STATE COMMITTEE OF THE RUSSIAN FEDERATION
ON CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)
GUIDELINES
BY DEFINITION
SIZES OF ESTIMATED PROFIT
IN CONSTRUCTION
MDS 81-25.2001
Moscow 2001
These Guidelines are intended for a wide range of specialists involved in the issues of estimated standardization and pricing in construction.
DEVELOPED by the Interregional Center for Pricing in the Construction and Building Materials Industries of the Gosstroy of Russia (supervisor - I.I. Dmitrenko, executive contractor - G.P. Shpunt), the State Academy of Professional Retraining and Advanced Training of Executive Officers and Investment Specialists (GASIS) of the Ministry of Education Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the Krasnodar Territory Center for Pricing in the Construction of the Kubanstroytsena (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Services of the Gosstroy of Russia (Editorial Committee: V.A. Stepanov - Head, G.A. Shanin. T.L. Grishchenkova, V.V. Safonov, A.V. Belov ) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.
SUBMITTED BY the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Complex of the Gosstroy of Russia.
ACCEPTED AND INTRODUCED IN ACTION from 03/01/2001 Resolution of the Gosstroy of Russia dated February 28, 2001 No. 15.
REPLACEMENT of the Guidelines for determining the estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and Section 3 of the Guidelines for determining the amount of overhead costs and estimated profits in construction carried out in the Extreme North and areas equated to them (MDS 81-5.99).
INTRODUCTION
“Guidelines for determining the estimated profit in the construction of MDS 81-25.2001” (hereinafter the Guidelines) determine the principles and procedure for calculating the estimated profit in the formation of the estimated cost of construction.
The guidelines are used to determine the initial (starting) price of construction products in the development of tender documents for tenders for placement of contracts for the performance of work and the provision of services in construction and contractual prices for construction products, established on the basis of negotiations with contractors.
The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation “On Investment Activities in the Russian Federation in the Form of Capital Investments”, the Tax Code of the Russian Federation, Standard Methodological Recommendations for Planning and Accounting for the Cost of Construction (approved by the Ministry of Construction December 4, 1995 № BE-11-260 / 7), Methodological recommendations for the development of enterprise pricing policies (order of the Ministries Economics of the Russian Federation № 118 from October 1, 1997), as well as existing laws and regulations on accounting and other. documents, in accordance with Annex 1.
The guidelines are agreed with the Ministry of Finance of Russia (letter dated 01.30.01. No. 06-10-24 / 31) and the Ministry of Economic Development of Russia (letter dated 15.12.2000. No. ША-681/05).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, funds of the budgets of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Guidelines apply to work performed in an economic way, as well as to overhaul facilities of buildings and structures by industry.
The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.
1. GENERAL PROVISIONS
1.1. Guidelines are designed to determine the estimated profit:
When making investor estimates for evaluating investment programs (projects), by investors (customer-builders), when preparing a contract to be concluded, incl. in contract bidding and determining contract prices in cases of their formation on the basis of negotiations between customers and contractors;
Contracting organizations in the preparation of price proposals for competitive bidding;
Design organizations in the development of budget documentation.
Estimated profit As part of the estimated cost of construction products, these are funds intended to cover the costs of contractors for the development of production and material incentives for workers.
Estimated profit is a normative part of the cost of construction products and does not apply to the cost of work.
1.2 . The structure of the standard estimate of profit taken into account the costs of:
Separate federal, regional and local taxes and fees, including: corporate income tax, property tax, corporate income tax at rates established by local governments in the amount of not more than 5 percent;
Enhanced reproduction of contracting organizations (equipment modernization, reconstruction of fixed assets);
Material incentives for employees (financial assistance, health and recreation measures not directly related to the participation of workers in the production process);
Organization of assistance and free services to educational institutions.
1.3. Costs not taken into account in the standards of estimated profit are given in Appendix 2.
1.4. As a basis for calculating estimated profits, the amount of funds for the remuneration of workers (builders and machine operators) at current prices as part of estimated direct costs is taken.
The procedure for determining the amount of funds for remuneration of workers is given in the "Methodological guidelines for determining the cost of construction in the Russian Federation MDS 81-1.99", Appendix 4.
1.5. Estimated profit is determined using:
Industry-wide standards established for all contractors;
Standards for the types of construction and installation works;
An individual norm developed (in some cases) for a specific contractor. The decision on choosing the option of calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.
2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT REGULATIONS
2.1. When determining the estimated cost of construction and installation works, the industry-wide standard for estimated profit is 65% to the amount of funds for the remuneration of workers (builders and machine operators) and is used to perform general economic calculations in the investment sphere.
2.2. The industry-wide standard of estimated profit as part of the estimated cost of repair and construction works is 50% to the amount of funds for the remuneration of workers (builders and machine operators).
2.3. Industry-wide standards for estimated profits should be used to develop investor estimates, feasibility studies for projects and determine the initial (starting) price of the subject of the tender for contract bidding.
By agreement between the customer-builder and the contractor, these estimated profit standards can be applied at the stage of development of working documentation and calculations for work performed.
2.4. When determining the estimated cost of construction and installation works at the stage of development of working documentation and calculations for work performed, they are applied.
The specified standards are given in Appendix 3.
2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profits and standards for the types of construction and installation works.
2.6. In cases where the terms of production differ from those adopted in the averaged standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for workers in consultation with the customer-developer, it is recommended to develop and apply an individual standard for estimated profit ( excluding construction projects financed from the federal budget).
2.7. Amendments to the standards approved by the State Construction Committee of Russia not allowed.
3. PROCEDURE FOR CALCULATING THE INDIVIDUAL RATING FOR ESTIMATED PROFIT
3.1. When calculating individual standards, the applicable legislative and regulatory documents governing the value of the standardized items are used, as well as data from state statistical reporting and accounting.
Individual standards of estimated profit are determined on the basis of calculations of contracting organizations carried out by calculation according to the cost items given in paragraph 1.2.
3.2 . When determining the size of assets under the article “Modernization of equipment, reconstruction of fixed assets”, an analysis should be made of indicators characterizing the property status of contractors (share of fixed assets in assets, share of active part of fixed assets) and the actual condition of fixed assets (updating and disposal of depreciation rate , availability of working capital, etc.).
The amount of funds under this article is determined by calculation based on the data of the business plan of the organization’s investment development and accounting of the expenses of the contractor for these purposes in the previous period.
3.3 . The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, which are reflected in the appendix to the balance sheet.
The appendix reflects cash payments and incentives not related to the production of goods, performance of work, or the provision of services, including:
Expenses for certain types of remuneration in addition to those provided for in labor contracts (contracts);
Material assistance (including gratuitous) to employees to participate in the mortgage system or to partially repay the loan provided for individual housing construction and other social needs;
Payment of the difference in value when sold at preferential prices (below market) for goods (works and services) to employees of the organization;
Payment of vouchers for treatment or recreation of excursions or trips, classes in sports sections, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, as well as other similar payments.
The specified payments and cash incentives include the accrual of a single social tax in accordance with applicable law, on the amount of planned funds for the provision of material assistance to workers and employees, etc.
3.4. For costs determined in accordance with paragraphs. 3.2., 3.3., Taxes are calculated in accordance with applicable law.
3.5 Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the estimated estimated profit.
3.6 The calculation of property tax is carried out on the basis of data on fixed assets used during construction and installation works, as well as planned funds for their acquisition and modernization.
3.7 The calculation of the individual norms of estimated profit is carried out according to the formula:
where: H and - the rate of individual profit, in percent;
N n - the amount of profit determined by calculation for a particular contractor, thousand rubles;
3 - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles
4. THE PROCEDURE FOR CALCULATING THE ESTIMATED PROFITS IN THE DRAWING UP OF THE ESTIMATED DOCUMENTATION
4.1 When compiling local estimated calculations (estimates) without dividing into sections, the calculation of estimated profit is made at the end of the calculation (estimates), and when forming by sections - at the end of each section and in general according to the estimated calculation (estimate).
4.2 The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.
4.3 When determining the estimated cost of construction products at the current price level, the estimated profit can be determined by the formulas:
at the project stage:
, (2)
, (3)
where: P - estimated profit, thousand rubles;
3 - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of local estimates (estimates), thousand rubles;
Nz - the industry-wide standard for estimated profits established for the wage fund of workers (builders and machine operators) as part of direct costs;
Hcni - the rate of estimated profit for i- the type of construction and installation work given in Appendix 3, in percent;
n - the total number of types of work for this facility.
4.4 When applying the basic index method, the estimated cost will be determined by the formulas:
at the project stage:
, (4)
at the stage of “working documentation”:
, (5)
where: S b - the amount of funds for the wages of construction workers and machine operators, taken into account as part of the direct costs of local estimates (estimates), compiled using estimated standards and prices at a basic level, thousand rubles;
Z ci and 3 mi - total for i- the type of work estimated cost of labor (basic salary) of construction workers and machine operators, thousand rubles;
And from - an index of the current level of funds for remuneration in construction in relation to the level of remuneration (basic estimated wages of workers), taken into account by estimated norms and prices of a basic level;
n - total number of types of work for this facility.
4.5. When determining the cost of construction and installation work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended that the estimated profit be determined at an individual rate agreed with the customer.
5. ORGANIZATION OF WORK ON THE DETERMINATION OF REGULATIONS OF ESTIMATED PROFIT
5.1. The general methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Services of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).
5.2. The development of industry-wide standards, as well as standards for the types of construction and installation works, is carried out by organizations - developers, determined by the Pricing Authority.
The developed draft standards for estimated profit are considered by the Interdepartmental Commission (working group) on the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.
Based on the results of the review at the MVK, the developer organizations make appropriate adjustments to the draft standards.
The adjusted standards are transferred to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.
5.3. The development of individual standards for individual contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCSC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed draft individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, the developer organizations make appropriate adjustments to the draft individual norms of estimated profits and pass them on to the customer-developer for approval.
5.4. In the case of economic feasibility, which should be confirmed by the construction organization project (PIC), it is allowed to include costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, paragraph 3) in Chapter 9 “Other work and costs” of the consolidated estimate calculation of the cost of construction and contractual prices based on the calculation agreed with the customer-builder.
Annex 1
1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3824; 1999, No. 28, Article 3487; 2000, No. 2, Article . 134).
2. Federal Law of July 31, 1998 No. 147-ФЗ “On the Enactment of Part One of the Tax Code of the Russian Federation” (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3825; 1999, No. 28, Article 3488; 2000, No. 32, Article 3341).
3. Federal Law of August 5, 2000 No. 118-ФЗ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendment of Certain Legislative Acts of the Russian Federation on Taxes” (Collection of Legislation of the Russian Federation, 2000, No. 32, Art. 3341).
