT) CONSTRUCTION MANAGEMENT - OTHER 1 (LOT)

ADMINISTRATIVE MANAGEMENT – This account includes labor costs for admin mgrs., accountants, timekeepers, purchasing, warehouse personnel, tool room attendants, project secretaries, receptionist, clerks, etc. Quantities are measured as the number of Man-Months each person is assigned to the project (MMO). X02000 X02100 X02200 X02300 X02400

ADMINISTRATION MANAGEMENT (LOT) ADMINISTRATION MANAGEMENT - SALARIED & EXPATRIATES (FOREIGN PROJECTS) (LOT) ADMINISTRATION MANAGEMENT - HOURLY & LOCAL HIRE STAFF (LOT) ADMINISTRATION MANAGEMENT - CONTRACT (LOT) ADMINISTRATION MANAGEMENT - HVE (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X03x MATERIAL MANAGEMENT – This account includes labor costs for material mgrs., material control coordinators, material clerks, etc. Quantities are measured as the number of Man-Months each person is assigned to the project (MMO). X03000 X03100 X03200 X03300 X03400 X04x

PROJECT CONTROLS MANAGEMENT – This account includes labor costs for control mgrs., cost specialist, schedulers, estimators, Quantity Survey personnel, controls clerks, etc. Quantities are measured as the number of ManMonths each person is assigned to the project (MMO). X04000 X04100 X04200 X04300 X04400

X05x

MATERIAL MANAGEMENT (LOT) MATERIAL MANAGEMENT - SALARIED & EXPATRIATES (FOREIGN PROJECTS) (LOT) MATERIAL MANAGEMENT - HOURLY & LOCAL HIRE STAFF(LOT) MATERIAL MANAGEMENT - CONTRACT (LOT) MATERIAL MANAGEMENT - HVE (LOT)

PROJECT CONTROL (LOT) PROJECT CONTROL - SALARIED & EXPATRIATES (FOREIGN PROJECTS) (LOT) PROJECT CONTROL - HOURLY & LOCAL HIRE STAFF (LOT) PROJECT CONTROL - CONTRACT (LOT) PROJECT CONTROL - HVE (LOT)

TECHNICAL SERVICES/ENGINEERING MANAGEMENT – This account includes labor costs for technical service mgrs., staff engineers, subcontract administrators, subcontract coordinators, document control personnel, survey personnel, engineering clerks, etc. Quantities are measured as the number of Man-Months each person is assigned to the project (MMO). X05000 X05100 X05200 X05201 X05300 X05400

TECHNICAL SERVICES (LOT) TECHNICAL SERVICES - SALARIED & EXPATRIATES (FOREIGN PROJECTS) (LOT) TECHNICAL SERVICES - HOURLY & LOCAL HIRE STAFF (LOT) TECHNICAL SERVICES - CONTRACT (LOT) TECHNICAL SERVICES - SURVEYORS - OPTICAL ALIGNMENT (LOT) TECHNICAL SERVICES - HVE (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X06x QUALITY ASSURANCE & QUALITY CONTROL MANAGEMENT – This account includes labor costs for QA/QC mgrs., QA/QC inspectors, clerks, etc. Quantities are measured as the number of Man-Months each person is assigned to the project (MMO). X06000 X06100 X06200 X06300 X06400

X1

QA/QC MANAGEMENT (LOT) QA/QC MANAGEMENT - SALARIED & EXPATRIATES (FOREIGN PROJECTS) (LOT) QA/QC MANAGEMENT - HOURLY & LOCAL HIRE STAFF (LOT) QA/QC MANAGEMENT - CONTRACT (LOT) QA/QC MANAGEMENT - HVE (LOT)

X07x

HSE MANAGEMENT – This account includes costs for labor premium for safety overhead personnel. X07000 HSE MANAGEMENT - SALARIED & EXPATRIATES (LOT) X07100 HSE MANAGEMENT - SALARIED & EXPATRIATES (FOREIGN PROJECTS) (LOT) X07200 HSE MANAGEMENT - HOURLY & LOCAL HIRE STAFF (LOT) X07300 HSE MANAGEMENT - CONTRACT (LOT) X07400 HSE MANAGEMENT - HVE (LOT)

X09x

PREMIUM PAY (CMT Personnel) – This account includes costs for labor premium for CMT overhead personnel. X09000 PREMIUM PAY - INDIRECT STAFF (LOT) X09100 PREMIUM PAY - SALARIED & EXPATRIATES (FOREIGN PROJECTS) (LOT) X09200 PREMIUM PAY - HOURLY & LOCAL HIRE STAFF (LOT) X09300 PREMIUM PAY - CONTRACT (LOT) X09400 PREMIUM PAY - HVE (LOT)

CMT EXPENSES - The coding for field administrative and direct supervision is divided into expense categories. This account includes categories for travel, relocation, housing and living expenses. X12x TRAVEL & RELOCATION – This account includes costs for Air Freight, Surface Freight, Excess Baggage, Storage, Temp Accommodation, Temp Accommodation Repatriate, Mob & Demob Air Fare, Settle in Allowance, Enroute Expenses, Physicals, HR Processing Costs, Employee Processing Time, Turnover Costs and Mob/Demob Escalation. X12000 CMT BUSINESS TRAVEL & RELOCATION (LOT) X12100 CMT BUSINESS TRAVEL – DOMESTIC (LOT) X12200 CMT BUSINESS TRAVEL – OVERSEAS (LOT) X12300 CMT RELOCATION EXPENSE (LOT) 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X12600 CMT HOME LEAVES (LOT) X12900 CMT DEPENDENT TUITION / TRANSPORTATION (LOT) X13x LIVING ALLOWANCE /PER DIEMS - This account includes costs for Hotel, Per Diem, Vehicle Rental, Laptop, Cell Phone, Medical Supplies, Unused, Home Office Support and Company Expenses Escalation. X13000 CMT LIVING ALLOWANCES / PER DIEMS (LOT) X13100 CMT LIVING ALLOWANCES / PER DIEMS – KBR (LOT) X13200 CMT LIVING ALLOWANCES / PER DIEMS – HVE (LOT) X14x

