CHAPTER 9

COMMERCIAL/INDUSTRIAL STRUCTURES Commercial and Industrial structures contain a wide variation in interior framing and electrical cost. This edition of the Alabama Appraisal Manual uses multiple base rate tables to account for these variations. Each table contains cost for interior framing, electrical and built-ins typical to a specific occupancy. Construction units are applied in the same manner as residential and refer to the materials used to finish the exterior walls, interior walls, floors and ceiling. Factories, service occupancies and warehouses will contain large variations in the ratio of finished office areas to the total building area. Base rate tables for these three occupancies do not include the cost for office partitions. Office finish for these buildings is added based on the actual area of finished office instead of interior finish construction units. A table of office finish values is provided. This system combined with the unit system enables commercial and industrial structures to be calculated in much the same manner as residential. The same units apply, the same classification systems apply, and similar decimals apply. The important difference is in the application of what are called adjustments, which take care of such items as framing in heavier or taller buildings, excessive heights, adjustments for store front and interiors, apartment units, and partitions. The application of a system in the appraisal of a structure requires work to be performed in three areas: Fieldwork Classification Calculation Fieldwork: Fieldwork may be broken down into three components: Measurements, diagram, and construction data: Measurements: Equipment required: a 100-foot tape, clip board, and pencils. Measure each side of structure accurately, make diagram and place dimensions (rounded to nearest foot) inside each line they represent. All structural variations (canopies, loading docks, etc.) must be shown on the diagram, and dimensions shown in a way that will enable the area of each variation to be computed separately. In addition, heights must be measured and recorded. Diagram: Make a diagram to scale using the grid provided on the property record card. Label each appendage with an approved symbol (listed in Table 11). Lettering and numbers are to be neatly made. Story heights are indicated by use of the symbol +1, +2, etc. Heights are recorded by placing the number of feet represented by the difference in elevation between the ground level finished floor and eve height directly below the symbol for number of stories. On the perimeter sketch, solid lines designate the perimeter walls, a change in wall heights, or separation of one structure into two buildings. Broken lines designate partitions. See the examples that follow.

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Building Information: Record the following information in the space provided on the property record card. Improvement type code, occupancy code (if different from improvement type code), occupancy override and date of extensive remodeling if applicable. Improvement Type Code: This code is the building type and is entered in the improvement type code space provided on the property record card. The code number in this space will select the rate table used to calculate values.

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Occupancy Code: If the building is used for a purpose different than the improvement type, a separate occupancy code should be added in the occupancy code space. Occupancy Override: If the appraiser chooses to override the improvement code value, a check in the occupancy override box will override the improvement code value and use the occupancy code value. BUILDING INFORMATION IMP. CODE O.C. CODE OVERRIDE [ ] YEAR BUILT YEAR REMODELED EFF. YEAR BUILT Age: Year Built: Date that the building was constructed. Remodeled: Date of extensive remodeling. Effective Year Built: Adjusted date of construction due to depreciation cures. A date in this space overrides the year built for calculating physical depreciation. Construction features are listed by checking the appropriate column under each subheading. Record the following information in the space provided: Total number of rooms in structure (excluding bathrooms), number of bedrooms and type of foundation. ROOMS/UNITS TOTAL ROOMS No. EFF. APTS. No______ BR No______ BR No______ BR

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Foundation is defined as the sub-structure of a building. Record type of foundation and material utilized. Example: Slab. FOUNDATION PIERS SLAB WOOD SUBFLOOR S02 S01 S09

Commercial and industrial structures, by their nature often employ a wider range of materials and design than do residential structures. Construction units to cover additional materials and combinations of materials have been incorporated in the system. Exterior Walls: Materials involved in the walls or external vertical perimeter of a structure. EXTERIOR WALLS Not Applicable W00 Aluminum Siding W26 Brick on Wood W12 Cedar, Rough W20 Cedar, Beveled W30 C.B., 8" Plain W07 Conc., Precast (Plain) W24 Concrete, Tilt-Up W21 Dryvit W60 Hardboard lap W22 Masonite 4' x 8' W23 Metal, Corrugated W03 Stone, Artificial W33 Vinyl Siding W27 Wood Frame, St W05 Wood & Sheathing W11

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If exterior wall material is other than one of the types listed, write in the name of the material in the space provided. EXTERIOR WALLS
Not Applicable Aluminum Siding Brick on Wood Cedar, Rough Cedar, Beveled C.B., 8" Plain Conc., Precast (Plain) Concrete, Tilt-Up Dryvit Hardboard lap Masonite 4' x 8' Metal, Corrugated Stone, Artificial Vinyl Siding Wood Frame, St Wood & Sheathing W00 W26 W12 W20 W30 W07 W24 W21 W60 W22 W23 W03 W33 W27 W05 W11

If more than one type of material is in evidence under a sub-heading, indicate portion of each. Do not break down material in less than quarters. EXTERIOR WALLS
Not Applicable Aluminum Siding Brick on Wood Cedar, Rough Cedar, Beveled C.B., 8" Plain Conc., Precast (Plain) Concrete, Tilt-Up Dryvit Hardboard lap Masonite 4' x 8' Metal, Corrugated Stone, Artificial Vinyl Siding Wood Frame, St Wood & Sheathing W00 W26 W12 W20 W30 W07 W24 W21 W60 W22 W23 W03 W33 W27 W05 W11

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Roof Type refers to the shape of the roof line and its framing. Common types are listed on the property record card. ROOF TYPE A Frame Bar Joist, Metal Deck Bar Joist, Wood Deck Conc., Pre-Stressed Flat-Shed Gambrel Hip-Gable Mansard Steel, Fr. Rigid Ins. Steel Trusses Wood Truss, WD T14 T15 T03 T08 T01 T05 T02 T06 T12 T11 T09

Roof Material refers to the finish or wearing surface of a roof. Most prevalent types are listed on the property record card. ROOF MATERIAL Asphalt Shingle M04 Asphalt Shingle HV M22 Built-Up Tar & Gravel M03 Copper M18 Enamel Metal Shingle M11 Metal Corrugated M01 Metal Stand, Seam M20 Roll Composition M02 Rubber Membrane M17 Slate M09 Tile, Cement M06 Tile, Clay M07 Wood Shingles M13