4. Law of the Russian Federation of October 18, 1991 No. 1759-1 “On Road Funds in the Russian Federation” (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, No. 44, Article 1426; Bulletin of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1993, No. 37, Article 102; collection of laws of the Russian Federation, 1994, No. 29, Article 3010; 1995, No. 26, Article 2402; No. 35, Article 3503; 1996, No. 1, Article . 4; 1997, No. 22, Article 2545; 1998, No. 13, Article 1473; No. 26, Article 3013; 1999, No. 1, Article 1; No. 7, Article 879; No. 16, Article 1930 ; No. 18, Article 2221).
5. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On the tax on property of enterprises” (Bulletin of the Congress of People’s Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 12, Article 599; No. 34, Article 1976 ; 1993, No. 4, Article 118; No. 25, Article 905; collection of laws of the Russian Federation, 1995, No. 18, Article 1590).
6. Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the Basics of the Tax System in the Russian Federation”, clause 2, article 18 and articles 19, 20, 21 (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992 , No. 11, Article 52; No. 34, Article 1976; 1993, No. 4, Article 118; Meeting of the Legislation of the Russian Federation, 1997, No. 30, Article 3593; 1998, No. 31, Article 3816, 3828; No. 43, Article 5213; 1999, No. 1, Article 1; No. 7, Article 879; No. 25, Article 3041; No. 28, Article 3475; 2000, No. 32, Article 3341).
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On tax on profits of enterprises and organizations” (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 11, Article 525; No. 34, Article 1976; No. 4. Article 118; Rossiyskaya Gazeta, 1993, November 3, No. 205; collection of laws of the Russian Federation, 1994, No. 27, Article 2823; No. 29, Article 3010; No. 32, Article 3304 ; 1995, No. 18, Art. 1592; No. 26, Art. 2402, 2403; No. 49, Art. 4695; 1996, No. 1, Art. 4, 20; No. 51, Art. 5682; 1997, No. 3, Art. .357; 998, No. 47, Article 5702; 1999, No. 2, Article 237; No. 10. Article 1162; No. 14, Article 1660; 2000, No. 32, Article 3341).
8. Federal Law of June 19, 2000 No. 82-ФЗ “On the Minimum Wage” (Collected Legislation of the Russian Federation, 2000. No. 26. Article 2729).
9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulation on the composition of the costs of production and sale of products (works, services) included in the cost of production (works, services), and on the procedure for generating financial results taken into account for profit taxation ”(Collection of acts of the President and the Government of the Russian Federation, 1992, No. 9, Article 602; Collection of legislation of the Russian Federation, 1995, No. 27, Article 2587; No. 28, Article 2686; No. 48, Article 4683; 1996, No. 43, Art. 4924; No. 49, Art. 5557; 1998, No. 2, Art. 260; No. 22, Art. 2469; No. 37, Art. 4624; 1999, 29, Article 3757;. 2000, №23, article 2431)..
11. Instruction of the Ministry of Taxes and Duties of Russia dated June 15, 2000 No. 62 “On the Procedure for Calculation and Payment to the Budget of the Profit Tax of Enterprises and Organizations”.
12. Letter of the State Tax Service of Russia dated April 2, 1.996 No. 07-3-08 / 112 "On the income tax of privatized enterprises and organizations."
13. Letter of the State Tax Service of Russia dated January 6, 1997 No. 02-4-07 / 1 "On the income tax of enterprises and organizations."
14. Letter of the Department of Tax Reforms of the Ministry of Finance of Russia dated June 24, 1997 No. 04-02-14 “On the List of Costs Included in the Cost of Production for the Formation of Profit Costs”.
15. Letter of the State Tax Service of Russia dated October 27, 1998 No. ШС-6-02 / 768 "Methodical recommendations on certain issues of profit taxation" (as amended on July 12, 1999).
16. Letter of the Ministry of Taxes and Duties of Russia dated January 17, 2000 No. 02-1-16 / 2 “On taxation of profits earned by a participant in a joint venture”.
17. Letter of the Tax Policy Department of the Ministry of Finance of Russia dated February 14, 2000 No. 04-02-05 / 2 “On taxation of exchange rate and sum differences”.
18. Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n “On approval of the Accounting Regulation“ Accounting policies of the organization ”PBU 1/98” (as amended on December 30, 1999).
19. Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n “On approval of the Accounting Regulations“ Organization's Accounting Statements ”PBU 4/99”.
20. The order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (as amended on December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n “On Forms of the Financial Statements of Organizations”.
22. The order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n “On approval of the Accounting Regulation“ Income of the organization ”PBU 9/99” (as amended on December 30, 1999).
23. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n “On approval of the Accounting Regulation“ Organization expenses ”PBU 10/99” (as amended on December 30, 1999).
24. Order of the Ministry of Finance of Russia of June 15, 1998 No. 25н “On approval of the Accounting Regulation“ Accounting for inventories ”of PBU 5/98” (as amended on December 30, 1999, March 24, 2000) .
25. Order of the Ministry of Finance of Russia dated September 3, 1997 No. 65n “On approval of the Accounting Regulation“ Accounting for Fixed Assets ”RAS 6/97” (as amended on March 24, 2000).
26. Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n “On approval of the Accounting Regulation“ Accounting for Assets and Liabilities, the Value of which is Expressed in Foreign Currency ”PBU 3/2000”.
27. Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the Procedure for Calculation and Payment of the Tax on the Property of Enterprises to the Budget” (as amended on July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).
28. Order of the Ministry of Taxes and Duties of the Russian Federation of November 15, 2000 No. BG-3-04 / 389 “On Amending the Instruction of the State Tax Service of Russia of June 08, 95 No. 33“ On the Procedure for Calculation and Payment of the Tax on the Property of Enterprises to the Budget ”.
29. Instruction of the Ministry of Taxes and Duties of the Russian Federation of April 4, 2000 No. 59 “On the Procedure for Calculation and Payment of Taxes Received in Road Funds”.
30. Order of the Ministry of Taxes and Duties of Russia of October 20, 2000 No. BG-3-03 / 361 “On Amendments to the Instructions of the Ministry of Taxes and Duties of Russia of 04.04.2000 No. 59“ On the Procedure for the Calculation and Payment of Taxes Received by Road Funds ”.
31. The procedure for determining the fee and its maximum size for environmental pollution, waste disposal, other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (Collection of Acts of the President and Government of the Russian Federation. 1992, No. 10. Article 726; 1995, No. 3, Article 190).
32. The basic standards for charges for emissions, discharges of pollutants into the environment and waste disposal approved by the Ministry of Natural Resources of Russia dated November 27, 1992 (as amended and supplemented on August 18, 1993).
33. Letter of the Ministry of Finance of Russia dated December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of Russia dated December 21, 1992 No. 04-04 / 72-6344 “Procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens funds to state extrabudgetary environmental funds ”(as amended on May 23, 1995, August 11, 1997).
34. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 21, 1993 No. 22 “On some issues of the practice of applying the Law of the RSFSR“ On Environmental Protection ”(Bulletin of the Supreme Arbitration Court of the Russian Federation, 1994, No. 3; 2000, No. 6) .
Appendix 2
Costs not taken into account in the standards of estimated profit
1. Costs that do not affect the production activities of the contractor,
Charitable contributions;
Development of social and public utilities;
Voluntary donations to election funds;
Bonuses to non-production workers;
Payment of additional (over the established duration) holidays;
Allocation of lump-sum benefits to employees retiring, pension allowances;
Compensation of the cost of meals in the dining rooms and buffets;
Payment of fares in public transport;
Reimbursement of expenses in excess of established norms when referring workers to perform installation, commissioning and construction works, for the mobile and traveling nature of their activities, for work on a rotational basis;
Payment of subscription to newspapers and magazines;
Payment of travel expenses in excess of established standards;
Insurance of personnel of construction organizations (except for compulsory social insurance and health insurance);
On the establishment of joint ventures;
Purchase of stocks, bonds and other securities, costs associated with the issue and distribution of securities;
Repayment of loans of commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of the amounts at the discount rate of the Central Bank of Russia);
Partial repayment of a bank loan to employees for housing construction, to acquire a household;
Payments for exceeding the maximum permissible emissions of pollutants;
Other expenses incurred at the expense of the organization’s own funds.
2. The costs associated with the replenishment of working capital
The procedure for replenishing these funds is provided for at the conclusion of work contracts, including advance payment of work or obtaining a bank loan for the purchase of materials, products and structures.
3. Costs associated with the infrastructure of the construction organization
These include:
Construction of residential and other non-production facilities;
Technical re-equipment, reconstruction, expansion and construction of new industrial facilities.