HOUSING/MISC. EXPENSES - This account includes costs for housing, G&S, Transportation, Schooling, Household Storage and Leave Air Fare. X14000 X14100 X14300 X14400

X15x

BURDENS & BENEFITS (CMT staff) - This account includes all statutory costs associated with CMT labor. B&B’s associated with direct hire craft labor is included in code of account 95XX. X15000 X15100 X15200 X15300 X15400 X15500

X16x

BURDENS & BENEFITS (CMT STAFF) (LOT) CMT INSURANCES (SITE AND MANAGEMENT SUPERVISION) (LOT) CMT PAYROLL BURDENS (SITE AND MANAGEMENT SUPERVISION)(LOT) CMT EMPLOYEE BENEFITS (SITE AND MANAGEMENT SUPERVISION)(LOT) CMT EMPLOYEE BENEFITS - PTO (LOT) CMT EMPLOYEE BENEFITS - HOLIDAY (LOT)

INCENTIVE PAY (CMT staff) - This account includes the cost of incentive pay for CMT staff personnel. X16000 X16100 X16200

X2

CMT HOUSING / MISCELLANEOUS EXPENSES (LOT) CMT HOUSING / UTIL. / MAINT. EXPENSES (LOT) CMT HOUSING MANAGEMENT / STORE / PACKING (LOT) CMT INCIDENTAL EXPENSES (LOT)

CMT EMPLOYEE INCENTIVE PAY (LOT) CMT EMPLOYEE INCENTIVE PAY (SITE AND MANAGEMENT SUPERVISION)(LOT) CMT EXPATRIATE TAX EQUALIZATION (LOT)

CONST. TOOLS/EQUIPMENT- This account includes rental costs for all company owned equipment, third party rented, or purchased construction equipment. This includes bare rental and fully founded (with operator and fuel cost included) rental costs. The cost of crane mats, 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) if required, are included in this account. Also included in this account would be costs for fabrication of lifting devices, equipment move in/out, equipment service & repair, and small tool rental & repair. X21x

CONSTRUCTION EQUIPMENT (ROLLING STOCK, TRACKED) This account includes rental costs for all company owned equipment, third party rented, or purchased construction equipment. This includes bare rental and fully founded (with operator and fuel cost included) rental costs. Also included in this account are costs are for transporting equipment, tools, etc. to and from the project. Cost per load to ship items to the project should come from third party rental companies or the KBR Land Equipment Department. Labor to unload, assemble, disassemble, and load out equipment must also be included if required. Quantities are measured as Equipment Months (EMO). X21000

X22x

CONSTRUCTION EQUIPMENT (ROLLING STOCK, TRACKED) (LOT) X21100 EQUIPMENT PURCHASE (LOT) X21200 THIRD PARTY BARE RENTAL (LOT) X21300 INTRA-COMPANY EQUIPMENT RENTAL (LOT) X21400 MOBILIZE / DEMOBILIZE (LOT) X21500 PURCHASED EQUIPMENT SALVAGE VALUE (LOT) X21600 EQUIPMENT INSURANCE & REGISTRATION (LOT) X21700 SPECIALTY HEAVY LIFT EQUIPMENT RENTAL (LOT) EQUIPMENT MATS & RIGGING - This account includes labor and material costs to build any special lifting devices (spreader bars, chokers, miscellaneous baskets, etc.) needed for the project. The costs of crane mats, if required are included in this account. X22000 X22100 X22200 X22300

X23x

EQUIPMENT MATS & RIGGING (LOT) CRANE RIGGING (SPECIAL LIFTING DEVELOPMENT) (LOT) CRANE MATS & PADS (LOT) CRANE OPERATOR, RIGGERS FOR KBR SPECIAL CRANE (LOT)

SMALL TOOLS - This account includes costs for mark-up, rental and purchase of all small tools. This cost is typically based on a historical percentage of direct labor costs. Review the contract to understand what price limitations are placed on small tool value (i.e. small tools < $1500). Any tools required over this amount should be accounted for in the construction equipment list and schedule. X23000

SMALL TOOLS

(LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X23100 SMALL TOOLS CHARGES (LOT) X23200 SMALL TOOLS RESALE (LOT) X24x

EQUIPMENT/TOOLS SERVICE AND REPAIR - This account includes costs for fuel, lubricants & coolants, repair/service parts, and labor cost to fuel service, and maintenance of the equipment and tools. Fuel, oil and grease and repair/service parts are typically based on a historical percentage of equipment rental costs. Service labor for the equipment should be based on the equipment schedule. This labor could vary from a few work hours per month to a full crew of mechanics and helpers to service large fleets of equipment and tools. X24100 X24200 X24300

X3

EQUIPMENT / TOOL SERVICE, REPAIR, MAINTENANCE (LOT) FUEL, OIL AND GREASE (LOT) VEHICLE MAINTENANCE (LOT)

