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Overhead expenses mds 81 34.2007. State Committee of the Russian Federation for Construction and Housing and Communal Services

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITIES
COMPLEX
(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS
A-PRIORY
OVERHEAD COSTS
IN CONSTRUCTION

MDS 81-33.2004

Moscow 2004

DEVELOPED Interregional Center for Pricing in Construction and Building Materials Industry of the State Construction Committee of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

CONSIDERED Department of Pricing and Estimated Rationing of the Gosstroy of Russia (V.A. Stepanov, I.Yu. Nosenko).

CONSIDERED and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 No. 01-NS-17/3).

SUBMITTED FOR APPROVAL Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

ACCEPTED AND INTRODUCED from January 12, 2004 by the Decree of the Gosstroy of Russia dated January 12, 2004 No. 6

IN REPLACEMENT"Guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, put into effect by the Decree of the Gosstroy of Russia dated December 17, 1999 No. 76.

INTRODUCTION

These Guidelines determine the procedure for calculating the amount of overhead costs when calculating the estimated cost of construction products.

The provisions given in the Guidelines are recommended for use by organizations, regardless of departmental affiliation and form of ownership, carrying out construction with the involvement of funds from the state budget of all levels and state extra-budgetary funds, as well as extra-budgetary sources of funding.

The guidelines contain basic information about the system of overhead costs that has developed in the Russian Federation in the conditions of market relations.

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 carried out in the form of capital investments", the Tax Code of the Russian Federation, the Guidelines for planning and accounting for the cost of construction work, as well as in current regulations on accounting and other documents given in the appendix.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, calculating individual rates and applying overhead rates.

The provisions of this document also apply to the facilities for the overhaul of buildings and structures of all sectors of the national economy, taking into account the features reflected in the relevant methodological documents of the Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the amount of overhead costs:

Investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;

Contractor organizations in the preparation of price proposals for competitive bidding and settlements for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs, as part of the estimated cost of construction and installation works, are a set of costs associated with the creation of the necessary conditions for the implementation of construction, repair, construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the industry average socially necessary costs that are part of the price of construction products.

1.4. To determine the cost of construction at various stages of the investment process, it is recommended to use a system of overhead costs, which, according to their functional purpose and scope of application, are divided into the following types:

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction works;

Individual norms for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized in an indirect way as a percentage of the estimated costs for the remuneration of workers (builders and machine operators) as part of direct costs.

The procedure for determining the amount of estimated costs for the remuneration of workers is given in the appendix.

2. ORGANIZATION OF THE DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

2.1. General methodological guidance on the development of overhead costs is carried out by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).

2.2. The development of consolidated standards for the main types of construction and standards for the types of construction and installation work is carried out by development organizations determined by the Pricing Department.

The developed draft standards for overhead costs are considered by the Interdepartmental Commission (Working Group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.

Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.

The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

2.3. The development of individual standards for specific construction and installation or repair and construction organizations is carried out by contractors (corporations, joint-stock companies, concerns, associations, etc.) or regional centers for pricing in construction (RCCS) on the basis of contracts concluded with contractors for the performance of these works .

The developed drafts of individual overhead rates are transferred by the contractor to the customer for consideration and appropriate examination.

On the basis of expert opinions, the development organizations make appropriate adjustments to the draft individual overhead rates and transfer them to the customer for final approval.

3. ORDER OF DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

3.1. Aggregate standards for the main types of construction are determined on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) in the industry as a whole and the structure of contract work performed by the main types of construction.

The system of these standards consists of 10 types and is given in the appendix.

It is advisable to use the aggregated overhead costs for the main types of construction for the development of investor estimates and at the stage of preparing tender documentation for contract bidding.

3.2. Standards for overhead costs by types of construction, installation and repair and construction works are developed on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) for individual specialized representative organizations, taking into account the structure of estimated direct costs in the estimated cost of construction , installation, repair and construction and special construction works, determined on the basis of the estimate and regulatory framework of 2001.

The system of these standards consists of 86 types and is given in the appendices and.

Standards for overhead costs by types of construction and installation works should be applied at the stage of development of working design and estimate documentation, as well as when paying for the work performed.

3.3. Standards for overhead costs by types of construction, construction, repair and construction and installation works have been developed without taking into account the regions of the Far North and areas equated to them. The procedure for calculating the amount of overhead costs in these areas is given in the Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and areas equated to them (MDS 81-34.2004), approved by the Decree of the Gosstroy of Russia dated 12.01.2004 No. 5.