Appendix 3*
Standards of estimated profit by type of construction and installation work
| № | Types of construction and installation works | Standards of estimated profit in% of the wage fund of workers (builders and machine operators) | Scope (numbers of collections HESN, HESNm, HESNp, FER, FERM, FERp) |
| 1 | 2 | 3 | 4 |
| Earthwork performed: | GESN 2001-01 |
||
| mechanized way | tab. 01-01-001 ÷ 138; 01-02-001 ÷ 011; 01-03-001 - 072 |
||
| manual way | tab. 01-02-55 ÷ 64; |
||
| using means of hydromechanization | tab. 01-01-144 ÷ 155; |
||
| for other types of work (preparatory, related, strengthening) | tab. 01-02-17 ÷ 49; 01-02-65 ÷ 135; |
||
| Overburden works | GESN 2001-02 |
||
| Blasting operations | GESN 2001-03 |
||
| Wells | GESN 2001-04 |
||
| Piling work. Down wells. Soil fixation: | HESN 2001-05 |
||
| pile work | |||
| lowering wells | |||
| soil consolidation | |||
| Concrete and reinforced concrete monolithic structures in construction: | GESN-2001-06 |
||
| industrial | section 01 (subsections 1 ÷ 14, 21) |
||
| housing | section 01 (subsections 16 - 20) |
||
| Concrete and reinforced concrete prefabricated structures in construction: | GESN 2001-07 |
||
| industrial | sections 01.02.03.03.04.06.07.08 (tab. 07-08-002.003); |
||
| housing | sections 05.08 (tab. 07-08-001,07-08-006); |
||
| Brick and block structures | GESN 2001-08 |
||
| Building metal structures | GESN 2001-09 |
||
| Wooden structures | GESN 2001-10 |
||
| GESN 2001-11 |
|||
| GESN 2001-12 |
|||
| Protection of building structures and equipment from corrosion | GESN 2001-13 |
||
| Structures in rural construction: | GESN 2001-14 |
||
| metal | |||
| reinforced concrete | |||
| frame-sheathing | |||
| greenhouse construction | |||
| Finishing work | HESN 2001-15 |
||
| Plumbing works - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning) | GESN 2001-16; 17, 18, 19, 20 |
||
| Temporary collapsible buildings and structures | GESN 2001-21 |
||
| External networks of water supply, sewerage, heat supply, gas pipelines | GESN 2001-22; 23, 24 |
||
| Main and field pipelines | GESN 2001-25 |
||
| Thermal insulation work | GESN 2001-26 |
||
| Car roads | HESN 2001-27 (excluding section 10) |
||
| Railways | GESN 2001-28 |
||
| Tunnels and subways: | GESN 2001-29 |
||
| closed way of work | |||
| open way of work | |||
| Bridges and pipes | GESN 2001-30 |
||
| Airdromes | GESN 2001-31 |
||
| Tram rails | GESN 2001-32 |
||
| Power lines | GESN 2001-33 |
||
| Communication, broadcasting and television facilities: | GESN 2001-34 |
||
| laying and installation of communication networks | GESNm 2001-10 (Division 06, Section 2, Section 3 (when laying urban fiber-optic cables)), Section 5 |
||
| installation of radio and television and electronic equipment | GESNm 2001-10 (departments 04, 05) GESNm 2001-11 (Division 04) |
||
| laying and installation of intercity communication lines | GESNm 2001-10 (Division 06, Section 1, Section 3 (when laying long-distance (zone) fiber-optic cables) |
||
| Mining operations: | GESN 2001-35 |
||
| in the coal industry | |||
| in other industries | |||
| Earthworks of hydraulic structures | GESN 2001-36 |
||
| Concrete and reinforced concrete structures of hydraulic structures | GESN 2001-37 |
||
| Stone structures of hydraulic structures | GESN 2001-38 |
||
| Metal structures of hydraulic structures | GESN 2001-39 |
||
| Wooden structures of hydraulic structures | GESN 2001-40 |
||
| Waterproofing works in hydraulic structures | GESN 2001-41 |
||
| Shore protection work | GESN 2001-42 |
||
| Shipping ways of slipways and slips | GESN 2001-43 |
||
| Submarine (Diving) Works | GESN 2001-44 |
||
| Industrial furnaces and pipes | GESN 2001-45 |
||
| Landscaping. Protective afforestation | GESN 2001-47 |
||
| Oil and gas wells | GESN 2001-48 |
||
| Offshore Oil and Gas Wells | GESN 2001-49 |
||
| Installation of equipment | GESNm 2001-1 ÷ 7, 9, 10 (departments 01 ÷ 03, department 06, section 4, departments 08 ÷ 09), 11 (except department 04), 12 (except department 18), 14 ÷ 19, 21 ÷ 37, 39 (except for the control of mounting welded joints during installation of NPP equipment), 41; |
||
| Installation of equipment at nuclear power plants | GESNm 2001-13, 39 (control of welded joints during installation of NPP equipment) |
||
| Electric installation work: | |||
| in nuclear power plants | GESNm 2001-8 |
||
| at other sites | GESNm 2001-8, 20 (department 02) |
||
| Signaling, centralization, blocking and communication device on railways | GESNm 2001-20 (department 01) GESNm 2001-10 (department 07) |
||
| Arrangement of aircraft landing aids and air traffic control systems at aerodromes | GESNm 2001-8, 10, 11 |
||
| Commissioning works | GESNp 2001-01-09 |
||
| Work on the reconstruction of buildings and structures (strengthening and replacing existing structures, dismantling and erection of individual structural elements) | GESN 2001-46 |
Notes:
1. When determining the estimated cost of repairs similar to technological processes in new construction (including the construction of new structural elements in a building under repair), using the TER-2001 (FER-2001) collections, the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using a simplified tax system, estimated profit margins are applied with a coefficient of 0.9.
Appendix 3 (Changed edition.Rev. Number 1 ).
Appendix 4
Standards of estimated profit by type of repair and construction work
| № | Types of repair and construction work | The standards of estimated profit as a percentage of the wage fund of workers (builders and machine operators) | Application area |
| 1 | 2 | 3 | 4 |
| Earthwork performed: | GESNr 2001-51 |
||
| mechanized way | |||
| manual way | |||
| Foundations | GESNr 2001-52 |
||
| GESNr 2001-53 |
|||
| Overlap | GESNr 2001-54 |
||
| Partitions | GESNr 2001-55 |
||
| GESNr 2001-56 |
|||
| GESNr 2001-57 |
|||
| Roofs | GESNr 2001-58 |
||
| Stairs, porch | GESNr 2001-59 |
||
| Furnace work | GESNr 2001-60 |
||
| Plastering work | GESNr 2001-61 |
||
| Painting works | GESNr 2001-62 |
||
| Glass, wallpaper and facing works | GESNr 2001-63 |
||
| Stucco work | GESNr 2001-64 |
||
| Internal sanitary work: | GESNr 2001-65 |
||
| dismantling and disassembling | GESNr-2001-65 tab. 1 ÷ 4, 12 ÷ 14, 19, 22 ÷ 24, 26 ÷ 32, 35 ÷ 37, 70, 71; |
||
| pipe change | GESNr-2001-65 tab. 5 ÷ 11, 15 ÷ 18, 20 ÷ 21, 25, 33, 34, 38; |
||
| External engineering networks: | GESNr 2001-66 |
||
| disassembly, cleaning | GESNr-2001-66 tab. 1 ÷ 3, 8, 10 ÷ 13, 24 ÷ 27, 35; |
||
| pipe replacement | GESNr-2001-66 tab. 4 ÷ 7, 9, 14 ÷ 23, 28 ÷ 34, 36 ÷ 47, 50; |
||
| Electric installation work | GESNr 2001-67 |
||
| Beautification | GESNr 2001-68 |
||
| Other repair and construction work | GESNr 2001-69 (except for tab. 11, 12, 14) |
Appendix 4 (Introduced optionally.Rev. Number 1 ).
| Introduction 1. General Provisions 2 The procedure for determining and applying the standards of estimated profit 3 The procedure for calculating the individual standard estimated earnings 4 The procedure for calculating estimated profits in the preparation of budget documentation 5 Organization of work to determine the standards of estimated profit |
|
| Annex 1 | The list of legislative and regulatory documents used in the preparation of "Methodological guidelines for determining the estimated profit in construction" |
| Appendix 2 | Costs not taken into account in the standards of estimated profit |
| Appendix 3 * | Standards of estimated profit by type of construction and installation work |
| Appendix 4 | Standards of estimated profit by type of repair and construction work |
Gosstroy of Russia by its resolution of February 28, 2001 No. 15 approved, in agreement with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, “Methodological Instructions for Determining Estimated Profits in Construction” (MDS 81-25.2001) with entry into force on March 1, 2001.
At the same time, the “Methodological recommendations for determining the estimated profit when forming free prices for construction products” (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 of the “Methodological guidelines for determining the amount of overhead costs and estimated profit in construction, carried out in areas of the Far North and in areas equated to them ”(MDS 81-5.99).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, funds of the budgets of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from own funds of enterprises, organizations and individuals, the provisions of the Guidelines are advisory in nature.
In connection with the incoming requests related to the release of the “Methodological Guidelines for Estimating the Estimated Profit in Construction”, the State Construction Committee of Russia informs the procedure for applying the estimated profit standards when recalculating the estimated documentation and calculating the work performed.
For construction projects for which budget estimates were approved prior to the issuance of this decision, the balance of the estimated cost of construction and installation works on construction projects going on in 2001 as of March 1, 2001, as well as the full estimated cost of construction and installation works on newly started construction projects, should be clarified. in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as calculations for the work performed are determined using the newly approved estimates of estimated profit.
In cases of exhaustion of the amounts provided for in the estimates, customers can use for this purpose a reserve of funds for unforeseen work and costs or savings under other items of the estimate.
In the absence of these sources, the necessary additional funds are included in the estimated calculation of the cost of construction in the manner provided for in clause 3.5.9.2 of the “Methodological instructions for determining the cost of construction products in the Russian Federation” (MDS 81-1.99).
Deputy Chairman N.V. Zatsarinsky
STATE COMMITTEE OF THE RUSSIAN FEDERATION FOR CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)
Guidelines for the determination of the estimated profits in the construction of the MDC 81-25.2001
APPROVED by Resolution of the Gosstroy of Russia No. 15 of 02.28.2001
SUBMITTED BY the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Complex of the Gosstroy of Russia.
ACCEPTED AND INTRODUCED INTO ACTION from 03.03.2001 by the resolution of the Gosstroy of Russia dated 02.28.2001 No. 15
REPLACEMENT of the Guidelines for determining the estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 No. БФ-906/12) and Section 3 of the Guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the Extreme North and areas equated to them (MDS 81-5.99).
These Guidelines are intended for a wide range of specialists involved in the issues of estimated standardization and pricing in construction.
DEVELOPED by the Interregional Center for Pricing in the Construction and Building Materials Industries of the Gosstroy of Russia (supervisor - I.I. Dmitrenko, executive contractor - G.P. Shpunt), the State Academy of Professional Retraining and Advanced Training of Executive Officers and Investment Specialists (GASIS) of the Ministry of Education The Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the Krasnodar Territory Center for Pricing in the construction of the Kubanstroytsena (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Services of the Gosstroy of Russia (Editorial Committee: V.A. Stepanov - Head, G.A. Shanin, T.L. Grishchenkova, V.V.Safonov, A.V. Belov .) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.
Technical Editor V.I.Shamenkov
AMENDMENT Amended according to the Letters of the Federal Agency for Construction and Housing and Communal Services of November 18, 2004 No. AP-5536/06, dated February 8, 2008 No. WB-338/02
Letter of the Gosstroy of Russia
dated March 20, 2001 No. NZ-1311/10
About the application of the Methodological guidelines for determining the estimated profit in construction
Gosstroy of Russia by its resolution of February 28, 2001 No. 15 approved, in agreement with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, “Methodological Instructions for Determining Estimated Profits in Construction” (MDS 81-25.2001) with entry into force on March 1, 2001.
At the same time, the “Methodological recommendations for determining the estimated profit when forming free prices for construction products” (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 of the “Methodological guidelines for determining the amount of overhead costs and estimated profit in construction, carried out in areas of the Far North and in areas equated to them ”(MDS 81-5.99).
For construction projects financed from own funds of enterprises, organizations and individuals, the provisions of the Guidelines are advisory in nature.
In connection with the incoming requests related to the release of the “Methodological Guidelines for Estimating the Estimated Profit in Construction”, the State Construction Committee of Russia informs the procedure for applying the estimated profit standards when recalculating the estimated documentation and calculating the work performed.
For construction projects for which budget estimates were approved prior to the issuance of this decision, the balance of the estimated cost of construction and installation works on construction projects going on in 2001 as of March 1, 2001, as well as the full estimated cost of construction and installation works on newly started construction projects, should be clarified. in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as calculations for the work performed are determined using the newly approved estimates of estimated profit.
In cases of exhaustion of the amounts provided for in the estimates, customers can use for this purpose a reserve of funds for unforeseen work and costs or savings under other items of the estimate.
In the absence of these sources, the necessary additional funds are included in the estimated calculation of the cost of construction in the manner provided for in clause 3.5.9.2 of the “Methodological instructions for determining the cost of construction products in the Russian Federation” (MDS 81-1.99).