TEMPORARY FACILITIES - This is the major stem account for labor, material and subcontract costs for installing all temporary facilities items. Costs to remove the facilities at the completion of the project are also included in this account, if required. Cost for maintenance and repairs of the facilities are also included in this account, if required. X3x

TEMPORARY BUILDINGS AND ENCLOSURES - This account includes labor, material and subcontract costs for installing temporary individual trailer offices, office trailer complexes, fabrication shops, warehouses, etc. Costs to remove the facilities at the completion of the project are also included in this account, if required. Cost for maintenance and repairs of the facilities are also included in this account, if required. Deposits for utilities are typically tracked to the account also. X31000 X31100 X31200 X31300 X31400 X31500 X31600 X31700 X31800

TEMPORARY BUILDING & ENCLOSURES (LOT) FIELD OFFICES (LOT) FAB SHOP / MAINTENANCE BUILDING (LOT) SECURITY / GUARDHOUSE (LOT) WAREHOUSE / TOOL ROOM (LOT) TIMEKEEPERS CLOCK ALLEY(LOT) OTHER TEMPORARY STRUCTURES (LOT) FIRST AID / MEDICAL BUILDINGS (LOT) NDE TEST BUNKER (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X32x TEMPORARY ROADS/PARKING/DRAINAGE – This account includes labor, material, subcontract and rental costs for installing temporary roads, construction parking lots, temporary fencing, temporary drainage, etc. Costs to remove the facilities at the completion of the project are also included in this account, if required. Cost for maintenance and repairs are also included in this account, if required. X32000 X32100 X32200 X32300 X32400 X32500 X32600 X32700 X33x

TEMPORARY STORAGE – This account includes labor, material, subcontract, and rental costs for installing temporary storage & lay down areas. Costs to remove the facilities at the completion of the project are also included in this account, if required. X33000 X33100 X33200 X33300

X34x

TEMPORARY STORAGE (LOT) LAYDOWN / STORAGE YARDS (LOT) DUNNAGE (LOT) BINS & PARTITIONS (LOT)

TEMPORARY INFRASTRUCTURE SUPPORT- This account includes labor, material, subcontract and rental costs for porta-cans, septic systems, etc. Trash dumpster rental is also included in this account. Costs to remove the facilities at the completion of the project are also included in this account, if required. Cost for maintenance and repairs of the facilities are also included in this account, if required. X34000 X34200 X34300 X34400 X34500

X35x

TEMPORARY ROADS/DRAINAGE (LOT) TEMPORARY PARKING AREAS (LOT) TEMPORARY FENCING (LOT) HEAVY HAUL ROAD (LOT) TEMPORARY ROADS (LOT) RESTORE PERMANENT ROADS (LOT) TEMPORARY DRAINAGE (LOT) TEMPORARY FACILITY AREA FILL (LOT)

TEMPORARY INFRASTRUCTURE SUPPORT (LOT) TRASH / GARBAGE (LOT) FIELD TOILETS / SEPTIC SYSTEM (LOT) SEWAGE COLLECTION (LOT) ENVIRONMENTAL PROJECTS (LOT)

UTIL./ COMMUN./ TEMP SYSTEMS - This account includes labor, material and subcontracts costs for installing temporary communications, radios, and telephone systems. Costs to remove the facilities at the completion of the project are also included in this account, if required. Cost for maintenance and repairs of the facilities are also included in this account, if required. X35000

UTIL./ COMMUN./ TEMP SYSTEMS

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X35300 TEMPORARY ELECTRICAL DISTRIBUTION (LOT) X35400 TEMPORARY WATER PIPING (LOT) X35500 TEMPORARY HEAT (LOT) X35600 PURCHASED UTILITIES (ELECTRICAL, HEAT, WATER) (LOT) X35700 TEMPORARY FIRE PROTECTION (LOT) X35800 TEMPORARY PIPING FOR CHEMICAL CLEANING (LOT) X36x

OTHER CONST. INDIRECT SERVICES - This account includes labor and/or subcontract costs for ice and water distribution, bus drivers, janitorial services, security services, facility maintenance, general clean-up, and other miscellaneous indirect labor services. Quantities are measured as the number of Man-Months each person is assigned to the project (MMO). X36000 X36100 X36200 X36300 X36400 X36500 X36600 X36700 X36800 X36900

X37x

OTHER CONSTR. INDIRECT SERVICES (LOT) ICE & WATER DISTRIBUTION/JANITORS/GENERAL CLEAN UP (LOT) BUS, TRUCK & VEHICLE DRIVERS (LOT) SECURITY GUARDS / WATCHMEN/TRAFFIC CONTROL (LOT) SURVEY CREW (LOT) WAREHOUSEMEN/MATERIAL CHECKERS/TOOL ROOM (LOT) ROAD/LAYDOWN/PARKING LOT MAINTENANCE & DUST CONTROL (LOT) SITE MECHANICS / FUELING PERSONNEL (LOT) CRAFT PLANNERS (LOT) MISC. / WEATHER RELATED SUPPORT (SNOW) (LOT)

CONCRETE BATCH PLANT - This account includes labor and/or subcontract costs for operation and maintenance of a Concrete Batch Plant at or near the Job Site. Direct material costs (Cement, sand, aggregate, etc.) will be charged to the appropriate account in Class C. X37000 X37100 X37200

CONCRETE BATCH PLANT (LOT) BATCH PLANT (PURCHASE / RENTAL) BATCH PLANT (OPERATIONS) (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X4 INDIRECT SUPPLIES - This account includes costs for general office supplies, forms, manuals, safety and medical supplies, consumable items, welding gases, etc. Quantities are measured as lot (LOT). X41x