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Floors include both the sub-floor (if any) and the finished floor or wearing surface. FLOORS Not Applicable Carpet & Underlay Conc., Asphalt Tile Conc., Precast/Formed Conc., Raised Conc. On Grade Hardwood Hardwood, Select Marble Parquet Pine, Double Plywood Rubber Tile Slate Terrazzo Tile, Ceramic Tile, Cork Tile, Quarry Vinyl F21 F14 F04 F09 F05 F03 F08 F30 F13 F10 F07 F01 F28 F18 F06 F12 F26 F11 F16

Interior Finish refers to material used to finish the interior of exterior walls, as well as partition walls and ceiling. INTERIOR FINISH I01 Unfinished Acoustical Ceiling I13 Acoustical Ceil., Susp. I14 Ceramic Tile I15 Drywall (Sheetrock) I07 Insulation I19 Painted I02 Plywood I11 Wood Panels I08

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Combinations of materials are often found in commercial structures. In such cases, estimate proportion of each material and list. INTERIOR FINISH Unfinished I01 Acoustical Ceiling I13 Acoustical Ceil., Susp. I14 Ceramic Tile I15 Drywall (Sheetrock) I07 Insulation I19 Painted I02 Plywood I11 Wood Panels I08

Base rate tables for Factory, Light Manufacturing 200; Factory, Heavy Manufacturing 300; service (Low Partitions) 600 and Warehouse 637 do not contain cost for finished offices. When using these rate tables add office finish cost from the information below. Do not add units for office finish. Apply square foot cost to finished floor area. Cost 1. Office, Low cost--open, finished floor, vinyl or asphalt tile, drywall, minimum counters 2. Office, Average--average office finish, vinyl tile or carpet floors, acoustical ceiling, average office lighting 3. Office, Good--good vinyl and carpet floors, drywall, wood panel partitions, suspended acoustical ceiling, good lighting 4. Storage Mezzanine--open, unfinished wood floor over office or storage areas, unfinished stair 5. Retail/Display--open, vinyl, or asphalt tile floor, some drywall/pegboard, minimal paneling and counters 6. Retail, Average--average retail finish, vinyl tile or carpet floors, acoustical ceiling. $28.90 Sq Ft $38.90 Sq Ft $55.50 Sq Ft $2.70 Sq Ft $31.00 Sq Ft $31.40 Sq Ft

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Plumbing refers to the quality of plumbing in a structure. Here commercial and industrial procedure differs from residential. In apartments, duplexes, hotels and condominiums, one three fixture bath per unit is included in the base rate. Additional bathrooms are added from the residential plumbing table. In all other commercial structures except for warehouses, factories and service buildings, plumbing units apply and all plumbing fixtures are priced from the commercial plumbing table. None Poor Average PLUMBING P01 P02 P03

Adjustments: This portion of the property record card is devoted to various adjustments often necessary to recognize variations in construction. ADJUSTMENTS No. Electric A00 Fr. Open Steel Fr. Rein. Conc. Fr. Fireproof St. Height Apt. Equiv. Stalls

Framing: Might be timber, open steel, fireproof steel (structural steel encased in concrete), or reinforced concrete. Normally, although there are exceptions to this, buildings up to three stories will not have what is considered to be framing. Anything above this height probably will have framing. To say that a building has framing in this sense of the word means that the exterior walls could be removed and the structure would remain standing. Example: Should the exterior walls of a steel frame office building be removed, the structure would remain standing. The heavy steel bents support the building; the walls are not load bearing. Table 12 gives units that are to be applied to framing. Pre-engineered buildings do not carry framing units unless additional cost has been incurred for heavy framing. Height: Excessive heights of stories in structures have a bearing on cost. For this reason, a series of standard story heights has been determined, and excessive variation from them necessitates adjustments in wall units. For example, if a warehouse, instead of having a normal height of 12 feet, has 16-foot walls and if the normal wall units are 33, then the height adjustment of this building is 16 12 or 1.33. Then 1.33 x 33 = 44 units or 11 extra wall units would be needed to compensate for

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excessive wall height; 33 units would be entered under Exterior Walls, and 11 units would be entered under Height in the Adjustment column. If a wall varies less than 2 feet from the normal, no adjustment is necessary. For exact wall heights, measurement must be made. For practical purposes, good sound estimates should be made; these based upon number of courses of block, brick, stone, boards, etc., after ascertaining measurements of same. Table 13 contains normal height information and Table 14 has upper floor decimals. Front and Interior: In many instances, store buildings may be found to have very elaborate and/or excessive amounts of plate glass. Also, interiors of structures may be elaborate. This may be due to original design or remodeling. In either case, additional cost exists. Rather than make a cost analysis for such work and material, a table (Table 15) has been developed to add units to recognize the addition cost. A normal store front is considered to be plate glass set in aluminum, approximately six feet in height and extending across the front of the structure except for doors. Higher or longer, or both, would be considered excessive. An elaborate interior is considered to be one with excessive millwork, counters of a permanent type, and excellent interior work in general. Apartment Equivalent: Apartment buildings with 4 or more units should be priced from Rate Table 113. This chart is based on a four unit building. When more than 4 apartment units exists within a structure, additional partitions, kitchens, etc. must be accounted for. A table of Apartment Equivalent units has been developed to recognize this additional cost, see Table 16. For example, six apartments in a single building would add 5 units. At the same time, plumbing in excess of one 3-fixture bath each would be added as an Extra Feature. Example: An eight unit two-story apartment house with two three-fixture baths in each unit would use 10 apartment equivalent units. Under plumbing extra features, eight three-fixture baths should be listed. Stalls: When a retail improvement has more than one stall or store area, it becomes necessary to add units for the partition work between. The Stall Widths table is so arranged as to handle this addition by consideration of store widths. See Table 17, Average Stall Width. Example: A store 75 feet wide is broken up into five store stalls: In this example, the lower floor of the building is broken into equal 15-foot widths; and, by use of the table, 10 units would be added for partitions. Another example would be in a store with unequal stall widths, all that is needed is the average stall width, or 75 feet divided by 4 stalls, or 19 feet. By use of Table 17, 7 units would be added for partitions.