Deputy Chairman N.V. Zatsarinsky
STATE COMMITTEE OF THE RUSSIAN FEDERATION
ON CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)
GUIDELINES
BY DETERMINING THE QUANTITY OF ESTIMATED PROFIT IN CONSTRUCTION
MDS 81-25.2001
APPROVED by Resolution of the Gosstroy of Russia No. 15 of 02.28.2001
SUBMITTED BY the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Complex of the Gosstroy of Russia.
ACCEPTED AND INTRODUCED INTO ACTION from 03.03.2001 by the resolution of the Gosstroy of Russia dated 02.28.2001 No. 15
REPLACEMENT of the Guidelines for determining the estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 No. БФ-906/12) and Section 3 of the Guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the Extreme North and areas equated to them (MDS 81-5.99).
These Guidelines are intended for a wide range of specialists involved in the issues of estimated standardization and pricing in construction.
DEVELOPED by the Interregional Center for Pricing in the Construction and Building Materials Industries of the Gosstroy of Russia (supervisor - I.I. Dmitrenko, executive contractor - G.P. Shpunt), the State Academy of Professional Retraining and Advanced Training of Executive Officers and Investment Specialists (GASIS) of the Ministry of Education The Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the Krasnodar Territory Center for Pricing in the construction of the Kubanstroytsena (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Services of the Gosstroy of Russia (Editorial Committee: V.A. Stepanov - Head, G.A. Shanin, T.L. Grishchenkova, V.V.Safonov, A.V. Belov .) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.
Technical Editor V.I.Shamenkov
INTRODUCED Amendment according to the Letter of the Federal Agency for Construction and Housing and Communal Services of November 18, 2004 No. AP-5536/06
INTRODUCTION
“Guidelines for determining the estimated profit in construction. MDS 81-25.2001 ”(hereinafter the Guidelines) determine the principles and procedure for calculating the estimated profit when forming the estimated cost of construction.
The guidelines are used to determine the initial (starting) price of construction products in the development of tender documents for tenders for placement of contracts for the performance of work and the provision of services in construction and contractual prices for construction products, established on the basis of negotiations with contractors.
The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation “On Investment Activities in the Russian Federation in the Form of Capital Investments”, the Tax Code of the Russian Federation, Standard Methodological Recommendations for Planning and Accounting for the Cost of Construction (approved by the Ministry of Construction December 4, 1995 № BE-11-260 / 7), Methodological recommendations for the development of enterprise pricing policy (order of the Ministry of and the economy of the Russian Federation № 118 from October 1, 1997), as well as existing laws and regulations on accounting and other. documents, in accordance with Annex 1.
The guidelines were agreed by the Ministry of Finance of Russia (letter dated 01.30.01. No. 06-10-24 / 31) and the Ministry of Economic Development of Russia (letter dated 15.12.2000. No. ША-681/05).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, funds of the budgets of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Guidelines apply to work performed in an economic way, as well as to overhaul facilities of buildings and structures by industry.
The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.
To send comments and suggestions on further improvement of the Guidelines to the address:
117987, Moscow, GSP-1, ul. Builders 8, building 2, Office of Pricing and Estimated Rationing in the Construction and Housing and Communal Complex of Gosstroy of Russia.
1. GENERAL PROVISIONS
1.1. Guidelines are designed to determine the estimated profit:
- by investors (customer-builders) in the preparation of investor estimates for the evaluation of investment programs (projects), in the preparation of the concluded contract, incl. in contract bidding and determining contract prices in cases of their formation on the basis of negotiations between customers and contractors;
- contracting organizations in the preparation of price proposals for competitive bidding;
- design organizations in the development of budget documentation.
Estimated profit in the estimated cost of construction products is the funds intended to cover the costs of contractors for the development of production and material incentives for workers.
Estimated profit is a normative part of the cost of construction products and does not apply to the cost of work.
1.2. The structure of the standard estimate of profit taken into account the costs of:
- Separate federal, regional and local taxes and fees, including corporate income tax, property tax, corporate income tax at rates established by local authorities in the amount of not more than 5 percent;
- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
- financial incentives for workers (financial assistance, health and recreation measures not directly related to the participation of workers in the production process);
- Organization of assistance and free services to educational institutions.
1.3. Costs not taken into account in the standards of estimated profit are given in Appendix 2.
1.4. The basis for calculating estimated profits is the amount of funds for the remuneration of workers (builders and machine operators) at current prices as part of estimated direct costs.
The procedure for determining the amount of funds for the remuneration of workers is given in the “Guidelines for determining the cost of construction in the Russian Federation MDS 81-1.99” Appendix 4.
1.5. Estimated profit is determined using:
- industry-wide standards established for all contractors;
- standards for the types of construction and installation works;
- an individual norm developed (in some cases) for a specific contractor.
The decision on choosing the option of calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.
2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT REGULATIONS
2.1. When determining the estimated cost of construction and installation works, the industry-wide standard of estimated profit is 65% of the amount of funds for the remuneration of workers (builders and machine operators) and is used to perform general economic calculations in the investment sphere.
2.2. The industry-wide standard of estimated profit as part of the estimated cost of repair and construction works is 50% of the amount of funds for the remuneration of workers (builders and machine operators).
2.3. Industry-wide standards for estimated profits are more appropriate to use to develop investor estimates, feasibility studies for projects and determine the initial (starting) price of the subject of the tender for contract bidding.
By agreement between the customer-builder and the contractor, these estimated profit standards can be applied at the stage of development of working documentation and calculations for work performed.
2.4. When determining the estimated cost of construction and installation work at the stage of development of working documentation and calculations for work performed, the standards of estimated profit for the types of construction and installation work are applied.
The specified standards are given in Appendix 3.
2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profits and standards for the types of construction and installation works.
2.6. In those cases when the conditions for the performance of work differ from those adopted in the averaged standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for workers, in consultation with the customer-developer, it is recommended to develop and apply an individual standard for estimated profit (for excluding construction projects financed from the federal budget).
2.7. Changes and additions to the standards approved by the State Construction Committee of Russia are not allowed.
3. PROCEDURE FOR CALCULATING THE INDIVIDUAL RATING FOR ESTIMATED PROFIT
3.1. When calculating individual standards, the applicable legislative and regulatory documents governing the value of the standardized items are used, as well as data from state statistical reporting and accounting.
Individual standards of estimated profit are determined on the basis of calculations of contracting organizations carried out by calculation according to the cost items given in paragraph 1.2.
3.2. When determining the size of assets under the article “Modernization of equipment, reconstruction of fixed assets”, an analysis should be made of indicators characterizing the property status of contracting organizations (share of fixed assets in assets, share of active part of fixed assets) and the actual state of fixed assets (updating and disposal, ratio depreciation, availability of working capital, etc.).
The amount of funds under this article is determined by calculation based on the data of the business plan of the organization’s investment development and accounting on the expenses of the contractor for these purposes in the previous period.
3.3. The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, which are reflected in the appendix to the balance sheet.
The appendix reflects cash payments and incentives not related to the production of goods, performance of work, or the provision of services, including:
- expenses for certain types of remuneration in addition to those provided for in labor contracts (contracts);
- material assistance (including gratuitous) to employees to participate in the mortgage system or to partially repay the loan provided for individual housing construction and other social needs;
- payment of the difference in value upon sale at preferential prices (below market) of goods (works and services) to employees of the organization;
- payment of vouchers for treatment or rest, excursions or trips, classes in sports sections, clubs or clubs, visits to cultural, entertainment or sports (sports) events, as well as other similar payments.
The specified payments and cash incentives include the accrual of a single social tax in accordance with applicable law, on the amount of planned funds for the provision of material assistance to workers and employees, etc.
3.4. For costs determined in accordance with paragraphs. 3.2., 3.3., Taxes are calculated in accordance with applicable law.
3.5. Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the estimated estimated profit.
3.6. The calculation of property tax is carried out on the basis of data on fixed assets used during construction and installation works, as well as planned funds for their acquisition and modernization.
3.7. The calculation of the individual norms of estimated profit is carried out according to the formula:
(1)
where: None - the rate of individual profit, in percent;
PP - the amount of profit determined by calculation for the envelope contractor, thousand rubles;
З - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles
4. THE PROCEDURE FOR CALCULATING THE ESTIMATED PROFITS IN THE DRAWING UP OF THE ESTIMATED DOCUMENTATION
4.1. When compiling local estimated calculations (estimates) without dividing into sections, the calculation of estimated profit is made at the end of the calculation (estimates), and when forming by sections - at the end of each section and in general according to the estimated calculation (estimate).
4.2. The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.
4.3. When determining the estimated cost of construction products at the current price level, the estimated profit can be determined by the formulas:
at the “project” stage:
, (2)
(3)
where: P is the estimated profit, thousand rubles;
З - the amount of funds for the wages of construction workers and machine operators, taken into account as part of the direct costs of local estimates (estimates), thousand rubles;
Нз - the industry-wide standard of estimated profit established for the wage fund of workers (builders and machine operators) as part of direct costs;
Нcni - the rate of estimated profit for the i-th type of construction and installation work, given in Appendix 3, in percent;
4.4. When applying the base-index method, the estimated profit is determined by the formulas:
at the “project” stage:
(4)
at the stage of “working documentation”:
(5)
where: Зб - the amount of funds for the remuneration of labor of construction workers and machine operators, which is taken into account as part of the direct costs of local estimates (estimates), compiled using estimated norms and prices at a basic level, thousand rubles;
Зci and Зmi - the estimated i-th type of work estimated cost of labor (basic wages) of construction workers and machine operators, thousand rubles;
Iot - an index of the current level of funds for remuneration in construction in relation to the level of remuneration (basic estimated wages of workers), taken into account by estimated norms and prices of a basic level;
n is the total number of types of work for this facility.
4.5. When determining the cost of construction and installation work carried out by individual entrepreneurs (individuals) under household or construction contracts, it is recommended that the estimated profit be determined at an individual rate agreed with the customer.
5. ORGANIZATION OF WORK ON THE DETERMINATION OF REGULATIONS OF ESTIMATED PROFIT
5.1. The general methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Services of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).
5.2. The development of industry-wide standards, as well as standards for the types of construction and installation works, is carried out by organizations - developers, determined by the Pricing Authority.
The developed draft standards for estimated profit are considered by the Interdepartmental Commission (working group) on the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.
Based on the results of the review at the MVK, the developer organizations make appropriate adjustments to the draft standards.
The adjusted standards are transferred to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.
5.3. The development of individual standards for individual contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCSC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed draft individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, the developer organizations make appropriate adjustments to the draft individual norms of estimated profits and pass them on to the customer-developer for approval.
5.4. In the case of economic feasibility, which should be confirmed by the construction organization project (PIC), it is allowed to include costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, paragraph 3) in Chapter 9 “Other work and costs” of the consolidated estimate construction costs and contract prices based on a calculation agreed with the customer-developer.
Annex 1
The list of legislative and regulatory documents used in the preparation of the “Guidelines for determining the estimated profit in construction”
1. The tax code of the Russian Federation (part one) dated July 31, 1998 No. 146-FZ (as amended on March 30, July 9, 1999, January 2, 2000).