SAFETY & MEDICAL - This account includes material costs for safety and medical supplies, safety awards, and drug testing. X41000 X41100 X41200 X41300 X41400 X41500 X41600 X41700

X42x

OFFICE SUPPLIES - This account includes costs for general office supplies, forms, manuals, copy paper, toner, etc. X42000 X42100 X42200 X42300

X43x

OFFICE SUPPLIES, FURNITURE OFFICE SUPPLIES (LOT) OFFICE FURNITURE (LOT) COPY PAPER/TONER SUPPLIES

(LOT) (LOT)

CONSUMABLES - This account includes material costs for consumable supplies, containers, workmen items, etc. This account often includes two components, contractual mark-up percentages and non-reimbursable items. Code each of these items separately. X43100 X43200 X43300 X43400 X43600

X44x

SAFETY & MEDICAL (LOT) SAFETY SUPPLIES(LOT) MEDICAL (FIRST AID) SUPPLIES (LOT) MEDICAL SERVICES & EXAMS (LOT) SAFETY AWARDS (MILESTONES) (LOT) DRUG TESTING/BACKGROUND CHECK/JOB SPECIFIC CHECKS (LOT) MEDIVAC (INTERNATIONAL) (LOT) NOMEX/FIRE RETARDENT CLOTHING (FRC) (LOT)

CONSUMABLES/WORKMAN SUPPLIES (LOT) ENGINEERING & SURVEY SUPPLIES / MONUMENTS (LOT) WEATHER PROTECTION (LOT) JANITORIAL SUPPLIES (LOT) FLUSHING OIL (LOT)

WELDING SUPPLIES - This account includes material costs for welding rods, gases, etc. Tips, igniters, etc. are included in the Small Tools account. X44000 X44100 X44200 X44300

WELDING SUPPLIES (LOT) WELDING ROD / ELECTRODES WELDING GASES (LOT) FIRE BLANKETS (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X5 OTHER BUSINESS EXPENSE - This account includes costs for advertising, bank charges, bonds, postage, express mail, telephone, fax, radios, pagers, satellite services, conventions, seminars, trade publications, training/education assistance, custom/duty charges, team building, safety awards, utility expenses for heat, light, water and power, inspection services, testing & laboratory analysis, insurance requirements, licenses, permits, taxes, travel, personnel relocation, shop inspection travel, consultant incurred expenses, incentives, etc. X51x

OFFICE EXPENSES - This account includes costs for advertising, bank charges, bonds, postage, express mail, fax, pagers, satellite services, conventions, seminars, trade publications, training/education assistance, custom/duty charges, team building, inspection services, testing & laboratory analysis, insurance requirements, licenses, permits, taxes, consultant incurred expenses, etc. X51000 X51001

X52x

OFFICE EXPENSES (LOT) INDIRECT EXPENSE (COST PER INDIRECT HOUR) (LOT) X51100 POSTAGE / DHL (LOT) X51200 TELEPHONE CHARGES (LOT) X51300 ADVERTISING / RECRUITING (LOT) X51400 OFFSITE REPRODUCTION (LOT) X51500 BANK CHARGES (LOT) X51600 ENTERTAINMENT(LOT) X51700 PUBLIC RELATIONS (LOT) X51800 BUSINESS TRAVEL (LOT) X51900 OFFSITE OFFICE RENTAL (LOT) HOME OFFICE SUPPORT (InterComp) - This account includes home office inter/intra company support costs for CAR services, communications, data processing, reproduction, payroll check charges, etc. X52000 X52100 X52200 X52300

X53x

HOME OFFICE SUPPORT (INTERCOMPANY) (LOT) HOME OFFICE SERVICES (ENGINEERING, ESTIMATING, CAR, ETC) (LOT) PAYROLL ALLOCATION / CHECK CHARGES (LOT) OTHER MISCELLANEOUS INTERCOMPANY CHARGES (LOT)

INSPECTION/TESTING - This account includes costs for all direct hire and third party testing and inspection required to insure project compliance. Quantities are measured as Lot (LOT). X53000 X53100 X53200 X53300 X53400

INSPECTION & TESTING THIRD PARTY INSPECTION GOVERNMENT INSPECTION ENVIRONMENT INSPECTION SURVEY CREW (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X53500 SHIP-OUT SURPLUS MATERIAL (LOT) X54x

PERMITS / FEES / CONSULTANTS- This account includes costs for licenses and permits, legal fees and any special consulting services. Quantities are measured as Lot (LOT). X54000 X54100 X54200 X54300

X55x

TRAINING EXPENSES– This account includes costs for project training expenses. X55000 X55100 X55200 X55300

X56x

X56200 X56300

(LOT)

CONSTRUCTION INDIRECT TAXES (LOT) SALES TAX INDIRECT LABOR AND SUBCONTRACTS (LOT) VAT TAXES - INDIRECTS (LOT) SALES TAXES - INDIRECT MATERIALS (LOT)

PRE-COMMISSIOING X58000

X59x

TRAINING EXPENSES (LOT) GENERAL TRAINING EXPENSES SKILLS TRAINING (LOT) WELDER TRAINING (LOT)

CONSTRUCTION INDIRECT TAXES X56000 X56100

X58x

PERMITS / FEES / CONSULTANTS (LOT) LICENSES / PERMITS (LOT) ACCOUNTING / LEGAL FEES (LOT) CONSULTANTS (LOT)