3.4. Aggregated norms of overhead costs by types of construction and norms of overhead costs by types of construction, installation and repair and construction works can be adjusted by the authorized federal executive body in connection with the publication of new legislative and regulatory acts, as well as based on the results of observations and analysis of actual overhead costs construction organizations.

3.5. Individual overhead rates of contractors are determined on the basis of the estimated costs required for the management, organization and maintenance of the construction process, and must take into account the actual conditions of a particular construction, which differ from the average ones provided for in the aggregated overhead rates.

3.6. It is advisable to calculate individual overhead costs using the item-by-item calculation method, which provides for the calculation of the mass of overhead costs for specific contractors using the calculation and analytical method by cost items, attributing it to the wage fund of construction workers and machine operators.

The list of overhead cost items in construction is given in the appendix.

Of the five sections provided for in the said List, the calculation of the overhead rate does not take into account the cost items of Section V “Costs not included in the overhead rates, but attributable to overhead costs”.

These include:

Work-related disability benefits paid to employees on the basis of court decisions;

Taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law (with the exception of deductions for the unified social tax);

The costs of payments (insurance premiums) for voluntary insurance in accordance with the procedure established by the legislation of the Russian Federation, means of transport (water, air, ground), civil liability property of organizations - sources of increased danger, civil liability of carriers, professional liability, voluntary insurance against accidents cases and illnesses, as well as health insurance;

Deductions to the reserve for the construction of temporary (titular) buildings (structures) in cases where funds for their construction are provided for in the free (contractual) price of construction;

The cost of transporting employees living at a distance of more than 3 kilometers from the place of work to the place of work and back by road transport (own or rented), if municipal or suburban transport is not able to ensure their transportation and it is not possible to organize transportation by organizing special urban passenger routes transport; additional costs associated with attracting, on a contractual basis with local executive authorities, the funds of a construction organization to cover the costs of transporting employees by ground, urban public transport routes (except for taxis), in excess of the amounts determined based on the current tariffs for the relevant modes of transport;

Additional costs associated with the implementation of contract work on a rotational basis;

Costs for relocation of construction organizations and their divisions to other construction sites;

The costs provided for by the legislation of the Russian Federation associated with the recruitment of labor, including payment for graduates of secondary vocational schools and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as vacations before starting work;

Additional costs associated with the use of student teams, military construction units and other contingents in the construction of facilities (made in accordance with the current legislation of the Russian Federation);

Expenses for carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, midges, encephalitis mites, etc.);

Costs associated with sending workers to perform construction, installation and special construction work. For taxation purposes, these costs are accepted in the amounts established by the legislation of the Russian Federation;

Current costs associated with the maintenance and operation of environmental funds (treatment facilities, ash collectors, filters and other environmental facilities), wastewater treatment and other types of current environmental costs;

Other expenses reimbursed by customers in accordance with applicable laws and regulations.

The specified costs in the financial statements are included in the item “Overhead costs”, and in the estimate documentation they are included in chapter 8 “Temporary buildings and structures” and chapter 9 “Other work and costs” of the consolidated cost estimate for construction.

3.7. Item-by-item costing when calculating an individual overhead rate should be carried out:

For normalized cost items - on the basis of existing legislative and regulatory documents regulating their value;

For non-standardized cost items - in accordance with the accounting data of contractors.

3.8. When calculating the individual overhead rate, it is necessary to analyze the annual data of the federal state statistical observation on the costs of production and sale of products (works, services) in the form 5-z, approved by the Decree of the State Statistics Committee of Russia dated 09.09.2003 No. 82.

3.9. For an expert assessment of expenses by overhead items, it is recommended to use the data on the itemized structure of overhead costs by elements, as well as the industry average structure of overhead costs, given in the appendices and. The specified data are for reference only and cannot be used to calculate the individual overhead rate.

3.10. When calculating an individual overhead rate, overhead (shop) expenses of auxiliary, auxiliary production, service and other facilities that are on an independent (separate) balance sheet or as part of subdivisions of contracting organizations should not be taken into account.

These costs are included in the cost of products or services of these farms.