2. Federal Law of July 31, 1998 No. 147-ФЗ “On the Enactment of Part One of the Tax Code of the Russian Federation” (as amended on July 9, 1999).
3. Federal Law of August 5, 2000 No. 118-ФЗ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendment of Certain Legislative Acts of the Russian Federation on Taxes”.
4. Law of the Russian Federation of October 18, 1991 No. 1759-1 “On Road Funds in the Russian Federation” (as amended on December 25, 1992, July 1, November 11, 1994, June 23, August 22, December 27, 1995, February 26, May 26, 1997, March 28, June 27, December 29, 1998, February 10, April 12, May 4, 1999).
5. The law of the Russian Federation of December 13, 1991 No. 2030-1 “On the tax on property of enterprises” (as amended on July 16, December 22, 1992, March 6, June 3, 1993, November 11, 1994 ., April 25, June 23, August 22, 1995, January 8, 1998, February 10, May 4, 1999).
6. Law of the Russian Federation dated December 27, 1991 No. 2118-1 “On the Basics of the Tax System in the Russian Federation” (as amended on July 16, December 22, 1992, May 21, 1993, July 1, 1994, July 21, 1997, July 31, October 22, November 18, December 29, 1998, February 10, June 17, July 8, 1999) as regards Articles 18 para. 2 and Art. 19,20,21.
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On tax on profits of enterprises and organizations” (as amended on July 16, December 22, 1992, August 27, 1993, October 27, November 11 December 3, 1994, April 25, June 23.26, November 30, December 27.31, 1995, December 14, 1996, January 10, June 28, 1997, July 31, December 29, 1998, January 6, February 10, March 3, 31, May 4, 1999, the decision of the Constitutional Court of the Russian Federation of October 28, 1999 No. 14-P).
8. Federal Law of June 19, 2000 No. 82-ФЗ “On the Minimum Wage”.
9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulation on the composition of the costs of production and sale of products (works, services) included in the cost of production (works, services), and on the procedure for the formation of financial results taken into account upon taxation of profit ”(as amended on July 26, July 1, November 20, 1995, March 21, October 14, November 22, 1996, March 11, December 31, 1997, May 27, 5.6, September 11, 1998, June 26, July 12, 1999, May 31, 2000).
10. “Typical guidelines for planning and accounting for the cost of construction works”, approved by the Ministry of Construction of the Russian Federation of December 4, 1995 No. BE-11-260 / 7 (as amended on August 14, 1997).
11. Instruction of the Ministry of Taxes and Levies of the Russian Federation of June 15, 2000 No. 62 “On the Procedure for the Calculation and Payment of the Income Tax of Enterprises and Organizations to the Budget”.
12. Letter of the State Tax Service of the Russian Federation dated April 2, 1996 No. 07-3-08 / 112 “On the income tax of privatized enterprises and organizations”.
13. Letter of the State Tax Service of the Russian Federation dated January 6, 1997 No. 02-4-07 / 1 “On the income tax of enterprises and organizations”.
14. Letter of the Department of Tax Reforms of the Ministry of Finance of the Russian Federation dated June 24, 1997 No. 04-02-14 “On the List of Costs Included in the Cost of Production for the Formation of Profit Costs”.
15. Letter of the State Tax Service of the Russian Federation of October 27, 1998 No. ШС-6-02 / 768 “Methodical recommendations on certain issues of profit taxation” (as amended on July 12, 1999).
16. Letter of the Ministry of Taxes and Duties of the Russian Federation dated January 17, 2000 No. 02-1-16 / 2 “On taxation of profits earned by a participant in a joint venture”.
17. Letter of the Tax Policy Department of the Ministry of Finance of the Russian Federation dated February 14, 2000 No. 04-02-05 / 2 “On taxation of exchange rate and sum differences”.
18. Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 n “On approval of the Accounting Regulations Accounting policies of the organization” PBU 1/98 ”(as amended on December 30, 1999).
19. Order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43 n “On approval of the Accounting Regulations“ Organization Accounting Statements ”PBU 4/99”.
20. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n “On the Approval of the Regulation on Accounting and Financial Reporting in the Russian Federation” (as amended on December 30, 1999, March 24, 2000).
21. The order of the Ministry of Finance of the Russian Federation of January 13, 2000 No. 4n “On the forms of financial statements of organizations”.
22. Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 32n “On approval of the Accounting Regulations“ Organization revenues PBU 9/99 ”(as amended on December 30, 1999).
23. Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33n “On approval of the Accounting Regulation“ Organization expenses ”PBU 10/99” (as amended on December 30, 1999).
24. Order of the Ministry of Finance of the Russian Federation of June 15, 1998 No. 25n “On approval of the Accounting Regulation“ Accounting of inventories ”of PBU 5/98” (as amended on December 30, 1999, March 24, 2000 )
25. Order of the Ministry of Finance of the Russian Federation of September 3, 1997 No. 65n “On approval of the Accounting Regulation“ Accounting for Fixed Assets ”PBU 6/97” (as amended on March 24, 2000).
26. Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “On approval of the Accounting Regulation“ Accounting for assets and liabilities whose value is expressed in foreign currency ”PBU 3/2000”.
27. Instruction of the State Tax Service of the Russian Federation of June 8, 1995 No. 33 “On the Procedure for Calculation and Payment of the Tax on the Property of Enterprises to the Budget” (as amended on July 12, October 9, 1995, May 29, June 13, 1997 April 2, 1998).
28. Order of the Ministry of Taxes and Duties of the Russian Federation of 15.11.2000 No. BG-3-04 / 389 “On Amending the Instruction of the State Tax Service of Russia of 08.06.95 No. 33“ On the Procedure for the Calculation and Payment of the Tax on the Property of Enterprises to the Budget ”.
29. Instruction of the Ministry of Taxes and Duties of the Russian Federation of April 4, 2000 No. 59 “On the Procedure for the Calculation and Payment of Taxes Received in Road Funds”.
30. Order of the Ministry of Taxes and Duties of the Russian Federation of October 20, 2000 No. BG-3-03 / 361 “On Amending the Instructions of the Ministry of Taxes and Duties of the Russian Federation of 04.04.2000 No. 59“ On the Procedure for the Calculation and Payment of Taxes Received by Road Funds ”.
31. “The procedure for determining the fee and its maximum size for environmental pollution, waste disposal, other types of harmful effects”, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632.
32. The basic standards for fees for emissions, discharges of pollutants into the environment and waste disposal approved by the Ministry of Natural Resources of the Russian Federation of November 27, 1992 (as amended and supplemented on August 18, 1993).
33. Letter of the Ministry of Finance of the Russian Federation of December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of the Russian Federation of December 21, 1992 No. 04-04 / 72-6344 “Procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens of funds to state extrabudgetary environmental funds ”(as amended on May 23, 1995, August 11, 1997).
34. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 21, 1993 No. 22 “On some issues of the practice of applying the Law of the RSFSR“ On Environmental Protection ”(as amended and supplemented on April 10, 2000).
Appendix 2
Costs not taken into account in the standards of estimated profit
1. Costs that do not affect the production activities of the contractor,
including on the:
- charity contributions;
- development of social and public utilities;
- voluntary donations to election funds;
- bonuses to non-production workers;
- payment of additional (over the established duration) holidays;
- Allocation of lump-sum benefits to employees retiring, allowances for pensions;
- compensation for the cost of meals in the dining rooms and buffets;
- payment for travel in public transport;
- reimbursement of expenses in excess of established norms when referring workers to perform installation, commissioning and construction works, for the mobile and traveling nature of their activities, for work on a rotational basis;
- payment of subscriptions to newspapers and magazines;
- payment of travel expenses in excess of established standards;
- insurance of personnel of construction organizations (except for compulsory social insurance and health insurance)
- to create joint ventures;
- the purchase of shares, bonds and other securities, the costs associated with the issue and distribution of securities;
- the content of the management apparatus of associations, associations, concerns and other higher governing bodies;
- repayment of loans from commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of the amounts at the discount rate of the Central Bank of Russia);
- partial repayment of a bank loan to workers for housing, to acquire a household;
- payments for exceeding the maximum permissible emissions of pollutants;
- the content of educational institutions on the balance sheet of construction organizations;
- maintenance of subsidiary agriculture;
- other expenses incurred at the expense of the organization’s own funds.
2. The costs associated with the replenishment of working capital
The procedure for replenishing these funds is provided for at the conclusion of work contracts, including advance payment of work or obtaining a bank loan for the purchase of materials, products and structures.
3. The costs associated with the infrastructure of the construction organization
These include:
- maintenance of construction and installation organizations on the balance of health facilities, public education, culture and sports, kindergartens, children's camps, housing stocks, as well as cost-sharing with organizations;
- construction of residential and other non-production facilities;
- technical re-equipment, reconstruction, expansion and construction of new production facilities.