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Plumbing - Extra Features: refers to actual fixtures observed in the structure. Record the number of fixtures. See Table 19 (Commercial/Industrial Plumbing). PLUMBING 5 Fix Bath 4 Fix Bath 3 Fix Bath 2 Fix Bath

Heating and Air Conditioning: refers to the method by which a structure is heated and/or cooled. Space heat is listed as None. Window cooling units are considered personal property and should not be listed. For other systems list description of the system. Example: Forced hot air (FHA). In commercial-industrial type structures the entire building is not always heated and/or cooled. Should this be the case, the square foot area being served must be noted and the charge made for only that part being heated or cooled. See Table 20 (Heating and Air Conditioning Square Foot Cost). HEATING AND AIR CONDITIONING None 00 Gravity Heat 01 FHA 02 Hot Water 03 AC Only 04 Thru-Wall H.P. 05 FHA/AC 06 Package Unit 07 Eng. W/C Air 08 Eng. H/C Water 09 Susp. Heat 10 Fireplace PF FP Units

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Commercial/Industrial buildings often contain many cost items in addition to plumbing, heating and air conditioning that are appropriately listed as building extra features. Some of these items are elevators, escalators and sprinklers, etc. COMMERCIAL/INDUSTRIAL OTHER FEATURES Quantity Description Unit Cost Amount

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BASE AREAS, ADJUSTED AREAS, DECIMALS The calculation of base areas, adjusted areas, and the decimals for commercial-industrial work is essentially the same as for residential work. In order to assist in proper thinking as to what parts of structures are base areas and what are to be called decimal areas the following chart has been set up: BASE AND DECIMAL AREAS Building Base Area Store, One Story, with Canopy Store Theater with Marquee Theater Apartment with Porches Living Area Warehouse with Loading Dock Warehouse Factory with Attached Open Factory Two-Story Structure Ground Floor

Decimal Area Canopy Marquee Porches Dock Shed Upper Floors

The description, symbols and decimals for commercial/industrial buildings are listed in Table 11. Classification: In general, commercial-industrial structures are classified in the same manner as residences in that quality of material and workmanship is recognized by class. As in residential classing, plus and minus adjustments may be made in classification of commercial-industrial structures. The purpose again is to recognize costs due to features which cannot readily be expressed in construction units. As in residential work, select the base rate that corresponds to the building classification. Calculation: Calculations of commercial-industrial replacement costs utilize the same key factors as residential calculation. The most significant difference lies in the number of adjustments that will normally be required. The factors are: Improvement Type Code Class of Construction Base Area Base Rate Adjusted Rate Extra Features Condition

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Improvement Type Code: The appraiser must determine the improvement type of a structure so that the correct base rate table is used in the cost calculation. Class of Construction: The quality of the building construction is considered as it is in residential to determine the class of construction. Base Area: The base area of a structure is that area upon which the cost per square foot is based. It is the ground floor of the main body of the structure leaving off canopies, docks, upper floors, or other lesser costing areas. Example: One-story warehouse with decimal areas. Class D

Base Area 30 x 70 Base Rate using 2,000 S.F.

= 2,100 S.F. = $43.09

Example: Two-story office with decimal areas. Class D

Base Area 30 x 60 Base Rate using 1,800 S.F.

= 1,800 S.F. =$40.67

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Adjusted Area: As in residential calculation, decimal areas in commercial structures must also be included in computing total replacement cost. As in residential work, lesser costing structural features are adjusted in proportion to their relationship with the main body of the structure by use of decimals, or percentages (see Table 11). The result is an adjusted area to which the unit cost of the main structure may be applied. Example: One-story warehouse with decimal areas.

Base Area 30 x 70 Loading Dock 8 x 30 x 0.2 Canopy & Dock 8 x 53 x 0.3 Total Decimal Area Adjusted Area

= = 48 = 127

2,100 S.F. 175 2,275 S.F.

Example: Two-story store-office with decimal areas.

Base Area 30 x 60 Upper Floor 30 x 60 x 1.0 Canopy 10 x 30 x 0.2 Dock 8 x 20 x 0.2 Total Decimal Area Adjusted Area

= = 1,800 = 60 = 32

1,800 S.F.

1,892 3,692 S.F.

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Base Rate: Square-foot rates are influenced by the size and quality of a structure. It is accepted fact that a large building will cost less per square foot than a smaller one with the same specifications. As the result of in-depth research, tables of rates have been developed which reflect the influence area has on square-foot costs. The deciding factor in choosing a table is the use of the structure. The base rate is taken from the appropriate table using the base area of the structure. Adjusted Rate: In view of the fact that the rate tables are based on the influence that class and area has on average structures, adjustments must be made for those above or below average. These adjustments are made by use of construction units. Construction units have been carefully assigned to each component part of a building. These units reflect cost of construction of the various component parts, in that they represent a degree of weight expressed by a number of points. It is this figure, when converted to a factor by pointing off two decimal places, that it is used to adjust the base rate to a true base rate for that particular building. The resultant figure is then called the adjusted rate. Example: Assume 106 total units and a base rate of $33.66 1.06 x 33.66 = $35.68, Adjusted Rate Total Adjusted Area: The sum of the Base Area and all of the decimal areas for that building. Sub Total: The construction cost of the building before any extra features are added and before the cost is indexed to reflect local building costs. Example: Assume an adjusted rate of $35.68 and a total adjusted are of 3,692 sq. ft. $35.68 x 3,692 = $131,731, Subtotal Extra Features: Those features in a structure which are not readily adaptable to construction units, but, which represent significant additional cost. In addition to those found in residential structures, many additional extra features are found to be applicable to commercial industrial buildings. As in calculation of residential structures, commercial-industrial extra features enter into replacement cost as dollar amounts. Figures contained in all tables and the cost section are 100 index amounts and will be adjusted for local costs in the calculation by the location index. Base Cost: The cost of the building with added extra features but before the cost is indexed to reflect local building cost. Example: Assume Extra Feature total of $1,760 and a Subtotal of $131,731 $1,760 + $131,731 = $133,491, Base Cost Location Index: Since the cost of construction is not uniform throughout the state, the replacement cost figure must be adjusted to reflect the local building costs. A location factor, or index, based on a survey of local material and labor costs, and by investigation of many new buildings of known cost, must be developed for each area in which appraisals are to be made. See Chapter 6 of this appraisal manual for a detailed discussion on how to conduct an index cost study.