PRE-COMMISSIONING

(LOT)

IT / COMMUNICATIONS – This account includes labor and material costs for computer rental/purchase, specialized software, paper handling equipment, satellite requirements, internet equipment, LAN infrastructure, IT support, other miscellaneous charges. X59000 X59100 X59200 X59300 X59400 X59500 X59600 X59700 X59800 X59900

IT / COMMUNICATIONS (LOT) COMPUTERS - CPU (LOT) SPECIALIZED SOFTWARE (LOT) PAPER HANDLING EQUIPMENT (LOT) SATELLITE DATA CIRCUIT (LOT) SATELLITE EQUIPMENT (LOT) INTERNET EQUIPMENT (LOT) LAN INFRASTRUCTURE (LOT) TELEPHONE SERVICES (LOT) KBR OTHER IT COSTS/CELL PHONES/RADIOS/MISC. (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X7 CRAFT LABOR B&B’s / TRAVEL / RELOCATION / INCENTIVE PAY / PER DIEMS - This account includes all non-payroll labor costs for direct hire craft personnel. This includes statutory costs, employee benefits, relocation and living allowances and project incentive pay where applicable. X71x BURDENS & BENEFITS (Crafts) - This account includes all statutory costs associated with direct hire craft labor. X71000 X71100 X71200 X72x

INCENTIVE PAY (Crafts) - This account includes the cost of incentive pay for direct hire craft personnel. X72000 X72100

X73x

CRAFT OVERTIME PREMIUM (LOT)

TRAVEL & RELOCATION (Crafts) - This account includes the cost of ravel costs and relocation expenses for direct hire craft personnel. Quantities are measured as Lot (LOT). X74000 X74100 X74200 X74300 X74400

X75x

INCENTIVE PAY (CRAFT) (LOT) EMPLOYEE INCENTIVE (CRAFT) (LOT)

OVERTIME PREMIUM (Crafts) - This account includes the premium portion of overtime paid to craft personnel. The straight time portion of overtime pay is charged to the COA worked. X73100

X74x

BURDENS & BENEFITS (CRAFTS) (LOT) INSURANCES (CRAFT) (LOT) PAYROLL BURDENS (CRAFT) (LOT)

TRAVEL & RELOCATION (LOT) TRAVEL EXPENSE (IF PAID ON PURCHASE ORDER TO VENDOR) (LOT) RELOCATION EXPENSES (IF PAID ON PURCHASE ORDER TO VENDOR) (LOT) TRAVEL EXPENSES (IF PAID DIRECTLY TO EMPLOYEE) (LOT) RELOCATION EXPENSE (IF PAID DIRECTLY TO EMPLOYEE) (LOT)

PER DIEMS & HOUSING (Crafts) - This account includes the cost of housing costs and living allowances for direct hire craft personnel. Quantities are measured as Lot (LOT). X75000 X75100 X75200 X75300

PER DIEMS & HOUSING (CRAFT) (LOT) PER DIEMS (LOT) HOUSING COSTS (IF PAID ON A PURCHASE ORDER TO A VENDOR) (LOT) INCIDENTAL EXPENSES (IF PAID ON PURCHASE ORDER TO VENDOR) (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X75400 HOUSING COSTS (IF PAID DIRECTLY TO AN EMPLOYEE) (LOT) X75500 INCIDENTAL EXPENSES (IF PAID DIRECTLY TO AN EMPLOYEE) (LOT) X79x

INCIDENTAL EXPENSES - This account includes the cost of incident expenses for PTO and holiday pay for craft personnel. Quantities are measured as Lot (LOT). X79000 X79100

X8

NON-PRODUCTIVE LABOR - This account includes non-productive labor costs for meetings, conferences, show-up time, stand-by time, travel time, unassigned time, etc. X80x NON-PRODUCTIVE LABOR - This account includes non-productive labor costs. Quantities are measured as Lot (LOT). X80000 X80100 X80200 X80300 X80400 X80500 X80600 X80700 X80800 X80900

X9

INCIDENTAL EXPENSES - PTO (LOT) INCIDENTAL EXPENSES - HOLIDAY (LOT)

NON-PRODUCTIVE LABOR (LOT) SAFETY ORIENTATION (LOT) SHOW-UP (WEATHER RELATED) (LOT) STAND-BY (LOT) EVACUATIONS (LOT) BUSING TIME (LOT) TRAVEL TIME (LOT) LABOR DISPUTES (LOT) WELDER TEST (LOT) WORK INTERRUPTIONS (LOT)

CAMP & OFFICE - This account includes labor, material and subcontracts costs for installing and maintaining temporary living quarters and catering facilities for direct and indirect personnel. Quantities are measured as Lot (LOT). X910

PIONEER CAMP & OFFICE - This account includes labor, material and subcontracts costs for installing and maintaining the Pioneer Camp living quarters and catering facilities for direct and indirect personnel on international assignment in remote areas. Quantities are measured as Lump Sum (LOT). X91000

PIONEER CAMP & OFFICE (LOT)

X921 -X927 MAIN CAMP – BUILDINGS & FURNISHINGS - This account includes labor, material and subcontracts costs for installing and maintaining the Main Camp temporary living quarters and catering facilities for direct and indirect personnel on international assignment in remote areas. Quantities are measured as Lump Sum (LOT). 487705285.docx

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X92x BUILDINGS & FURNISHINGS X92100 X92200 X92300 X92400 X92500 X92600 X92700 X93x