3.11. When developing individual overhead rates, it must be taken into account that, in accordance with the provisions on the relationship between the general contractor organizations and the subcontractor, provided for by the construction contract concluded between them, the subcontractor transfers, at the expense of overhead costs, a fee to the general contractor to cover administrative and business expenses related to the provision of technical documentation and coordination of work, acceptance and delivery of work, logistics, provision of fire and watch guards, safety, temporary (not title) buildings and structures, etc. At the same time, the subcontractor attributes the amount of deductions to the specified overhead items, and the general contractor reduces accordingly similar expenses.

4. APPLICATION OF REGULATIONS OF OVERHEAD COSTS IN THE PREPARATION OF ESTIMATE DOCUMENTATION FOR THE CONSTRUCTION OF FACILITIES AND PAYMENTS FOR THE COMPLETED WORKS

4.1. The amount of overhead costs is determined in local estimates (estimated calculations) at the current price level (basic price level taken into account in the 2001 estimate and regulatory framework).

When using aggregated standards for overhead costs by type of construction, overhead costs are charged at the end of the estimate (calculation) following the total of direct costs.

Accrual of overhead costs by types of construction, installation and repair and construction works is carried out for work packages determined in accordance with the name of the collections GESN-2001, GESNm-2001, GESNr-2001 and GESNp-2001.

The binding of overhead costs by type of work to the specified collections (scope) is given in the appendices and.

In cases where there are no standards for overhead costs by type of work during the construction of nuclear power plants, it is allowed to apply an aggregated standard for overhead costs by type of construction.

4.2. The procedure for applying overhead costs in estimates depends on the method for determining the estimated cost of construction and installation works and the staging of project documentation.

4.3. When using the resource method, when in the process of compiling local estimates (budgets) funds for the remuneration of workers are determined at the current price level, the amount of overhead costs can be determined by the formula:

at the project stage:

, (3)

where H- the amount of overhead costs, rub. or thousand rubles;

W- the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), rub. or thousand rubles;

Ns- the aggregated standard of overhead costs by types of construction, given in the appendix (in percent);

Np- individual overhead rate for the contractor (in percent);

HPi- overhead rate for i- to the type of construction, installation and repair work given in the annexes and (in percent).

4.4. When applying the base-index method, when the calculation of funds for the remuneration of workers is made on the basis of the estimated value of remuneration, taken into account in the estimated regulatory base of 2001, the following formulas can be applied:

at the project stage:

, (4)

at the stage of working documentation:

, (5)

, (6)

where Wwith and Zm- the total estimated value of the remuneration of construction workers and machine operators for the facility in the level of estimated norms and prices as of 01.01.2000, in rubles;

Andfrom- index of the current level of funds for wages in construction in relation to the level of estimated wages of workers, taken into account by estimated norms and prices since 2001;

Zsi and Wmi- total for i-for this type of work, the estimated wages of construction workers and machine operators in the level of estimated prices as of 01.01.2000, in rubles;

n- the total number of types of work on this object.

4.5. When compiling estimate documentation for the construction of facilities, when the subcontractor performing certain types of construction work is unknown, it is recommended that the estimated cost of such work be determined using the overhead rate for the general contractor. When calculating the general contractor with the subcontractor for the work performed, the subcontractor's overhead rate is applied.

4.6. To determine the cost of construction work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended to calculate the amount of overhead costs on the basis of an individual norm by calculating by cost items, taking into account only those cost and expense items that correspond to the actual conditions of implementation domestic or construction work.

4.7. When determining the estimated cost of construction and calculating for the work performed for individual entrepreneurs and organizations using the simplified taxation system, it is necessary to exclude from the calculation of the individual overhead rate the costs associated with the payment of the unified social tax (UST).

When organizations use in local estimates aggregated standards for overhead costs by type of construction or by type of construction, installation and repair and construction works, a coefficient of 0.7 is applied to these standards.

4.8. Standards for overhead costs for work on the overhaul of industrial buildings and structures performed by contractors are accepted in the amounts established for construction work.

At the same time, a reduction factor of 0.9 is not applied to determine the estimated cost of overhaul of industrial facilities using overhead standards for types of construction and installation work.

4.9. The amount of overhead costs for construction (repair and construction) work carried out by an economic method is determined according to an individual norm.

When using overhead costs by types of construction or types of work in estimates, a coefficient of 0.6 must be applied.

4.10. When determining the estimated cost of materials, semi-finished products, as well as metal and pipeline blanks manufactured under construction conditions, overhead costs are charged at an individual rate or in the amount of 66% of the wage fund of workers (builders and machine operators).