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Replacement Cost: The cost calculated to construct a building and cost adjusted to the local construction market. The Base cost is multiplied by the location index to determine the replacement cost of the structure. Example: Assume a Location Index of 1.04 and a base cost of $133,491. 1.04 x $133,491 = $138,831 Replacement Cost Condition: The percent good remaining after subtracting depreciation from all causes. `A default condition is usually applied by CAMA systems; however, observed condition is the preferred method. Example: A building with 2% depreciation would be at 98% condition. Value: The value of the building after all construction cost factors have been applied. Example: Replacement cost $138,831 at 98% condition. $138,831 x .98 = $136,054 rounded to $136,100 Value Market Adjustment: A percentage adjustment to the construction cost value determined from sales analysis of the local real estate market. Example: An analysis of the market indicates a shortage of office space and reveals that this indicated shortage increases the value of office building 10% above other properties. Final Value: The market value of the building after all construction cost and sales analysis factors have been calculated. Note: Final Value is rounded to the nearest one hundred dollars ($100). Example: Assume a small office building has a value of $138,100 and the market Adjustment for office buildings in this area is 10%. $136,100 + 10% = $149,710 rounded to $149,700 Final Value The mechanics of computing replacement costs of commercial-industrial buildings is the same as that of residential buildings, in that the same formula is utilized. However, it is generally more complex due to many adjustments normally being required. The formula is: Construction Units X Base Rate = Adjusted Rate X Total Adjusted Area = Subtotal + Extra Features = Base Cost X Location Index = Replacement Cost X Condition = Value Assume a Class D one-story store, brick on masonry wall; one wall (80 feet) is party wall, has central heat and air conditioning, one 10 x 10 overhead door, wall height 16 feet, plate glass across front 8 feet high, two 2-fixture restrooms. Base area 4,000 square feet, base rate $40.24, adjusted area 4,160 square feet, 115 construction units; the condition is estimated at 85%, and location factor is 1.05. From the above specifications it is seen that the following adjustments must be made: Exterior wall units must be reduced to compensate for the party wall; height units must be added for the additional wall height; and front units must be added for excessive glass. Dollar amounts must be added for two 2-fixture restrooms, for forced hot air and air conditioning, and for one 10 x 10 overhead door. Methods used in making these adjustments follow:

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1.

Adjust for party wall. The perimeter of this building is 260 feet. One 80-foot wall is a party wall, for which the building will be charged for one-half, or 40 feet, leaving only 220 feet of wall for which units are to be applied. For the entire perimeter (260 feet), brick on masonry units would be 38. In this case we have 220 feet after considering the party wall, or 85% x 38 units =32 units to be entered under Exterior Walls. Adjust for excessive height. Wall height is 16 feet instead of 12 feet. 16 12 = 1.33, 1.33 x 32 units = 42 units, or 10 extra walls units needed to compensate for excessive wall height. Write 10 units in height column under Adjustments. Note: When necessary to adjust wall units for both party wall(s) and height, the party wall adjustment should be made first.

2.

3. 4. 5.

Add dollar amount for 2, 2-fixture restrooms. $2,560 (from Plumbing Table). Add dollar amount for central heating and cooling. $4.90 (from Heating and A.C. Tables) x 4,000 S.F. (Area served by system) = $19,600. Add dollar amount for 10 x 10 overhead door. $10.50 (from Cost Section) x 100 S.F. (10 x 10) = $1,050.

The sum of plumbing, heating and air conditioning, and overhead door = $23,210. Enter this figure under Extra Features. Using the formula described above, calculation of depreciated replacement cost follows: Base Area Code Class Construction Units x Base Rate = Adjusted Rate x Adjusted Area = Sub- Total + Extra Features = Base Cost x Location Factor = Replacement Cost x Condition = Value Rounded to..... 4,000 S.F. 500 D 115 Units 40.24 46.28 4,160 S.F. 192,525 23,210 215,735 1.05 226,522 85 % 192,544 192,500

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PRE-ENGINEERED METAL BUILDINGS Pre-engineered metal buildings are available in standard frame sizes and are available from manufactures as commodity products. The building is usually sold as a package and assembled as an shell with interior framing and finish according to the building use. 1. Procedure for the valuation of pre-engineered metal buildings: a. Base rate: Use the base rate table that corresponds to the building use. b. Construction units: List in accordance with the Appraisal Manual. c. Adjustment: 1. Height adjustment as required 2. No framing units

Base Rate Tables for Factory, Light Manufacturing 200; Factory, Heavy Manufacturing 300; Service (Low Partitions) 600 and Warehouse 637 do not contain cost for finished offices. When using these rate tables add office finish cost from the table below. Do not add units for office finish. Apply Square foot cost to finished floor area. Cost 1. Office, Low cost--open, finished floor, vinyl or asphalt tile, drywall, minimum counters 2. Office, Average--average office finish, vinyl tile or carpet floors, acoustical ceiling, average office lighting 3. Office, Good--good vinyl and carpet floors, drywall, wood panel partitions, suspended acoustical ceiling, good lighting 4. Storage Mezzanine--open, unfinished wood floor over office or storage areas, unfinished stair 5. Retail/Display--open, vinyl, or asphalt tile floor, some drywall/pegboard, minimal paneling and counters 6. Retail, Average--average retail finish, vinyl tile or carpet floors, acoustical ceiling. $28.90 Sq Ft $38.90 Sq Ft $55.50 Sq Ft $2.70 Sq Ft $31.00 Sq Ft $31.40 Sq Ft

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Table 10 Commercial/Industrial Construction Units