CAMP EQUIPMENT X93000 X93100 X93200 X93300 X93400

X94x

(LOT) (LOT)

DITCHES / DRAINAGE (LOT) LANDSCAPING (LOT) SEWAGE TREATMENT FACILITY INCINERATOR (LOT) GENERATORS / TRANSFORMERS FUEL STORAGE TANKS & PUMPS WATER TREATMENT FACILITIES WATER WELLS (LOT) ROADS (LOT) CAMP UTILITIES (LOT)

(LOT) (LOT) (LOT) (LOT)

SERVICES X95000 X95100 X95200 X95300 X95400 X95500 X95600 X95700

X96x

CAMP EQUIPMENT (LOT) COMMUNICATION SATELLITE LAUNDRY EQUIPMENT (LOT) FIRST AID & CLINIC EQUIPMENT HOUSING EQUIPMENT (LOT)

DITCHES / DRAINAGE X94000 X94100 X94200 X94300 X94400 X94500 X94600 X94700 X94800 X94900

X95x

MAIN CAMP - BUILDINGS & FURNISHING (LOT) RECREATIONAL FACILITY & EQUIPMENT (LOT) CAMP UNITS (LOT) CANTEENS & EQUIPMENT (LOT) COMMISSARY (LOT) BARBER SHOP (LOT) HOUSEHOLD FURNITURE (LOT)

SERVICES (LOT) ENVIRONMENTAL (LOT) CAMP RECEPTION SERVICE (LOT) FUEL / OIL / LUBRICANTS (LOT) HOUSEKEEPING / LAUNDRY SERVICE (LOT) CAMP MAINTENANCE MATERIALS (LOT) RECREATIONAL HALL SERVICE (LOT) GARBAGE COLLECTION (LOT)

CAMP MISCELLANEOUS X96000 CAMP MISCELLANEOUS (LOT) X96100 CAMP RADIOS / TELEPHONE / POSTAGE X96200 LAND LEASE (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) X97x

SECURITY SERVICE - CAMP X97000

X98x

(LOT)

CAMP CATERING X98000

XX

SECURITY SERVICE - CAMP

CAMP CATERING (LOT)

EXPENSE ERROR XX90

EXPENSE ERROR XX9000

EXPENSE ERROR (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

7

75

REWORK This account includes all labor, materials, subcontract, indirect, home office, and other project costs related to field rework. All Rework costs will be estimated to account 7500 as a one value allowance. Actual costs will be allocated to the appropriate accounts by project controls as the details of specific Rework scope is identified in the field. ENGINEERING CAUSE – This account includes costs for field rework as caused by engineering changes. 7500

ENGINEERING CAUSE - GENERAL – Cost for all Rework will be estimated to this account as a one number allowance. Quantities are measured as (LOT).

75A0

ENGINEERING CAUSE - ARCHITECTURAL - Quantities are measured as (LOT).

75B0

ENGINEERING CAUSE - SITE PREPARATION - Quantities are measured as (LOT).

75C0

ENGINEERING CAUSE - CONCRETE & PAVING - Quantities are measured as (LOT).

75D0

ENGINEERING CAUSE - DEMOLITION - Quantities are measured as (LOT).

75E0

ENGINEERING CAUSE - A/G ELECTRICAL - Quantities are measured as (LOT).

75F0

ENGINEERING CAUSE - UNDERGROUND ELECTRICAL Quantities are measured as (LOT).

75G0

ENGINEERING CAUSE – TELECOMMUNICATIONS - Quantities are measured as (LOT).

75I0

ENGINEERING CAUSE - INSTRUMENT & CONTROL - Quantities are measured as (LOT).

75J0

ENGINEERING CAUSE - PILING (LOT).

75K0

ENGINEERING CAUSE - SITE IMPROVEMENTS - Quantities are measured as (LOT).

75L0

ENGINEERING CAUSE - PIPELINES (LOT).

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- Quantities are measured as

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) 75M0 ENGINEERING CAUSE - MECHANICAL EQUIPMENT - Quantities are measured as (LOT). 75N0

ENGINEERING CAUSE - MODULES (LOT).

75O0

ENGINEERING CAUSE - MARINE WORKS measured as (LOT).

75P0

ENGINEERING CAUSE - A/G PIPING (LOT).

75Q0

ENGINEERING CAUSE - SPECIALIZED CONCRETE & COATINGS - Quantities are measured as (LOT).

75R0

ENGINEERING CAUSE - SURFACE PREPARATION & PAINTING - Quantities are measured as (LOT).

75S0

ENGINEERING CAUSE - STRUCTURAL STEEL - Quantities are measured as (LOT).

75T0

ENGINEERING CAUSE - COMMISSIONING - Quantities are measured as (LOT).

75U0

ENGINEERING CAUSE - UNDERGROUND PIPING - Quantities are measured as (LOT).

75V0

ENGINEERING CAUSE – INSULATION - Quantities are measured as (LOT).

75W0

ENGINEERING CAUSE - SCAFFOLDING (SUBCONTRACTED) Quantities are measured as (LOT).

76

- Quantities are measured as - Quantities are

- Quantities are measured as

-

BACKCHARGES/SUPPLIER ERROR –– This account includes costs for field rework as caused by supplier back charges and/or errors. 7600

BACKCHARGES/SUPPLIER ERROR - GENERAL –. Quantities are measured as (LOT).

76A0

BACKCHARGES/SUPPLIER ERROR - ARCHITECTURAL Quantities are measured as (LOT).