The specified procedure is also applied in settlements for work performed between the customer and the contractor.

5. ACCOUNTING FOR OVERHEAD COSTS

5.1. Accounting for overhead costs is maintained by construction organizations in accordance with the principles established by the accounting standard for accounting for costs and income associated with construction.

5.2. Accounting for overhead costs is carried out on the basis of primary accounting documentation (payment requests, invoices, bank statements, payrolls, orders, acts, advance payments, etc.), drawn up in the manner prescribed by the relevant regulations.

5.3. Accounting for overhead costs is carried out in the journal-order No. 10-c on account 26 “General (overhead) expenses” separately for overhead costs related to the main production and for expenses related to auxiliary production. Overhead costs associated with the maintenance of the non-productive sphere are taken into account directly on account 29 “Serving industries and farms”.

5.4. Overhead costs of the main production in construction organizations on a monthly basis in proportion to direct costs relate to the costs of construction work reflected on account 20 “Main production”, as well as accounted for on account 30 “Non-capital works” (except for the costs of erecting temporary non-title structures).

Overhead costs of the main production in trusts (structural divisions) of mechanization are monthly distributed in proportion to direct costs to the accounts of construction work performed for customers under contractor agreements, and work on the operation of construction machines and mechanisms provided as services.

5.5. Certain types of expenses included in overhead expenses within the established norms, calculated from volumetric indicators (for entertainment expenses, advertising, advanced training), are determined in the prescribed manner for the construction organization as a whole, with the subsequent distribution of the limit by structural divisions.

5.6. To compare the estimated value with the actual overhead costs in each contractor, an estimate of overhead costs for all items included in the list of cost items should be prepared. For each item of overhead costs, in turn, separate estimates (calculations) are developed, on the basis of which the total amount and structure of overhead costs is determined.

Comparison of estimated and actual overhead costs makes it possible to compare the socially necessary and individual costs for the organization, management and maintenance of construction production.

In cases where the actual amount of overhead costs exceeds the estimate, it is recommended to develop individual overhead rates.

Appendix 1 LIST OF LEGISLATIVE AND REGULATORY DOCUMENTS USED IN THE PREPARATION OF "METHODOLOGICAL INSTRUCTIONS FOR DETERMINING THE AMOUNT OF OVERHEAD COSTS IN CONSTRUCTION".

1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134) .

2. Federal Law No. 147-FZ of July 31, 1998 “On the Enactment of Part One of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3825; 1999, No. 28, Art. 3488; 2000, No. 32 article 3341).

3. Federal Laws No. 118-FZ of 05.08.2000 “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes” (Collected Legislation of the Russian Federation, 2000 No. 32, Art. 3341 ).

4. Federal Law No. 110-FZ of 06.08.2001 “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, and on Recognizing Certain Acts (Provisions of Acts) of Legislation as invalid of the Russian Federation on taxes and fees (as amended by Federal Laws No. 187-FZ dated December 29, 2001, and No. 198-FZ dated December 31, 2001).

5. Chapter 25 of the Tax Code of the Russian Federation "Corporate Income Tax".

6. Chapter 26.2 of the Tax Code of the Russian Federation "On the Simplified Taxation System".

7. Federal Law No. 57-FZ of May 29, 2002 “On Amendments and Additions to the Second Part of the Tax Code and Certain Legislative Acts of the Russian Federation”.

8. Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases” with additions and amendments to Federal Laws No. 47-FZ of April 22, 2003.

9. Federal Law No. 129-FZ dated November 21, 1996, as amended on March 28, 2002 No. 129-FZ “On Accounting” (with amendments and additions No. 123-FZ dated July 23, 1998 and No. 32-FZ dated March 28, 2002) .

10. Labor Code of the Russian Federation.

11. Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended on March 24, 2000).

12. Accounting regulations PBU 2/94 “Accounting for contracts for capital construction”, PBU 10/99 “Expenses of organizations”, PBU 5/01 “Accounting for inventories”, PBU 6/01 “Accounting for fixed assets”.

15. Guidelines for determining the estimated cost of construction products MDS 81-1.99.

16. Guidelines for determining funds for wages in contract prices and estimates for construction and wages for workers of construction and installation organizations MDS 83-1.99.