C OD E S02 S 01 S09 F O UN D A T IO N P IER S S LAB WOOD SUB FLOOR E XT E R IOR WA LLS NOT AP P LICAB LE ALUM INUM SIDING ASB ESTOS, C OR R UGATED ASP HALT SHINGLES B R IC K ON WOOD B R IC K ON MASONRY B R IC K, 8" B R IC K, 12" B R IC K, 16" B R IC K, STUC C O B R IC KC R ETE C EDAR, TEXTUR E III, 4 X 8 C EDAR, R OUGH C EDAR, B EVELED C EDAR, R OUGH B & B C EDAR LAP S IDING C . B ., 8" P LAIN C . B ., 12" P LAIN C . B ., S P LIT F AC E C , B ., S TUC C O C . B ., S TUC C O S C OR ED B R . C ONC R ETE, P R EC AST(AGG) C ONC R ETE, P R EC AST(P LAIN) C ONC R ETE, P R EC AST(dblT) C ONC R ETE, R EINF OR C ED C ONC R ETE, TILT-UP C OP P ER SIDING F IB ER GLAS S P ANELS DR YVIT (EIFS) DR YVIT, R EINFORC ED (EIF S) GLASS, P LATE, ALUM TR IM GLASS, WINDOW WALL HARDB OAR D-LAP LOGS, SINGLE WALLS MASONITE, 4' X 8' METAL, BONDED P ANEL METAL, COR R UGATED METAL, SANDWIC H P ANEL METAL ON STEEL P LYWOOD P ANELS STONE, AR TIFIC AL STONE ON MASONR Y STONE ON WOOD FR AME STONE, R OUGH TER R A C OTTA TILE TER R A C OTTA TILE, S TUC C O TER R A C OTTA TILE, 12" VINYL SIDING WOOD F RAM E, NO SH. WOOD F RAM E, STUC C O WOOD S HAKES WOOD & SHEATHING UN IT 0 0 0 C OD E T14 T15 T03 T08 T01 T05 T02 T06 T07 T04 T13 T12 T11 T17 T09 R OO F T YP E A FR AME B AR J OIS T, METAL DEC K B AR J OIS T, WOOD DEC K C ONC R ETE, P R E-S TR ESSED FLAT-S HED GAM B REL HIP -GAB LE MANSAR D MONITOR SAWTOOTH STEEL FR . C ONC RETE STEEL FR . R IGID INS STEEL TR US SES TIM BERS , HEAVY WOOD DEC K WOOD TR US S, WOOD DEC K UN IT 10 14 8 10 7 9 8 9 9 8 26 23 15 13 13 C OD E F01 F 28 F22 F18 F24 F06 F12 F26 F11 F17 F16 P LYWOOD R UB B ER TILE SINGLE P INE ON C ONC RETE SLATE STEEL P LATES/GR ATES TER R AZZO TILE, C ER AMIC TILE, C OR K TILE, QUAR R Y TOR GINAL VINYL UN IT 3 13 15 21 8 17 17 14 17 14 10

W00 W26 W08 W58 W12 W13 W14 W15 W36 W48 W59 W28 W20 W30 W37 W51 W07 W32 W61 W09 W45 W34 W24 W35 W16 W21 W55 W50 W60 W43 W42 W41 W22 W29 W23 W62 W03 W40 W18 W57 W33 W17 W47 W19 W25 W10 W53 W27 W06 W05 W39 W11

0 33 32 30 38 38 38 41 43 40 35 33 33 38 43 43 31 33 34 33 36 38 31 40 43 29 45 16 35 38 67 50 32 37 30 30 16 50 60 33 38 44 44 70 31 33 38 33 30 32 35 33

M 05 M 04 M 22 M 16 M 03 M 18 M 11 M 15 M 14 M 01 M 20 M 02 M 17 M 09 M 19 M 06 M 07 M 13

R OO F M A T E R IA L ASB ES TOS S HINGLES ASP HALT SHINGLES ASP HALT SHINGLES HVY ALUMINUM SANDWIC H P ANEL B UILT-UP TAR & GR AVEL C OP P ER ENAMEL METAL S HINGLES F IB ER GLAS S P ANELS F IB ER GLAS S (C OMM ER C IAL) M ETAL, C OR R UGATED M ETAL, STAND. SEAM LT R OLL C OMP OSITION R UB B ER MEMB R ANE SLATE TER NE TILE, C EM ENT TILE, C LAY WOOD SHINGLES

5 4 5 11 5 12 8 6 8 5 7 2 5 10 12 7 10 8

I01 I13 I14 I10 I15 I07 I19 I16 I18 I09 I17 I02 I05 I06 I11 I04 I03 I08

IN T E R IOR F IN IS H NOT AP P LIC AB LE AC OUS TIC AL C EILING AC OUSTIC AL C EILING, SUSP . C ELOTEX C ER AMIC TILE DR YWALL(SHEETR OCK) INSULATION ONLY FOR MIC A METAL, C OR R UGATED METAL, ENAMEL METAL, C EILING TILES P AINTED P LASTER , NO F UR R ING P LASTER & F UR R ING P LYWOOD WALL B OAR D WOOD C EILING B OARDS WOOD P ANELS

0 30 34 18 50 30 5 30 24 50 24 5 24 30 24 18 15 35

P 01 P 02 P 03

P LUM B IN G NONE P OOR AVER AGE

0 3 8

F21 F25 F19 F14 F04 F09 F05 F03 F27 F29 F 08 F30 F13 F10 F07 F20 F15

F LO OR S NOT AP P LIC AB LE ASP HALT ON GR ADE B RIC K IN MOR TAR C AR P ET & UNDERLAY C ONC R ETE, ASP HALT TILE C ONC R ETE, P R EC AST/F ORM ED C ONC R ETE, R AISED C ONC R ETE ON GR ADE C ONC R ETE ON GR ADE W/DR AINS FLAGSTONE HAR DWOOD HAR DWOOD, S ELEC T MAR B LE P AR QUET P INE, DOUB LE P INE, DOUB LE & A. TILE P INE, SINGLE & A. TILE

0 3 17 12 10 12 8 6 10 19 16 19 36 18 10 11 6

A00 A01 A02 A03 A04 A05 A06 A07 A08 A099

A D J US T M E N T S NO ELEC TRIC FR AM ING, OP EN STEEL FR AM ING R EINF. C ONC R ETE FR AM ING, FIR EP R OOF STEEL HEIGHT AP AR TMENT EQUIVALENT STALLS FR ONT AND INTER IOR FR AM ING TIMB ER MIS CELLANEOUS

-5

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Table 11 Commercial/Industrial Symbols and Decimals Symbol