Types of construction and installation works |
Standards of estimated profit in% of the wage fund of workers (builders and machine operators) |
Scope (Numbers of collections HESN, HESNm, HESNp) (FER, FERM, FERp) |
|
Earthwork performed: |
GESN-2001-01 |
||
mechanized way |
tab. 01-01-001-138; |
||
manual way |
tab. 01-02-55 - 64; |
||
using means of hydromechanization |
tab. 01-01-144 - 155; |
||
for other types of work (preparatory, related, strengthening) |
tab. 01-02-17 - 49; |
||
Overburden works |
GESN-2001-02 |
||
Blasting operations |
GESN-2001-03 |
||
Wells |
GESN-2001-04 |
||
Pile work |
GESN-2001-05 section 01 |
||
Down wells |
|||
Soil fixation |
|||
Concrete and reinforced concrete monolithic structures in construction: |
GESN-2001-06 |
||
industrial |
section 01 (departments 1 to 14) |
||
housing |
section 01 (sections 16, 17, 18) |
||
Concrete and reinforced concrete prefabricated structures in construction: |
GESN-2001-07 |
||
industrial |
sections 01, 02, 03, 04, 06, 07, 08 (tab. 07-08-002, 003); |
||
housing |
sections 05.08 (tab. 07-08-001, 07-08-006); |
||
Brick and block structures |
GESN-2001-08 |
||
Building metal structures |
GESN-2001-09 |
||
Wooden structures |
GESN-2001-10 |
||
GESN-2001-11 |
|||
GESN-2001-12 |
|||
Protection of building structures and equipment from corrosion |
GESN-2001-13 |
||
Structures in rural construction: |
GESN-2001-14 |
||
metal |
|||
reinforced concrete |
|||
sheathing |
|||
greenhouse construction |
|||
Finishing work |
GESN-2001-15 |
||
Plumbing works - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning) |
GESN-2001-16; 17, 18, 19, 20 |
||
Temporary collapsible buildings and structures |
GESN-2001-21 |
||
External networks of water supply, sewerage, heat supply, gas pipelines |
GESN-2001-22; 23.24 |
||
Main and field pipelines |
GESN-2001-25 |
||
Thermal insulation work |
GESN-2001-26 |
||
Car roads |
GESN-2001-27 (with the exception of section 10) |
||
Railways |
GESN-2001-28 |
||
Tunnels and Undergrounds |
GESN-2001-29 |
||
Closed way of work |
|||
Open way of work |
|||
Bridges and pipes |
GESN-2001-30 |
||
Airdromes |
GESN-2001-31 |
||
Tram rails |
GESN-2001-32 |
||
Power lines |
GESN-2001-33 |
||
Communication, broadcasting and television facilities: |
|||
laying and installation of communication networks |
GESN-2001-34 |
||
installation of radio and television and electronic equipment |
GESNm-2001-10 (departments 04, 05) |
||
laying and installation of intercity communication lines |
GESNm-2001-10 (department 06, section 1, section 3 (when laying long-distance (zone) fiber-optic cables) |
||
Mining operations: |
GESN-2001-35 |
||
in the coal industry |
|||
in other industries |
|||
Earthworks of hydraulic structures |
GESN-2001-36 |
||
Concrete and reinforced concrete structures of hydraulic structures |
GESN-2001-37 |
||
Stone structures of hydraulic structures |
GESN-2001-38 |
||
Metal structures of hydraulic structures |
GESN-2001-39 |
||
Wooden structures of hydraulic structures |
GESN-2001-40 |
||
Waterproofing works in hydraulic structures |
GESN-2001-41 |
||
Shore protection work |
GESN-2001-42 |
||
Shipping ways of slipways and slips |
GESN-2001-43 |
||
Submarine (Diving) Works |
GESN-2001-44 |
||
Industrial furnaces and pipes |
GESN-2001-45 |
||
Landscaping. Protective afforestation. |
GESN-2001-47 |
||
Oil and gas wells |
GESN-2001-48 |
||
Offshore Oil and Gas Wells |
GESN-2001-49 |
||
Installation of equipment |
GESNm-2001-1 - 7, 9, 10 (departments 01-03, department 06, section 4, departments 08-09), 11 (except department 04), 12 (except department 18), 14-19, 21-37 , 39 (except for control of mounting welded joints during installation of NPP equipment), 41.3; |
||
Installation of equipment at nuclear power plants |
GESNm-2001-13, 39 (control of welded joints during installation of NPP equipment) |
||
Electric installation work: |
|||
in nuclear power plants |
GESNm-2001-8 |
||
at other sites |
GESNm-2001-8, 20 (department |
||
Signaling, centralization, blocking and communication device on railways |
GESNm-2001-20 (department 01) |
||
Arrangement of aircraft landing aids and air traffic control systems at aerodromes |
GESNm-2001-8, 10, 11 |
||
Commissioning works |
|||
Work on the reconstruction of buildings and structures (strengthening and replacing existing structures, dismantling and erection of individual structural elements) |
GESN-2001-46 |
Notes:
1. When determining the estimated cost of repairs similar to technological processes in new construction (including the construction of new structural elements in a building under repair), using the TER-2001 (FER-2001) collections, the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using a simplified tax system, estimated profit margins are applied with a coefficient of 0.9.
(Amended edition, Amendment 2004)
Types of repair and construction work |
The standards of estimated profit as a percentage of the payroll of construction workers and machine operators |
Application area |
|
Earthwork performed: |
GESNr-2001-51 |
||
mechanized way |
|||
manual way |
|||
Foundations |
GESNr-2001-52 |
||
GESNr-2001-53 |
|||
Overlap |
GESNr-2001-54 |
||
Partitions |
GESNr-2001-55 |
||
GESNr-2001-56 |
|||
GESNr-2001-57 |
|||
Roofs |
GESNr-2001-58 |
||
Stairs, porch |
GESNr-2001-59 |
||
Furnace work |
GESNr-2001-60 |
||
Plastering work |
GESNr-2001-61 |
||
Painting works |
GESNr-2001-62 |
||
Glass, wallpaper and facing works |
GESNr-2001-63 |
||
Stucco work |
GESNr-2001-64 |
||
Internal sanitary work: |
|||
dismantling and disassembling |
GESNr-2001-65 |
||
pipe change |
|||
External engineering networks: |
|||
disassembly, cleaning |
GESNr-2001-66 |
||
pipe replacement |
|||
Electric installation work |
GESNr-2001-67 |
||
Beautification |
GESNr-2001-68 |
||
Other repair and construction work |
GESNr-2001-69 |
Note:
For organizations using a simplified tax system, estimated profit margins are applied with a coefficient of 0.9.
(Introduced additionally, Amendment 2004)
STATE COMMITTEE OF THE RUSSIAN FEDERATION
ON CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)
GUIDELINES
BY DEFINITION
SIZES OF ESTIMATED PROFIT
IN CONSTRUCTION
MDS 81-25.2001
Moscow 2001
Guidelines for determining the estimated profit in construction (MDS 81-25.2001) / Gosstroy of Russia / Moscow 2001
These Guidelines are intended for a wide range of specialists involved in the issues of estimated standardization and pricing in construction.
DEVELOPED by the Interregional Center for Pricing in the Construction and Building Materials Industries of the Gosstroy of Russia (supervisor - I.I. Dmitrenko, executive contractor - G.P. Shpunt), the State Academy of Professional Retraining and Advanced Training of Executive Officers and Investment Specialists (GASIS) of the Ministry of Education Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and the Krasnodar Territory Center for Pricing in the Construction of the Kubanstroytsena (I.A. Krupenina).
CONSIDERED by the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Services of the Gosstroy of Russia (Editorial Committee: V.A. Stepanov - Head, G.A. Shanin. T.L. Grishchenkova, V.V. Safonov, A.V. Belov ) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.
SUBMITTED BY the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Complex of the Gosstroy of Russia.
ACCEPTED AND INTRODUCED IN ACTION from 03/01/2001 Resolution of the Gosstroy of Russia dated February 28, 2001 No. 15.
REPLACEMENT of the Guidelines for determining the estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and Section 3 of the Guidelines for determining the amount of overhead and estimated profit in construction carried out in the Extreme North and areas equated to them (MDS 81-5.99).
INTRODUCTION
“Guidelines for determining the estimated profit in the construction of MDS 81-25.2001” (hereinafter the Guidelines) determine the principles and procedure for calculating the estimated profit in the formation of the estimated cost of construction.
The guidelines are used to determine the initial (starting) price of construction products in the development of tender documents for tenders for placement of contracts for the performance of work and the provision of services in construction and contractual prices for construction products, established on the basis of negotiations with contractors.
The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation “On Investment Activities in the Russian Federation in the Form of Capital Investments”, the Tax Code of the Russian Federation, Standard Methodological Recommendations for Planning and Accounting for the Cost of Construction (approved by the Ministry of Construction December 4, 1995 № BE-11-260 / 7), Methodological recommendations for the development of enterprise pricing policies (order of the Ministries Economics of the Russian Federation № 118 from October 1, 1997), as well as existing laws and regulations on accounting and other. documents, according to.
The guidelines are agreed with the Ministry of Finance of Russia (letter dated 01.30.01. No. 06-10-24 / 31) and the Ministry of Economic Development of Russia (letter dated 15.12.2000. No. ША-681/05).
The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, funds of the budgets of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed from own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Guidelines apply to work performed in an economic way, as well as to overhaul facilities of buildings and structures by industry.
The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.
1. GENERAL PROVISIONS
1.1. Guidelines are designed to determine the estimated profit:
When making investor estimates for evaluating investment programs (projects), by investors (customer-builders), when preparing a contract to be concluded, incl. in contract bidding and determining contract prices in cases of their formation on the basis of negotiations between customers and contractors;
Contracting organizations in the preparation of price proposals for competitive bidding;
Design organizations in the development of budget documentation.
Estimated profit As part of the estimated cost of construction products, these are funds intended to cover the costs of contractors for the development of production and material incentives for workers.
Estimated profit is a normative part of the cost of construction products and does not apply to the cost of work.
1.4. As a basis for calculating estimated profits, the amount of funds for the remuneration of workers (builders and machine operators) at current prices as part of estimated direct costs is taken.
The procedure for determining the amount of funds for remuneration of workers is given in the "Methodological guidelines for determining the cost of construction in the Russian Federation MDS 81-1.99", Appendix 4.
1.5. Estimated profit is determined using:
Industry-wide standards established for all contractors;
Standards for the types of construction and installation works;
An individual norm developed (in some cases) for a specific contractor. The decision on choosing the option of calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.
2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT REGULATIONS
2.1. When determining the estimated cost of construction and installation works, the industry-wide standard for estimated profit is 65% to the amount of funds for the remuneration of workers (builders and machine operators) and is used to perform general economic calculations in the investment sphere.
2.2. The industry-wide standard of estimated profit as part of the estimated cost of repair and construction works is 50% to the amount of funds for the remuneration of workers (builders and machine operators).
2.3. Industry-wide standards for estimated profits are more appropriate to use to develop investor estimates, feasibility studies for projects and determine the initial (starting) price of the subject of the tender for contract bidding.
By agreement between the customer-builder and the contractor, these estimated profit standards can be applied at the stage of development of working documentation and calculations for work performed.
2.4. When determining the estimated cost of construction and installation work at the stage of development of working documentation and calculations for work performed, the standards of estimated profit for the types of construction and installation work are applied.
The specified standards are given in.
2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profits and standards for the types of construction and installation works.
2.6. In those cases when the conditions of the work are different from those adopted in the averaged standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for workers in agreement with the customer-developer, it is recommended to develop and apply an individual standard for estimated earnings ( excluding construction projects financed from the federal budget).
2.7. Amendments to the standards approved by the State Construction Committee of Russia not allowed.
3. PROCEDURE FOR CALCULATING THE INDIVIDUAL RATING FOR ESTIMATED PROFIT
3.1. When calculating individual standards, the applicable legislative and regulatory documents governing the value of the standardized items are used, as well as data from state statistical reporting and accounting.
Individual standards of estimated profit are determined on the basis of calculations of contractors, carried out by calculation according to the cost items given in.
3.2 . When determining the size of assets under the article “Modernization of equipment, reconstruction of fixed assets”, an analysis should be made of indicators characterizing the property status of contractors (share of fixed assets in assets, share of active part of fixed assets) and the actual condition of fixed assets (updating and disposal of depreciation rate , availability of working capital, etc.).
The amount of funds under this article is determined by calculation based on the data of the business plan of the organization’s investment development and accounting of the expenses of the contractor for these purposes in the previous period.
3.3 . The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, which are reflected in the appendix to the balance sheet.
The appendix reflects cash payments and incentives not related to the production of goods, performance of work, or the provision of services, including:
Expenses for certain types of remuneration in addition to those provided for in labor contracts (contracts);
Material assistance (including gratuitous) to employees to participate in the mortgage system or to partially repay the loan provided for individual housing construction and other social needs;
Payment of the difference in value when sold at preferential prices (below market) for goods (works and services) to employees of the organization;
Payment of vouchers for treatment or recreation of excursions or trips, classes in sports sections, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, as well as other similar payments.