76B0

BACKCHARGES/SUPPLIER ERROR - SITE PREPARATION Quantities are measured as (LOT).

76C0

BACKCHARGES/SUPPLIER ERROR - CONCRETE & PAVING Quantities are measured as (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) 76D0 BACKCHARGES/SUPPLIER ERROR - DEMOLITION - Quantities are measured as (LOT). 76E0

BACKCHARGES/SUPPLIER ERROR - A/G ELECTRICAL Quantities are measured as (LOT).

76F0

BACKCHARGES/SUPPLIER ERROR - UNDERGROUND ELECTRICAL - Quantities are measured as (LOT).

76G0

BACKCHARGES/SUPPLIER ERROR – TELECOMMUNICATIONS Quantities are measured as (LOT).

76I0

BACKCHARGES/SUPPLIER ERROR - INSTRUMENT & CONTROL Quantities are measured as (LOT).

76J0

BACKCHARGES/SUPPLIER ERROR - PILING measured as (LOT).

76K0

BACKCHARGES/SUPPLIER ERROR - SITE IMPROVEMENTS Quantities are measured as (LOT).

76L0

BACKCHARGES/SUPPLIER ERROR - PIPELINES measured as (LOT).

76M0

BACKCHARGES/SUPPLIER ERROR - MECHANICAL EQUIPMENT - Quantities are measured as (LOT).

76N0

BACKCHARGES/SUPPLIER ERROR - MODULES measured as (LOT).

76O0

BACKCHARGES/SUPPLIER ERROR - MARINE WORKS Quantities are measured as (LOT).

76P0

BACKCHARGES/SUPPLIER ERROR - A/G PIPING - Quantities are measured as (LOT).

76Q0

BACKCHARGES/SUPPLIER ERROR - SPECIALIZED CONCRETE & COATINGS - Quantities are measured as (LOT).

76R0

BACKCHARGES/SUPPLIER ERROR - SURFACE PREPARATION & PAINTING - Quantities are measured as (LOT).

76S0

BACKCHARGES/SUPPLIER ERROR - STRUCTURAL STEEL Quantities are measured as (LOT).

76T0

BACKCHARGES/SUPPLIER ERROR - COMMISSIONING Quantities are measured as (LOT).

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- Quantities are

- Quantities are -

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) 76U0 BACKCHARGES/SUPPLIER ERROR - UNDERGROUND PIPING Quantities are measured as (LOT). 76V0

BACKCHARGES/SUPPLIER ERROR – INSULATION - Quantities are measured as (LOT).

76W0

BACKCHARGES/SUPPLIER ERROR - SCAFFOLDING (SUBCONTRACTED) - Quantities are measured as (LOT).

77

CLIENT REQUESTS –– This account includes costs for field rework as caused by client change requests. 7700

CLIENT REQUESTS - GENERAL – Cost for Rework will be estimated to this account as a one number allowance. Quantities are measured as (LOT).

77A0

CLIENT REQUESTS - ARCHITECTURAL measured as (LOT).

77B0

CLIENT REQUESTS - SITE PREPARATION - Quantities are measured as (LOT).

77C0

CLIENT REQUESTS - CONCRETE & PAVING - Quantities are measured as (LOT).

77D0

CLIENT REQUESTS - DEMOLITION - Quantities are measured as (LOT).

77E0

CLIENT REQUESTS - A/G ELECTRICAL measured as (LOT).

77F0

CLIENT REQUESTS - UNDERGROUND ELECTRICAL Quantities are measured as (LOT).

77G0

CLIENT REQUESTS – TELECOMMUNICATIONS - Quantities are measured as (LOT).

77I0

CLIENT REQUESTS - INSTRUMENT & CONTROL - Quantities are measured as (LOT).

77J0

CLIENT REQUESTS - PILING

77K0

CLIENT REQUESTS - SITE IMPROVEMENTS - Quantities are measured as (LOT).

77L0

CLIENT REQUESTS - PIPELINES (LOT).

- Quantities are

- Quantities are -

- Quantities are measured as (LOT).

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) 77M0 CLIENT REQUESTS - MECHANICAL EQUIPMENT - Quantities are measured as (LOT). 77N0

CLIENT REQUESTS - MODULES (LOT).

- Quantities are measured as

77O0

CLIENT REQUESTS - MARINE WORKS measured as (LOT).

77P0

CLIENT REQUESTS - A/G PIPING (LOT).

77Q0

CLIENT REQUESTS - SPECIALIZED CONCRETE & COATINGS Quantities are measured as (LOT).

77R0

CLIENT REQUESTS - SURFACE PREPARATION & PAINTING Quantities are measured as (LOT).

77S0

CLIENT REQUESTS - STRUCTURAL STEEL - Quantities are measured as (LOT).

77T0

CLIENT REQUESTS - COMMISSIONING measured as (LOT).

77U0

CLIENT REQUESTS - UNDERGROUND PIPING - Quantities are measured as (LOT).

77V0

CLIENT REQUESTS – INSULATION - Quantities are measured as (LOT).

77W0

CLIENT REQUESTS - SCAFFOLDING (SUBCONTRACTED) Quantities are measured as (LOT).

- Quantities are

- Quantities are measured as

-

- Quantities are

-

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

8

OTHER PROJECT COSTS This is the Code of Accounts for all general project costs that are not directly attributable to other direct and/or indirect labor costs.