Open Porches Stoop, Floor, Roof, No Posts ................................................................... O.P. Floor, Roof, and Posts.............................................................................. O.P. Floor, Roof, Posts and Railing................................................................. O.P. Screened Porches Roof, Floor, Posts, Walls Screened to Floor.............................................S.P. Roof, Floor, Posts, Walls Screened to Rail...............................................S.P. Same with Tile Floor ................................................................................S.P. Closed Porches Roof, Floor, Walls, Unfinished Interior................................................... C.P. Roof, Floor, Walls, Low Cost Interior Finish .......................................... C.P. Roof, Floor, Walls, Normal Interior Finish ............................................. C.P. Utility Rooms At Rear of Carport ................................................................................... U. Attached to Residence.............................................................................. U. Finished Interior....................................................................................... U. Attached Garages Unfinished Interior, Floor, No Door ........................................................ G. Unfinished Interior, Floor, Door.............................................................. G. Finished Interior, Floor, No Door ............................................................ G. Finished Interior, Floor, Door.................................................................. G. Basements Dirt Floor, Primitive Walls ...................................................................... B. Concrete Floor, No Finish........................................................................ B. Garage Under Living Area, No Finish..................................................... G. Concrete Floor, Partially Finished Walls & Ceiling ................................ B. Concrete Floor, Full Finish, No Partitions............................................... B. Concrete Floor, Full Finish, Few Partitions............................................. B. Prepared For Living Quarters .................................................................. B. Upper Floors 1-1/2 Low................................................................................................+1-1/2L 1-3/4 Low................................................................................................+1-3/4L 1-1/2 High ...............................................................................................+1-1/2H 1-3/4 High ...............................................................................................+1-3/4H 2-Story ....................................................................................................+2 2-1/2 Story ..............................................................................................+2-1/2 3-Story ....................................................................................................+3 Canopy on Warehouse, No Pavement.................................................................. Can. Canopy on Warehouse, With Pavement .............................................................. Can. Canopy and Loading Dock on Warehouse ........................................................Can.+D Dock Only on Warehouse..................................................................................... D. Closed Shed on Store, etc. ................................................................................... Can. Marquee and Elaborate Canopies ........................................................................ Can. Low-Cost Store Canopies .................................................................................... Can.

Decimal
0.1 0.2 0.3 0.4 0.5 0.6 0.6 0.7 0.8 0.4 0.5 0.6 0.3 0.4 0.5 0.6 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.3 0.4 0.5 0.7 1.0 1.5 2.0 0.1 0.2 0.3 0.2 0.5 0.2 0.1

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Table 12 Framing Units Stories 1&2 3&4 5&6 7&8 9 & 10 11 & 12 13 & 14 15 & 16 17 & 18 19 & 20 21 & 22 23 & 24 25 & 26 27 & 28 29 & 30 Timber 10 11 12 13 14 15 Open Steel 18 19 19 20 21 22 22 23 24 24 25 26 26 27 28 Fireproof Steel 35 36 38 39 41 42 43 45 46 48 50 51 52 54 55 Reinforced Concrete 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

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Height: Excessive heights of stories in structures have a bearing on cost. For this reason, a series of standard story heights has been determined, and excessive variation from them necessitates adjustments in wall units. For example, if a warehouse, instead of having a normal height of 12 feet, has 16-foot walls and if the normal wall units are 33, then the height adjustment for this building is 16 12 or 1.33. Then 1.33 x 33 = 44 units or 11 extra wall units would be needed to compensate for excessive wall height; 33 units would be entered under Exterior Walls, and 11 units would be entered under Height in the Adjustment column. If a wall varies less than 2 feet from the normal, no adjustment is necessary. Following is a table showing normal heights. For exact wall heights, measurement must be made. For practical purposes, good sound estimates should be made; these based upon number of courses of block, brick, stone, boards, etc., after ascertaining measurements of same. Wall height is estimated from the top of the finished floor to the eave height of the building. Do not count wall height for foundation walls, decorative facia or store fronts over eave height. Table 13 Normal Heights Stories 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Normal Height Feet 12 22 32 42 52 62 72 82 92 102 112 122 132 142 152 Stories 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Normal Height Feet 162 172 182 192 202 212 222 232 242 252 262 272 282 292 302

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To calculate the total upper floor adjusted area for a multistory building using Table 14, multiply the base area by the decimal indicated for that story height. Table 14 Upper Floor Decimals Symbol +2 +3 +4 +5 +6 +7 +8 +9 +10 +11 +12 +13 +14 +15 +16 Decimal 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0 11.0 12.0 13.0 14.0 15.0 Symbol +17 +18 +19 +20 +21 +22 +23 +24 +25 +26 +27 +28 +29 +30 +31 Decimal 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0

Front and Interior: In many instances, store buildings may be found to have very elaborate and/or excessive amounts of plate glass. Also, interiors of structures may be elaborate. This may be due to original design or remodeling. In either case, additional cost exists. Rather than make a cost analysis for such work and material, a table has been developed to add units to recognize the additional cost. A normal store front is considered to be plate glass set in aluminum, approximately six feet in height and extending across the front of the structure except for doors. Higher or longer, or both, would be considered excessive. An elaborate interior is considered to be one with excessive millwork, counters of a permanent type, and excellent interior work in general.

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Stories 1 2 3 4

Table 15 Front and Interior Elaborate Elaborate Front Units Interior Units 7 7 7 3 3 3 1 1

Excessive Front Units 3 2 1 0

Table 16 Apartment Equivalent Number of Apartments Per Building 4 6 8 10 12 16

Units 0 5 10 15 21 34

Table 17 Stall Widths Average Stall Width 10 feet 15 feet 20 feet 25 feet 30 feet over 30 Rules: 1. 2.

Units 12 10 7 6 4 1

Use table as is for one-story stores. Average stall width=total store width divided by number of stalls. For buildings of more than one story having storage areas on the upper Floors, which are separated by partitions in the same manner as the Store below, use table as is. For buildings of more than one story with only one large room on each Upper floor, use table for units then divide these units by number of floors.

3.

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Table 18 Service Station Canopies Cost Type Wood Steel Frame Concrete tees Low Cost $9.90 $14.50 $16.80 Fair Good Excellen t $14.90 $27.50 $26.80

$11.30 $12.80 $18.40 $22.60 $19.50 $23.00

Cost is based on square foot of covered area and includes lighting and wiring. Table 19 Commercial/Industrial Plumbing Item Cost 2-Fixture Restroom Water Closet Only Lavatory Only (Pedestal Type) Urinal Industrial Washfountains: Circular 36" Circular 54" Semicircular 36" Semicircular 54" Industrial Wash Sinks: Wallhung 4' Wallhung 5' Wallhung 6' Wallhung 8' Janitor's Sink Kitchen Sink, Single Kitchen Sink, Double Laundry Sink, Single Laundry Sink, Double $1,280 $790 $1,130 $980 $2,330 $2,710 $2,080 $2,460 $1,450 $1,690 $1,940 $3,150 $690 $510 $770 $400 $510

Apartment houses, motels, and hotels, use residential plumbing tables. Commercial plumbing units do not include fixtures. Count all fixtures and price from Table 19.