The specified payments and cash incentives include the accrual of a single social tax in accordance with applicable law, on the amount of planned funds for the provision of material assistance to workers and employees, etc.
3.4. For costs determined in accordance with, taxes are accrued in accordance with applicable law.
3.5 Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the estimated estimated profit.
3.6 The calculation of property tax is carried out on the basis of data on fixed assets used during construction and installation works, as well as planned funds for their acquisition and modernization.
3.7 The calculation of the individual norms of estimated profit is carried out according to the formula:
,(1)
where: H and - the rate of individual profit, in percent;
N p - the amount of profit determined by calculation for a particular contractor, thousand rubles;
3 - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles
4. THE PROCEDURE FOR CALCULATING THE ESTIMATED PROFITS IN THE DRAWING UP OF THE ESTIMATED DOCUMENTATION
4.1 When compiling local estimated calculations (estimates) without dividing into sections, the calculation of estimated profit is made at the end of the calculation (estimates), and when forming by sections - at the end of each section and in general according to the estimated calculation (estimate).
4.2 The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.
4.3 When determining the estimated cost of construction products at the current price level, the estimated profit can be determined by the formulas:
at the project stage:
,(2)
,(3)
where: P - estimated profit, thousand rubles;
3 - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of local estimates (estimates), thousand rubles;
Nz - the industry-wide standard for estimated profits established for the wage fund of workers (builders and machine operators) as part of direct costs;
Ncni - the rate of estimated profit fori- the type of construction and installation work given in, in percent;
n - the total number of types of work for this facility.
4.4 When applying the basic index method, the estimated cost will be determined by the formulas:
at the project stage:
,(4)
at the stage of “working documentation”:
,(5)
where: S b - the amount of funds for the wages of construction workers and machine operators, taken into account as part of the direct costs of local estimates (estimates), compiled using estimated standards and prices at a basic level, thousand rubles;
3 ci and 3 mi - total for i- the type of work estimated cost of labor (basic salary) of construction workers and machine operators, thousand rubles;
And from - an index of the current level of funds for remuneration in construction in relation to the level of remuneration (basic estimated wages of workers), taken into account by estimated norms and prices of a basic level;
n - total number of types of work for this facility.
4.5. When determining the cost of construction and installation work carried out by individual entrepreneurs (individuals) under household or construction contracts, it is recommended that the estimated profit be determined at an individual rate agreed with the customer.
5. ORGANIZATION OF WORK ON THE DETERMINATION OF REGULATIONS OF ESTIMATED PROFIT
5.1. The general methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Rationing in the Construction and Housing and Communal Services of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).
5.2. The development of industry-wide standards, as well as standards for the types of construction and installation works, is carried out by organizations - developers, determined by the Pricing Authority.
The developed draft standards for estimated profit are considered by the Interdepartmental Commission (working group) on the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.
Based on the results of the review at the MVK, the developer organizations make appropriate adjustments to the draft standards.
The adjusted standards are transferred to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.
5.3. The development of individual standards for individual contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCSC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed draft individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, the developer organizations make appropriate adjustments to the draft individual norms of estimated profits and pass them on to the customer-developer for approval.
5.4. In the case of economic feasibility, which should be confirmed by the construction organization project (PIC), it is allowed to include costs associated with the infrastructure of construction and installation organizations and the development of the production base (,) in chapter 9 “Other work and costs” of the consolidated estimated cost of construction and contractual prices based on a calculation agreed with the customer-developer.
Annex 1
The list of legislative and regulatory documents used in the preparation of "Methodological guidelines for determining the estimated profit in construction"
1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3824; 1999, No. 28, Article 3487; 2000, No. 2, Article . 134).
2. Federal Law of July 31, 1998 No. 147-ФЗ “On the Enactment of Part One of the Tax Code of the Russian Federation” (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3825; 1999, No. 28, Article 3488; 2000, No. 32, Article 3341).
3. Federal Law of August 5, 2000 No. 118-ФЗ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendment of Certain Legislative Acts of the Russian Federation on Taxes” (Collection of Legislation of the Russian Federation, 2000, No. 32, Art. 3341).
4. Law of the Russian Federation of October 18, 1991 No. 1759-1 “On Road Funds in the Russian Federation” (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, No. 44, Article 1426; Bulletin of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1993, No. 37, Article 102; collection of laws of the Russian Federation, 1994, No. 29, Article 3010; 1995, No. 26, Article 2402; No. 35, Article 3503; 1996, No. 1, Article . 4; 1997, No. 22, Article 2545; 1998, No. 13, Article 1473; No. 26, Article 3013; 1999, No. 1, Article 1; No. 7, Article 879; No. 16, Article 1930 ; No. 18, Article 2221).
5. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On the tax on property of enterprises” (Bulletin of the Congress of People’s Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 12, Article 599; No. 34, Article 1976 ; 1993, No. 4, Article 118; No. 25, Article 905; collection of laws of the Russian Federation, 1995, No. 18, Article 1590).
6. Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the Basics of the Tax System in the Russian Federation”, clause 2, article 18 and articles 19, 20, 21 (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992 , No. 11, Article 52; No. 34, Article 1976; 1993, No. 4, Article 118; Meeting of the Legislation of the Russian Federation, 1997, No. 30, Article 3593; 1998, No. 31, Article 3816, 3828; No. 43, Article 5213; 1999, No. 1, Article 1; No. 7, Article 879; No. 25, Article 3041; No. 28, Article 3475; 2000, No. 32, Article 3341).
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On tax on profits of enterprises and organizations” (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 11, Article 525; No. 34, Article 1976; No. 4. Article 118; Rossiyskaya Gazeta, 1993, November 3, No. 205; collection of laws of the Russian Federation, 1994, No. 27, Article 2823; No. 29, Article 3010; No. 32, Article 3304 ; 1995, No. 18, Art. 1592; No. 26, Art. 2402, 2403; No. 49, Art. 4695; 1996, No. 1, Art. 4, 20; No. 51, Art. 5682; 1997, No. 3, Art. .357; 998, No. 47, Article 5702; 1999, No. 2, Article 237; No. 10. Article 1162; No. 14, Article 1660; 2000, No. 32, Article 3341).
8. Federal Law of June 19, 2000 No. 82-ФЗ “On the Minimum Wage” (Collected Legislation of the Russian Federation, 2000. No. 26. Article 2729).
9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulation on the composition of the costs of production and sale of products (works, services) included in the cost of production (works, services), and on the procedure for the formation of financial results taken into account for profit taxation ”(Collection of acts of the President and the Government of the Russian Federation, 1992, No. 9, Article 602; Collection of legislation of the Russian Federation, 1995, No. 27, Article 2587; No. 28, Article 2686; No. 48, Article 4683; 1996, No. 43, Art. 4924; No. 49, Art. 5557; 1998, No. 2, Art. 260; No. 22, Art. 2469; No. 37, Art. 4624; 1999, 29, Article 3757;. 2000, №23, article 2431)..
11. Instruction of the Ministry of Taxes and Duties of Russia dated June 15, 2000 No. 62 “On the Procedure for Calculation and Payment to the Budget of the Profit Tax of Enterprises and Organizations”
12. Letter of the State Tax Service of Russia dated April 2, 1.996 No. 07-3-08 / 112 "On the income tax of privatized enterprises and organizations."
13. Letter of the State Tax Service of Russia dated January 6, 1997 No. 02-4-07 / 1 "On the income tax of enterprises and organizations."
14. Letter of the Department of Tax Reforms of the Ministry of Finance of Russia dated June 24, 1997 No. 04-02-14 “On the List of Costs Included in the Cost of Production for the Formation of Profit Costs”.
15. Letter of the State Tax Service of Russia dated October 27, 1998 No. ШС-6-02 / 768 "Methodical recommendations on certain issues of profit taxation" (as amended on July 12, 1999).
16. Letter of the Ministry of Taxes and Duties of Russia dated January 17, 2000 No. 02-1-16 / 2 “On taxation of profits earned by a participant in a joint venture”.
17. Letter of the Tax Policy Department of the Ministry of Finance of Russia dated February 14, 2000 No. 04-02-05 / 2 “On taxation of exchange rate and sum differences”.
18. Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n “On approval of the Accounting Regulation“ Accounting policies of the organization ”PBU 1/98” (as amended on December 30, 1999).
19. Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n “On approval of the Accounting Regulations“ Organization's Accounting Statements ”PBU 4/99”.
20. The order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (as amended on December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n “On Forms of the Financial Statements of Organizations”.
22. The order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n “On approval of the Accounting Regulation“ Income of the organization ”PBU 9/99” (as amended on December 30, 1999).
23. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n “On approval of the Accounting Regulation“ Organization expenses ”PBU 10/99” (as amended on December 30, 1999).
24. Order of the Ministry of Finance of Russia of June 15, 1998 No. 25н “On approval of the Accounting Regulation“ Accounting for inventories ”of PBU 5/98” (as amended on December 30, 1999, March 24, 2000) .
25. Order of the Ministry of Finance of Russia dated September 3, 1997 No. 65n “On approval of the Accounting Regulation“ Accounting for Fixed Assets ”RAS 6/97” (as amended on March 24, 2000).
26. Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n “On approval of the Accounting Regulation“ Accounting for Assets and Liabilities, the Value of which is Expressed in Foreign Currency ”PBU 3/2000”.
27. Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the Procedure for Calculation and Payment of the Tax on the Property of Enterprises to the Budget” (as amended on July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).
28. Order of the Ministry of Taxes and Duties of the Russian Federation of November 15, 2000 No. BG-3-04 / 389 “On Amending the Instruction of the State Tax Service of Russia of June 08, 95 No. 33“ On the Procedure for Calculation and Payment of the Tax on the Property of Enterprises to the Budget ”.
29. Instruction of the Ministry of Taxes and Duties of the Russian Federation of April 4, 2000 No. 59 “On the Procedure for Calculation and Payment of Taxes Received in Road Funds”.
30. Order of the Ministry of Taxes and Duties of Russia of October 20, 2000 No. BG-3-03 / 361 “On Amendments to the Instructions of the Ministry of Taxes and Duties of Russia of 04.04.2000 No. 59“ On the Procedure for the Calculation and Payment of Taxes Received by Road Funds ”.
31. The procedure for determining the fee and its maximum size for environmental pollution, waste disposal, other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (Collection of Acts of the President and Government of the Russian Federation. 1992, No. 10. Article 726; 1995, No. 3, Article 190).
32. The basic standards for charges for emissions, discharges of pollutants into the environment and waste disposal approved by the Ministry of Natural Resources of Russia dated November 27, 1992 (as amended and supplemented on August 18, 1993).
33. Letter of the Ministry of Finance of Russia dated December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of Russia dated December 21, 1992 No. 04-04 / 72-6344 “Procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens funds to state extrabudgetary environmental funds ”(as amended on May 23, 1995, August 11, 1997).
34. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 21, 1993 No. 22 “On some issues of the practice of applying the Law of the RSFSR“ On Environmental Protection ”(Bulletin of the Supreme Arbitration Court of the Russian Federation, 1994, No. 3; 2000, No. 6) .
Appendix 2
Costs not taken into account in the standards of estimated profit
1. Costs that do not affect the production activities of the contractor,
including on the:
Charitable contributions;
Development of social and public utilities;
Voluntary donations to election funds;
Bonuses to non-production workers;
Payment of additional (over the established duration) holidays;
Allocation of lump-sum benefits to employees retiring, pension allowances;
Compensation of the cost of meals in the dining rooms and buffets;
Payment of fares in public transport;
Reimbursement of expenses in excess of established norms when referring workers to perform installation, commissioning and construction works, for the mobile and traveling nature of their activities, for work on a rotational basis;
Payment of subscription to newspapers and magazines;
Payment of travel expenses in excess of established standards;
Insurance of personnel of construction organizations (except for compulsory social insurance and health insurance);
On the establishment of joint ventures;
Purchase of stocks, bonds and other securities, costs associated with the issue and distribution of securities;
Repayment of loans of commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of the amounts at the discount rate of the Central Bank of Russia);
Partial repayment of a bank loan to employees for housing construction, to acquire a household;
Payments for exceeding the maximum permissible emissions of pollutants;
Other expenses incurred at the expense of the organization’s own funds.
2. The costs associated with the replenishment of working capital
The procedure for replenishing these funds is provided for at the conclusion of work contracts, including advance payment of work or obtaining a bank loan for the purchase of materials, products and structures.
3. Costs associated with the infrastructure of the construction organization
These include:
Construction of residential and other non-production facilities;
Technical re-equipment, reconstruction, expansion and construction of new industrial facilities.
Appendix 3
(Changed edition.
Letter of the Ministry of Industry and Energy of Russia
dated November 18, 2004 No. AP-5536/06)
Recommended estimates of estimated profit by type of construction and installation work
|
No. p / p |
Types of construction and installation works |
Regulations estimated profit in% to the wage fund of workers (builders and machine operators) |
Application area (Numbers of collections of HPPs, HPPs, HPPs) (FER, FERM, FERp) |
|
Earthwork performed: mechanized way |
GESN – 2001-01 tab. 01-01-001 ÷ 138; 01-02-01 ÷ 11; |
||
|
manual way |
tab. 01-02-55 ÷ 64; |
||
|
using means of hydromechanization |
tab. 01-01-144 ÷ 155; |
||
|
for other types of work (preparatory, related, strengthening) |
tab. 01-02-17 ÷ 49; 01-02-65 ÷ 135; |
||
|
Overburden works |
GESN – 2001-02 |
||
|
Blasting operations |
GESN – 2001-03 |
||
|
Wells |
GESN – 2001-04 |
||
|
Pile work |
GESN – 2001-05 section 01 |
||
|
Down wells |
section 02 |
||
|
Soil fixation |
section 03 |
||
|
Concrete and reinforced concrete monolithic structures in construction: industrial |
GESN – 2001-06 section 01 (departments 1 ÷ 14) |
||
|
housing |
section 01 (departments 16,17,18) |
||
|
Concrete and reinforced concrete prefabricated structures in construction: industrial |
GESN – 2001–07 sections 01, 02, 03, 04, 06, 07, 08 (tab. 07-08-002,003); |
||
|
housing |
sections 05, 08 (tab. 07-08-001, 07-08-006); |
||
|
Brick and block structures |
GESN – 2001-08 |
||
|
Building metal structures |
GESN – 2001-09 |
||
|
Wooden structures |
GESN – 2001-10 |
||
|
Floors |
GESN – 2001-11 |
||
|
Roofs |
GESN – 2001-12 |
||
|
Protection of building structures and equipment from corrosion |
GESN – 2001-13 |
||
|
14.1 |
Structures in rural construction: metal |
GESN – 2001-14 |
|
|
14.2 |
reinforced concrete |
||
|
14.3 |
sheathing |
||
|
14.4 |
greenhouse construction |
||
|
Finishing work |
GESN – 2001-15 |
||
|
Plumbing works - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning) |
GESN – 2001-16; 17, 18, 19, 20 |
||
|
Temporary collapsible buildings and structures |
GESN – 2001-21 |
||
|
External networks of water supply, sewerage, heat supply, gas pipelines |
GESN – 2001-22; 23, 24 |
||
|
Main and field pipelines |
GESN – 2001-25 |
||
|
Thermal insulation work |
GESN – 2001-26 |
||
|
Car roads |
GESN – 2001-27 (excluding clause 10) |
||
|
Railways |
GESN – 2001-28 |
||
|
23.1 23.2 |
Tunnels and Undergrounds closed way of work open way of work |
GESN – 2001-29 |
|
|
Bridges and pipes |
GESN – 2001-30 |
||
|
Airdromes |
GESN – 2001-31 |
||
|
Tram rails |
GESN – 2001-32 |
||
|
Power lines |
GESN – 2001-33 |
||
|
28.1 |
Communication, broadcasting and television facilities: laying and installation of communication networks |
GESN – 2001-34 GESNm – 2001-10 (Division 06, Section 2, section 3 (when laying urban fiber optic cables), section 5 |
|
|
installation of radio and television and electronic equipment |
GESNm – 2001-10 (departments 04, 05) GESNm – 2001-11 (department 04) |
||
|
laying and installation of intercity communication lines |
GESNm – 2001-10 (Division 06, Section 1, Section 3 (when laying long-distance (zone) fiber-optic cables) |
||
|
Mining operations: |
GESN – 2001-35 |
||
|
29.1 |
in the coal industry |
||
|
29.2 |
in other industries |
||
|
Earthworks of hydraulic structures |
GESN – 2001-36 |
||
|
Concrete and reinforced concrete structures of hydraulic structures |
GESN – 2001-37 |
||
|
Stone structures of hydraulic structures |
GESN – 2001-38 |
||
|
Metal structures of hydraulic structures |
GESN – 2001-39 |
||
|
Wooden structures of hydraulic structures |
GESN – 2001-40 |
||
|
Waterproofing works in hydraulic structures |
GESN – 2001-41 |
||
|
Shore protection work |
GESN – 2001-42 |
||
|
Shipping ways of slipways and slips |
GESN – 2001-43 |
||
|
Submarine (Diving) Works |
GESN – 2001-44 |
||
|
Industrial furnaces and pipes |
GESN – 2001-45 |
||
|
Landscaping. Protective afforestation |
GESN – 2001-47 |
||
|
Oil and gas wells |
GESN – 2001-48 |
||
|
Offshore Oil and Gas Wells |
GESN – 2001-49 |
||
|
Installation of equipment |
GESNm – 2001-1 ÷ 7, 9, 10 (departments 01-03, department 06, section 4, departments 08-09), 11 (except for department 04), 12 (except for department 18), 14-19, 21-37, 39 (except for the control of welded joints during equipment installation Nuclear power plant), 41; |
||
|
Installation of equipment at nuclear power plants |
GESNm – 2001-13, 39 (control of mounting welded joints during installation of NPP equipment) |
||
|
Electric installation work: |
|||
|
45.1 |
in nuclear power plants |
GESNm – 2001-8 |
|
|
45.2 |
{!LANG-e744585f7542bb2bd264899f0d7f2190!} |
{!LANG-a97531a64fe465415f11fcfbc76ec47f!} {!LANG-72f8c23bc0ed849cb06d0822f04a53fd!} |
|
|
{!LANG-471c1fd5ed0a7fc246fe4a2020c7183e!} |
{!LANG-dadd8b4ac7225cab94a78d116aa8368e!} {!LANG-439af1a0049e6aceb8fc416b6187a266!} GESNm – 2001-10 {!LANG-80ea794ed05a218972974f925b57345a!} |
||
|
{!LANG-72250cc339d3ab99b57fa1696bf9a5d4!} |
{!LANG-37c8d09452de29e50d3d66e7ad2512a9!} |
||
|
{!LANG-32f44abbabf08f05d1791eb2e4d3e14e!} |
{!LANG-15471ff9995dc87d5b3c0ddd05b0a766!} |
||
|
{!LANG-fe5498c73b875356b679534675f030bd!} |
{!LANG-ec91465723d3edec73996d7b481cab9b!} |
Notes:
{!LANG-e77d2e5e3c890750c70978c501f183b6!}
{!LANG-7ec39dbf8501d52c5117669b80488b25!}
{!LANG-4fa97b9d9b8370ef7f09df7d40397fea!}
{!LANG-98d53e4e7bcd441e798bf15637fbd0de!}
Letter of the Ministry of Industry and Energy of Russia
{!LANG-e5b58e238a43c9fe90c60261b4caba0a!})
{!LANG-f68aecd7a0abf520ba034e8efa0d5cc6!}
|
Types of repair and construction work |
{!LANG-1c64e2c8c95e906fd5e540f3fe02e9c2!} |
{!LANG-c3023034e3a5ebb88b4917b6650032e5!} {!LANG-7ca7df5b76c93f5e027aa15792138a1e!} |
|
|
{!LANG-00c3c8c4b19da59f5f30c9b3b6523b85!} {!LANG-ffe477680ea606921316086d6bc5ff10!} |
GESNr-2001-51 |
||
|
manual way |
|||
|
Foundations |
GESNr-2001-52 |
||
|
GESNr-2001-53 |
|||
|
Overlap |
GESNr-2001-54 |
||
|
Partitions |
GESNr-2001-55 |
||
|
GESNr-2001-56 |
|||
|
GESNr-2001-57 |
|||
|
Roofs |
GESNr-2001-58 |
||
|
Stairs, porch |
GESNr-2001-59 |
||
|
{!LANG-f9885cbd635006fdfc921bd48718e474!} |
GESNr-2001-60 |
||
|
Plastering work |
GESNr-2001-61 |
||
|
Painting works |
GESNr-2001-62 |
||
|
Glass, wallpaper and facing works |
GESNr-2001-63 |
||
|
Stucco work |
GESNr-2001-64 |
||
|
Internal sanitary work: dismantling and disassembling pipe change |
GESNr-2001-65 |
||
|
External engineering networks: disassembly, cleaning pipe replacement |
GESNr-2001-66 |
||
|
Electric installation work |
GESNr-2001-67 |
||
|
Beautification |
GESNr-2001-68 |
||
|
{!LANG-0049640058db58f75ebd08e86140f20e!} |
GESNr-2001-69 |
{!LANG-bc037bafdabd8779e67372edb3e59cf7!}
{!LANG-0b0f7cc8a8fa7c3151cf639a1caa8f82!}
{!LANG-a7bbf479fa00a23881a603ba1efbc07a!}
{!LANG-02757f386a4d79479739951ab056f711!}
{!LANG-02757f386a4d79479739951ab056f711!}
{!LANG-e486786a26fee67297924002440028dc!}
{!LANG-2915cb72f006025cc9cb2e1409d30fc0!}