17. State elemental estimated norms GESN-2001, GESNr-2001, GESNm-2001, GESNp-2001.

18. Federal unit rates FER-2001, FERr-2001, FERm-2001, FERp-2001.

19. State statistical reporting in the form No. 5-z "Information on the costs of production and sale of products (works, services) for 2002 for 89 regions of Russia."

Annex 2

PROCEDURE FOR DETERMINING THE AMOUNT OF FUNDS FOR THE WAGES OF WORKERS

To determine the amount of funds for the remuneration of workers in estimates and contract prices for construction, one of the following methods can be used.

1. When applying the resource method, when in the process of compiling local estimates (estimates) the amount of funds for wages in the current (forecast) price level is required to be determined on the basis of labor intensity indicators of work expressed in man-hours, the following formula is used:

where W- the estimated amount of funds for the remuneration of workers in the current (forecast) price level for the object (part of it), taken into account as part of the direct costs of the local resource estimate calculation (estimate), rub. or thousand rubles;

T- labor intensity of work (labor costs of construction workers and machine operators), which is determined by GESN-2001, man-hour;

Zfact- actual (at the time of calculation), according to statistical reporting, or predicted (contractual) for the future period, the average monthly wage of one worker (builder and machine operator) in a contractor, in composition corresponding to the "Methodological recommendations for planning and accounting for the cost of construction work" ( Appendix );

t- the average monthly number of hours actually worked by one worker in a particular organization, not exceeding the standard value established by the authorized federal executive body, h / month.

This formula can also be used in determining the cost of construction by basic-index and other methods.

2. When using the estimated value of the wages of workers, taken into account in the TER (FBI) -2001, the following formula can be applied to determine the amount of funds for the wages of workers:

W = (Wwith + Zm) × And from, (2)

where Wwith and Wm - total for the object (part of it) the amount of wages, respectively, of construction workers and machine operators in the level of estimated norms and prices as of 01.01.2000, rub. or thousand rubles;

And from- index of the current (forecast) level of funds for wages in construction, which is defined as the ratio of the average monthly actual wages of one worker ( W month/actual) to the monthly wages of a worker of the middle category, taken into account in the estimated regulatory framework of 2001.

3. When applying the method of determining the amount of funds for labor remuneration as part of direct costs by types and complexes of work, structural elements and the facility as a whole on the basis of tariff rates, the following formula may be applied:

, (3)

where T- labor costs of workers for the performance of specific amounts of work by their types, complexes, structural elements or the facility as a whole, man-hours;

tR- the estimated number of hours of work of one worker per month (not less than the actual and not more than the standard), h;

With 1 - monthly tariff rate of a worker of the 1st category when working in normal working conditions, rub.;

CT- the tariff coefficient of the corresponding category of work, accepted according to the current tariff scale;

Ki- coefficients that take into account additional payments and allowances to tariff rates and salaries for work with difficult and harmful, especially difficult and especially harmful working conditions (0.12 and 0.24, respectively), for work on reconstruction, technical re-equipment, overhaul, elimination of consequences accidents and natural disasters (from 0.10 to 0.25), for traveling and mobile work (0.15 - 0.20 and 0.30 - 0.40, respectively), bonuses for professional skills, expansion of service areas, performance important tasks (0.16 - 0.24) and others;

Cr- regional coefficient of wages, established by law;

Kp- a coefficient that takes into account bonus payments made according to the systems and forms of bonuses in force in the organization, determined by the current level and accepted in the contract by agreement of the parties;

PV- other payments made at the expense of funds for wages included in direct costs, rub./month.

Notes.

1. Coefficient Cr does not apply in cases where tariff rates and salaries in the organization are set taking into account the district coefficient.

2. Coefficient taking into account bonus payments ( Kp) and the amount of other payments ( PV) can be determined depending on the share in the wages of workers on the basis of reporting data.