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TABLE 20 HEATING AND AIR CONDITIONING SQUARE FOOT COST

Occupancy Rate Table Gravity FHA Hot Water AC Only ThruWall HP 05 2.00 2.00 2.00 2.00 FHA/AC Package Unit 07 4.00 4.00 4.00 4.00 4.60 4.60 4.40 Engineered Warm/Cool Air 08 5.40 5.40 5.40 5.40 6.10 6.10 6.00 Engineered Hot/Chilled Water 09 8.50 8.50 8.50 8.50 10.60 10.60 10.40 Suspended Heat 10

Single Family Duplex Apartments Motel Factory Lt Mfg Factory Hvy Mfg Retail Restaurant Fast Food Convenience Store Other High Partition Service (Low Partition) Office Bank Warehouse Medical Office Veterinary Office Hospital Nursing Home Post Office

111 112 113 150 200 300 500 580 583 590 598 600 610 611 637 651 652 653 656 670

01 1.10 1.10 1.10 1.10 1.00 1.00 1.10

1.10 1.40 1.00 1.40 1.40 1.00 1.40 1.40 1.40 1.40 1.40

02 2.40 2.40 2.40 2.40 2.40 2.40 2.40 4.10 4.10 2.40 3.60 2.40 3.60 3.60 2.40 3.60 3.60 3.60 3.60 3.60

03 4.00 4.00 4.00 4.00 4.30 4.30 4.40

4.40 6.30 4.30 6.30 6.30 4.30 6.30 6.30 6.30 6.30 6.30

04 3.10 3.10 3.10 3.10 3.50 3.50 2.50 8.60 8.60 2.50 4.00 3.50 4.00 4.00 3.50 4.00 4.00 4.00 4.00 4.00

2.60 2.60

2.60 2.60 2.60 2.60 2.60

06 4.30 4.30 4.30 4.30 5.40 5.40 4.90 12.60 12.60 4.90 7.30 5.40 7.30 7.30 5.40 7.30 7.30 7.30 7.30 7.30

1.30 1.30 1.30

4.40 5.40 4.60 5.40 5.40 4.60 5.40 5.40 5.40 5.40 5.40

6.00 8.60 6.10 8.60 8.60 6.10 8.60 8.60 8.60 8.60 8.60

10.40 14.50 10.60 14.50 14.50 10.60 14.50 14.50 14.50 14.50 14.50

1.30 1.30

1.30

Notes: Apply square foot cost to total building living area. For commercial occupancies, add 5% for each 2' increase in ceiling height over 12'.

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Table 21 Hydraulic Elevators Type For single family residence or handicapped, 2-Floor Commercial, 2 floor hydraulic Commercial, 2 floor hydraulic Commercial, 2 floor hydraulic Commercial, 2 floor hydraulic Commercial, 2 floor hydraulic Commercial, 2 floor hydraulic For each additional story add: Capacity To 700 lbs. 1500 lbs. 2000 lbs. 2500 lbs. 3000 lbs. 4000 lbs. 5000 lbs. Cost $20,780 $37,550 $42,340 $47,960 $55,800 $60,810 $68,710 $8,090

Note: Many of the elevators found in apartments, motels and offices up to five stories high are hydraulic. See the Cost Section for additional elevator types. Table 22 Escalators 32" Width 5,000 persons per hour Rise Cost 10' $114,100 12' $118,150 14' $121,600 18' $127,800 22' $135,300 25' $141,200 48" Width 8,000 persons per hour Rise Cost 10' $124,150 12' $127,800 14' $132,500 18' $141,200 22' $151,200 25' $158,050

Table 23 Fire Protection (Automatic Sprinklers) Cost All Buildings Area (Sq Ft) Wet Dry To 10,000 10,001 to 20,000 20,001 to 50,000 50,001 to 100,000 100,001 to 200,000 over 200,001 Wet Pipe: Dry Pipe: $2.50 $2.10 $1.90 $1.60 $1.50 $1.30 $2.60 $2.40 $2.00 $1.90 $1.60 $1.50

Pipe system contains water under pressure at all times. Wet pipe systems are most common. Pipe system contains air (or nitrogen) under pressure. Used where piping is subject to freezing. 9-28

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COMMERCIAL-INDUSTRIAL MISCELLANEOUS IMPROVEMENTS

Frequently various items of construction are found on commercial-industrial properties which do not lend themselves to a unit system. These items such as curbs docks, greenhouses, fences, etc. Such items are called miscellaneous improvements and must be listed, priced and depreciated apart from stores, factories, and like structures. See table for pricing information. All cost figures are estimated 2005 cost. Table 24 Miscellaneous Improvements
Item Dock, heavy piling, 4" wood deck Dock, heavy piling, concrete deck Dock, light piling, 2" wood deck Dock, medium piling, 3" wood deck Fence, Industrial, Chain Link, 9 Ga., in concrete, 10 Feet Fence, Industrial, Chain Link, 9 Ga., in concrete, 12 Feet Fence, Industrial, Chain Link, 9 Ga., in concrete, 4 Feet Fence, Industrial, Chain Link, 9 Ga., in concrete, 6 Feet Fence, Industrial, Chain Link, 9 Ga., in concrete, 8 Feet Fence, Privacy, Chain Link with Aluminum Strips, 6 Feet Fence, Privacy, Chain Link with Aluminum Strips, 8 Feet Fence, Privacy, Wood, Basket Weave, 6 Feet Fence, Privacy, Wood, Notched Top, 6 Feet Fence, Privacy, Wood, Vertical Shadow Box, 6 Feet For Western Cedar add 23% more, Redwood add 50% Fence; Metal, Steel or Aluminum Fence; Wrought Iron or Modular, Steel or Aluminum Floodlights, pole and fixture Lumber sheds, Frame Patio/Pavement, Brick Pavers on Concrete Patio/Pavement, Brick Pavers on Sand Patio/Pavement, Concrete 4" Patio/Pavement, Concrete 4" Color Added Patio/Pavement, Concrete 4" Decorative Pattern Patio/Pavement, Concrete 4" Exposed Aggregate Patio/Pavement, Concrete Brick on Sand Patio/Pavement, Flagstone, Grouted on Concrete Patio/Pavement, Quarry Tile on Concrete Kiosk, Wood, Low Cost Average Good Excellent Cost $31.10 $76.00 $18.30 $21.00 $17.80 $21.30 $7.40 $11.00 $14.40 Unit of Cost Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Lin. Ft. Sq. Ft. Sq. Ft. Each Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft.