85

PROJECT WARRANTIES - This is the Code of Account for all project warranty costs. 8500 WARRANTIES – This account includes costs for project warranties. Quantities are measured as Lump Sum (LOT). 850000

88

WARRANTIES (LOT)

OTHER PROJECT COSTS - This is the Code of Accounts for other general project costs that are not directly attributable to other direct and/or indirect labor costs. 8800 FEES/LICENSING COSTS – This account includes costs for general agency and licensing fees. Quantities are measured as Lump Sum (LOT). 880000 880001 880002

FEES/LICENSING (LOT) AGENCY FEES (LOT) LICENSING FEES (LOT)

8810 BANK GUARANTEES/BOND COSTS – This account includes costs for obtaining bank guarantees and performance bonds. Quantities are measured as Lump Sum (LOT). 881000 881001 881002

BANK GUARANTEES/BONDS (LOT) BANK GUARANTEES (LOT) PERFORMANCE BONDS (LOT)

8820 RISK INSURANCE COSTS – This account includes costs for securing all risk insurance. Quantities are measured as Lump Sum (LOT). 882003

ALL RISK INSURANCE (LOT)

8830 CURRENCY LOSS/GAIN COSTS – This account includes costs for general costs to cover the cost of money and other currency acquisition costs. Quantities are measured as Lump Sum (LOT). 883001 883002

CURRENCY LOSS/GAIN (LOT) COST OF MONEY (LOT)

8840 PROJECT COMPLETION COSTS – This account includes costs for general costs for project completion. Quantities are measured as Lump Sum (LOT). 884001

PROJECT COMPLETION (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric) 8850 ROYATLY EXPENSE/REVENUE COSTS – This account includes costs for general expenses or revenue related to royalty costs. Quantities are measured as Lump Sum (LOT). 885001 885002 885003 8860

ESCALATION COSTS – This account includes costs for direct, indirect, and other escalation costs. Quantities are measured as Lump Sum (LOT). 886000 886001 886002 886003 886004 886005

8870

ROYALTY EXPENSE/REVENUE COSTS (LOT) ROYALTY EXPENSE COSTS (LOT) ROYALTY REVENUE (LOT)

ESCALATION (LOT) Home Office Escalation Material Escalation Construction Escalation Subcontract Escalation Labor Escalation

CLIENT/SPECIFIC PROJECT COSTS – This account includes costs for client directed costs and other project costs specific to the estimate. Quantities are measured as Lump Sum (LOT). 887000 887001 887002 887003 887004 887005 887006 887007 887008 887009

CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT) CLIENT/PROJECT SPECIFIC COSTS (LOT)

8880 ACCOUNTING ACCRUALS – This account includes costs for accounting accrual costs related to the project estimate. Quantities are measured as Lump Sum (LOT). 888000 8890

ACCOUNTING ACCRUALS (LOT)

MISCELLANEOUS PROJECT COSTS – This account includes costs for miscellaneous other project costs that are subject to further definition. Quantities are measured as Lump Sum (LOT). 889000 889001

O.M.E. FOR PENDING CHANGES IN PROGRESS (LOT) INTERCOMPANY ELIMINATION DIFFERENTIAL (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

9

PROJECT BELOW LINE COSTS

99 9900

This is the Code of Accounts for all general project costs related to Contingency and Fee. Quantities are measure as Lump Sum (LOT). PROJECT BELOW LINE COSTS - This is the Code of Accounts for all general project costs related to Contingency and Fee. OPERATIONS CONTINGENCY – This account includes costs for contingency costs on the project. Quantities are measured as Lump Sum (LOT). 990000 OPERATIONS CONTINGENCY (LOT) 990001 HOME OFFICE CONTINGENCY (LOT) 990002 CONSTRUCTION CONTINGENCY (LOT) 990003 OTHER CONTINGENCY (LOT)

9910

FIXED CONTINGENCY – This account includes costs for contingency costs on the project. Quantities are measured as Lump Sum (LOT). 991000 FIXED CONTINGENCY (LOT)

9920

FUNDED LIABILITES – This account includes costs for costs on the project related to funded liabilities. Quantities are measured as Lump Sum (LOT). 992000 FUNDED LIABILITIES (LOT)

9930

CONTRACTUAL FEE – This account includes costs for all contingency on the project. Quantities are measured as Lump Sum (LOT). 993000 CONTRACTURAL FEE (LOT) 993001 CONTRACTURAL FEE (LOT) 993002 CONTRACTURAL FEE (LOT) 993003 CONTRACTURAL FEE (LOT) 993004 PERFORMANCE BONUS (LOT)

9940

COMMUNITY RELATIONS COSTS – This account includes costs for supporting local community relations that are not subject to fee or contingency on the project. Quantities are measured as Lump Sum (LOT). 994000 COMMUNITY RELATIONS (LOT)

9950

NON-BILLABLE / NON-REIMBURSABLE –(LOT). 995000 995001

NON-BILLABLE (LOT) NON-REIMBURSABLE (LOT)

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KBR Standard Code of Account Number LEVEL 1 Discipline Code UOM (Imperial/Metric) LEVEL 3 Project Controls Code UOM (Imperial/Metric) LEVEL 4 Estimating Code UOM (Imperial/Metric)

Appendix – Revision Detail Explanation Revision Description A Deleted C account “Stack Only” only codes. Revised xx92 description to “Construction Rework”. Revised P account to 4 material groups and 4 size breakdowns. Delete P5xx codes. Added PW71, PW83, and PW86 for shop attachments and NDE operations. Add account 8500 Project Warranties. Add P account alternate UOMs. Revised other references. B Corrected descriptions and UOMs

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