Appendix 3 ENHANCED RATES FOR OVERHEAD COSTS FOR THE MAIN TYPES OF CONSTRUCTION

Types of construction	The amount of overhead costs (as a percentage) of the wage fund for construction workers and machine operators	Application area
Industrial		Production facilities for all sectors of the national economy, except for energy and agricultural construction facilities
Housing and civil		Housing and civil facilities for all industries
Agricultural		Agricultural facilities for industrial purposes, with the exception of water management construction
Transport		Objects of railway, sea, river, road and air transport
Water management		Land reclamation facilities, including agricultural water supply
Energy		HPP, GRES, CHPP and other facilities
Nuclear power plants		Facilities with nuclear reactors, including nuclear power plants
Other industries
Capital repairs of residential and public buildings
Restoration of historical and cultural monuments

Appendix 4 STANDARDS OF OVERHEAD COSTS BY TYPE OF CONSTRUCTION AND INSTALLATION WORKS

No. p / p	Types of construction and installation works	Overhead rates in % of the wage fund for workers (builders and machine operators)	Scope (Numbers of collections of GESN, GESNm, GESNp) (FBI, FERm, FERp)
1	2	3	4
	Earthworks performed:		tab. 01-01-001 ÷ 138; 01-02-001 ÷ 011; tab. 01-02-055÷064; tab. 01-01-144 ÷ 155; tab. 01-02-017 ÷ 049; 01-02-065 ÷ 135;
	mechanized way
	manually
	with the use of hydromechanics
	for other types of work (preparatory, related, strengthening)
	Mining work
	Drilling and blasting
	wells

	Pile work
	Fall wells
	Soil stabilization
	Concrete and reinforced concrete monolithic structures in construction:
	industrial		(subsections 1 ÷ 14, 19)
	housing and civil		(subsections 16, 17, 18)
	Concrete and reinforced concrete prefabricated structures in construction:
	industrial		sections 01 ÷ 04, 06, 07 and tab. 07-08-002, 003;
	housing and civil		section 05 and tab. 07-08-001, 07-08-006
	Brick and block structures
	Building metal structures
	Wooden structures


	Protection of building structures and equipment against corrosion
	Structures in rural construction:
	metal
	reinforced concrete
	frame sheathing
	greenhouse construction
	Finishing work
	Plumbing works - internal (pipelines, plumbing, sewerage, heating, gas supply, ventilation and air conditioning)
	Temporary collapsible buildings and structures
	External networks of water supply, sewerage, heat supply, gas pipelines
	Main and field pipelines
	Thermal insulation works
	Car roads	(except section 10)
	Railways
	Tunnels and subways
	Closed way of work
	Open method of work
	Bridges and pipes
	Airfields
	Tram rails
	power lines
	Communication, broadcasting and television facilities:
	laying and installation of communication networks	(Div. 06, Div. 2, Div. 3 (when laying city fiber optic cables), Div. 5)
	installation of radio-television and electronic equipment	(Department 06, Section 1, Section 3 (when laying long-distance (zonal) fiber-optic cables)
	Mining works:		GESN-2001-35
	in the coal industry
	in other industries
	Earthworks of hydraulic structures
	Concrete and reinforced concrete structures of hydraulic structures
	Stone structures of hydraulic structures
	Metal structures of hydraulic structures
	Wooden structures of hydraulic structures
	Waterproofing work in hydraulic structures
	Bank protection works
	Shipping ways of slipways and slipways
	Underwater construction (diving) works
	Industrial furnaces and pipes
	Landscaping. Protective forest plantations
	Wells for oil and gas		GESN-2001-48
	Wells for oil and gas in offshore conditions		GESN-2001-49
	Installation of equipment
	Commissioning works
	Works on the reconstruction of buildings and structures (strengthening and replacement of existing structures, dismantling and erection of individual structural elements)

Notes:

1. When determining the estimated cost of repair work in residential and public buildings, similar to technological processes in new construction (including the erection of new structural elements in the building being repaired), using the TER-2001 (FER-2001) collections, overhead costs should be applied with coefficient 0.9. The specified coefficient is not applied when determining the cost of capital repairs of external engineering networks, streets and roads of citywide, regional and local significance, bridges and overpasses.

2. When reconstructing metro facilities, as well as bridges, overpasses, artificial structures belonging to the complex category, a coefficient of 1.2 is applied to the overhead costs.

3. When performing work on the overhaul of equipment (GESNmr-2001-41) in residential and public buildings, the overhead rate is accepted with a coefficient of 0.9.

4. When performing commissioning work on industry-specific technological equipment, the overhead rate is taken in the amount of 65% of the payroll fund for commissioning personnel.

5. When reconstructing and overhauling existing nuclear power plants and other facilities with nuclear reactors, a coefficient of 1.2 is applied to the overhead costs.