$16.40 $13.50 $13.90 $7.10 $13.10 $2,400 $9.90 $9.40 $7.20 $2.90 $3.30 $6.50 $3.40 $5.10 $9.30 $8.00 $12.00 $15.00 $19.00 $23.00

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Table 24 (Continued) Item Kiosk, Steel Frame, Low Cost Average Good Excellent Pavement, Asphalt 1 1/2" Pavement, Asphalt 1 1/2" (over 20,000 sq. ft.) Pavement, Asphalt 3 1/2" Pavement, Asphalt 3 1/2" (over 20,000 sq. ft.) Pavement, Concrete 10" Pavement, Concrete 10" Color Pavement, Concrete 10" Decorative Pattern Pavement, Concrete 10" Exposed Aggregate Pavement, Concrete 6" Pavement, Concrete 6" Color Pavement, Concrete 6" Decorative Pattern Pavement, Concrete 6" Exposed Aggregate Pavement, Concrete 8" Pavement, Concrete 8" Color Pavement, Concrete 8" Decorative Pattern Pavement, Concrete 8" Exposed Aggregate Patio/Pavement, Curbs, Concrete, Long Runs Patio/Pavement, Curbs, Concrete, Short Runs Retaining Walls, Concrete, 6" Reinforced Retaining Walls, Concrete, 8" Reinforced Retaining Walls, Concrete, 12" Reinforced Retaining Walls, Concrete Block, 8" Reinforced Retaining Walls, Concrete Block, 12" Reinforced Sheds, Boat Storage, Timber, Wood or Metal Sheds, Boat Storage, Concrete with Conc. Roof Wall, Brick, 8 inch Wall, Concrete Block, 8 Inch Wall, Concrete Block, Stucco, 4 inch Wall, Concrete Block, Stucco, 6 inch Wall, Concrete Block, Stucco, 8 inch Wall, Retaining, Precast 8" Wood Deck, Detached-Redwood or Cedar Wood Deck, Detached-Redwood or Cedar with Rail Wood Deck, Detached-Softwood Wood Deck, Detached-Softwood with Rail Wood on Grade, 2"

Cost $14.00 $17.00 $22.00 $28.00 $1.10 $0.90 $1.80 $1.40 $5.70 $6.40 $9.60 $6.50 $3.60 $4.10 $7.40 $4.30 $4.80 $5.30 $8.50 $5.40 $11.10 $11.90 $8.90 $9.80 $12.80 $9.80 $12.80 $9.60 $13.40 $12.90 $7.10 $8.30 $8.60 $8.90 $9.60 $17.00 $20.30 $11.30 $13.40 $5.30

Unit of Cost Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Lin. Ft. Lin. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft.

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Area

Table 25 Swimming Pools Reinforced Concrete Sq. Ft. Cost Smooth Tiled $54.60 $52.40 $50.80 $50.30 $49.30

1,000-2,000 $47.10 2,000-4,000 $45.00 4,000-6,000 $43.40 6,000-8,000 $42.80 Over 8,000 $41.80 Deduct 20% for gunite pools.

Note: Costs include ladder and diving board, as well as the mechanical building itself.

Table 26 A-Frame Buildings Ground Floor Cost Area (Sq Ft) Pine Cedar 300 400 500 600 700 800 1,000 1,200 1,400 1,600 1,800 2,000 $14,250 $18,250 $22,000 $26,000 $29,750 $33,500 $40,500 $47,500 $54,250 $64,000 $67,750 $74,000 $19,000 $24,500 $29,750 $34,750 $39,750 $44,750 $54,250 $63,750 $72,750 $82,000 $90,750 $99,500

Add for: loft area, per sq ft..Pine$14.00

Cedar$18.25

Prices are for prefabricated A-frame kit buildings and include interior finish, electrical and plumbing. Add cost for heating and cooling. Use first floor area for rate.

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Table 27 Galvanized Steel Quonset (Base Height = 20' Center of Arch) Square Foot Cost Length Width (feet) 30' 40' 60' 70' 30' 36' 48' 60' 72' 84' 96' 108' 120' 160' 200' 240' $15.90 $15.30 $14.25 $13.30 $12.90 $12.45 $12.00 $11.65 $11.00 $10.50 ------------------------$13.05 $11.00 $11.75 $11.35 $10.95 $10.65 $10.40 $9.65 $9.10 $8.70 ------------------$11.70 $11.20 $10.75 $10.45 $10.10 $9.80 $9.10 $8.60 $8.25 ------------------------$10.80 $10.45 $10.05 $9.75 $9.45 $8.85 $8.40 $8.05

Price does not include floor or interior finish. Add interior finish from pre-engineered buildings.

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BUILDING COMPLETION PERCENTAGES Buildings not completed by the end of a tax year must be appraised on the basis of percentage of construction which has been completed as of October 1. The table below suggests what has been tested in many instances as an equitable method of applying percentage. Table 28 Percentage Of Completion Construction Complete 1. Excavation, forms, water/sewage hookup 2. Concrete 3. Rough framing 4. Windows and exterior doors 5. Roof cover 6. Rough-in plumbing 7. Insulation 8. Rough-in electrical and mechanical 9. Exterior cover 10. Interior drywall and ceiling finish 11. Built-in cabinets, interior doors, trim, etc. 12. Plumbing fixtures 13. Floor covers 14. Built-in appliances 15. Light fixtures and finish hardware 16. Painting and decorating Percent 6 14 35 37 40 44 45 56 62 70 83 88 91 94 96 100

It should be noted in the above table that unless building plans are available the actual structure cannot be measured, drawings made, classification done, and other necessary information collected until the building is nearly completed. However, it will be found in most cases that some kind of drawing is available. Further judgement must be used in the application of the percentages themselves. For example, a structure could be between two of the above items, in which case it is permitted to use average percentages.

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