Annex 5

STANDARDS OF OVERHEAD COSTS BY TYPE OF REPAIR AND CONSTRUCTION WORKS

No. p / p	Types of repair and construction works	Overhead rates as a percentage of the wage fund for construction workers and machine operators	Scope (collections GESNr, FERr)
1	2	3	4
	Earthworks performed:
	mechanized way		table GESNr 51-5
	manually		all tables except GESNr 51-5
	Foundations

	Overlappings
	Partitions


	Roofs, roofs
	Stairs, porches
	Furnace works
	Plaster work
	Painting works
	Glass, wallpaper and cladding works
	stucco work
	Internal sanitary works:
	dismantling and dismantling
	change of pipes, plumbing fixtures and other works
	External engineering networks:
	disassembly, cleaning
	other jobs
	Electric installation work
	landscaping
	Other repair and construction works

Normative acts / MDS - Methodological documents in construction

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX

METHODOLOGICAL INSTRUCTIONS
BY DETERMINING THE AMOUNT OF OVERHEAD COSTS IN CONSTRUCTION
MDS 81-33.2004

(as amended by Changes and additions, approved by Rosstroy,

as amended by the letter of the Ministry of Regional Development of the Russian Federation of March 17, 2011 N 6056-IP / 08)

Developed by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

Considered by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (V.A. Stepanov, I.Yu. Nosenko).

Considered and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 N 01-NS-17/3).

Submitted for approval by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

Adopted and put into effect on January 12, 2004 by the Decree of the Gosstroy of Russia dated January 12, 2004 N 6.

Instead of the "Guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, put into effect by the Decree of the Gosstroy of Russia of December 17, 1999 N 76.

Annexes to the document:
Appendix 1. used in the preparation of MDS 81-33.2004
Appendix 2
Appendix 3
Appendix 4
Appendix 5
Appendix 6
Appendix 7
Appendix 8
Appendix 9

INTRODUCTION

These Guidelines determine the procedure for calculating the amount of overhead costs when calculating the estimated cost of construction products.

The guidelines contain basic information about the system of overhead costs that has developed in the Russian Federation in the conditions of market relations.

The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law "On Investment Activities in the Russian Federation Carried out in the Form of Capital Investments", the Tax Code of the Russian Federation, the Guidelines for Planning and Accounting for the Cost of Construction Works, as well as in the current regulatory acts on accounting and other documents given in Appendix 1.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, calculating individual rates and applying overhead rates.

Comments and suggestions for further improvement of the Guidelines should be sent to:

117987, Moscow, GSP-1, st. Builders, 8, bldg. 2, Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the amount of overhead costs:

Contractor organizations in the preparation of price proposals for competitive bidding and settlements for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs as part of the estimated cost of construction and installation works are a set of costs associated with the creation of the necessary conditions for the implementation of construction, repair, construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the industry average socially necessary costs that are part of the price of construction products.

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction works;

Individual norms for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized in an indirect way as a percentage of the estimated costs for the remuneration of workers (builders and machine operators) as part of direct costs.

The procedure for determining the amount of estimated costs for the remuneration of workers is given in Appendix 2.

2. ORGANIZATION OF THE DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.

The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

The developed drafts of individual overhead rates are transferred by the contractor to the customer for consideration and appropriate examination.

On the basis of expert opinions, the development organizations make appropriate adjustments to the draft individual overhead rates and transfer them to the customer for final approval.

3. ORDER OF DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

The system of these standards consists of 10 types and is given in Appendix 3.

The system of these standards consists of 86 types and is given in Appendices 4 and 5.

The list of overhead cost items in construction is given in Appendix 6.

Of the five sections provided for in the said List, the calculation of the overhead costs does not take into account cost items V of section "Costs not included in the overhead rates, but attributable to overhead costs."

These include:

Work-related disability benefits paid to employees on the basis of court decisions;

Taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law (with the exception of deductions for the unified social tax);

Additional costs associated with the implementation of contract work on a rotational basis;

Costs for relocation of construction organizations and their divisions to other construction sites;

Expenses for carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, midges, encephalitis mites, etc.);

Other expenses reimbursed by customers in accordance with applicable laws and regulations.

The indicated costs in the financial statements are included in the item "Overhead costs", and in the estimate documentation are included in chapter 8 "Temporary buildings and structures" and chapter 9 "Other work and costs" of the consolidated cost estimate for construction.

3.7. Item-by-item costing when calculating an individual overhead rate should be carried out:

For normalized cost items - on the basis of existing legislative and regulatory documents regulating their value;

For non-standardized cost items - in accordance with the accounting data of contractors.

3.9. For an expert assessment of expenses by overhead items, it is recommended to use the data on the itemized structure of overhead costs by elements, as well as on the average industry structure of overhead costs, given in appendices 8 and 9. These data are for reference only and cannot be used to calculate the individual overhead rate.

These costs are included in the cost of products or services of these farms.

4. APPLICATION OF THE REGULATIONS FOR OVERHEAD COSTS
WHEN PREPARING ESTIMATE DOCUMENTATION FOR CONSTRUCTION
OBJECTS AND PAYMENTS FOR PERFORMED WORK

(as amended by Changes and additions, approved by Rosstroy)

When using aggregated standards for overhead costs by type of construction, overhead costs are charged at the end of the estimate (calculation) following the total of direct costs.

(as amended by Changes and additions, approved by Rosstroy)

The binding of overhead costs by type of work to the specified collections (scope) is given in Appendices 4 and 5.

(as amended by Changes and additions, approved by Rosstroy)

4.2. The procedure for applying overhead costs in estimates depends on the method for determining the estimated cost of construction and installation works and the staging of project documentation.

at the project stage:

, (3)

where H is the amount of overhead costs, rub. or thousand rubles;

Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), rub. or thousand rubles;

N s - an aggregated standard of overhead costs by type of construction, given in Appendix 3 (in percent);

H n - individual overhead rate for the contractor (in percent);

Н pi - standard overhead costs for the i-th type of construction, installation and repair work, given in appendices 4 and 5 (in percent).

at the project stage:

, (4)

at the stage of working documentation:

, (5)

, (6)

where З с and З m - the total estimated value of the remuneration of construction workers and machine operators for the facility in the level of estimated norms and prices as of 01.01.2000, in rubles;

And from - the index of the current level of funds for wages in construction in relation to the level of estimated wages of workers, taken into account by estimated norms and prices since 2001;

(as amended by Changes and additions, approved by Rosstroy)

Z ci and Z mi - total estimated wages for the i-th type of work for construction workers and machine operators at the level of estimated prices as of 01.01.2000, in rubles;

n is the total number of types of work on this object.

Clause 4.7 of MDS 81-33.2004 became invalid from January 1, 2011 (letter of the Ministry of Regional Development of the Russian Federation of December 6, 2010 N 41099-kk / 08).

4.8. Standards for overhead costs for work on the overhaul of industrial buildings and structures performed by contractors are accepted in the amounts established for construction work.

4.9. The amount of overhead costs for construction (repair and construction) work carried out by an economic method is determined according to an individual norm.

When using overhead costs by types of construction or types of work in estimates, a coefficient of 0.6 must be applied.

The coefficient of 0.85 does not apply to the overhead rate in the amount of 66% of the wage fund of workers in cost estimates for materials and semi-finished products manufactured under construction conditions (Letter of the Ministry of Regional Development of the Russian Federation dated 01.03.2011 N 4391-KK / 08).

The specified procedure is also applied in settlements for work performed between the customer and the contractor.

5. ACCOUNTING FOR OVERHEAD COSTS

5.3. Accounting for overhead costs is carried out in the journal-warrant N 10-c on account 26 "General (overhead) expenses" separately for overhead costs related to the main production, and for expenses related to auxiliary production. Overhead costs associated with the maintenance of the non-productive sphere are taken into account directly on account 29 "Serving industries and farms".

5.4. Overhead costs of the main production in construction organizations on a monthly basis in proportion to direct costs are related to the costs of construction work reflected on account 20 "Main production", as well as accounted for on account 30 "Non-capital work" (except for the costs of erecting temporary non-title structures).

Comparison of the estimated and actual overhead costs makes it possible to compare the socially necessary and individual costs for the organization, management and maintenance of construction production.

In cases where the actual amount of overhead costs exceeds the estimate, it is recommended to develop individual overhead rates.

Letter from Gosstroy of Russia
dated 20.03.2001 No. NZ-1311/10

On the procedure for applying the Guidelines for determining the amount of estimated profit in construction

The Gosstroy of Russia, by resolution No. 15 of February 28, 2001, approved, in agreement with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, "Guidelines for determining the amount of estimated profit in construction" (MDS 81-25.2001) with entry into force on March 1, 2001.
At the same time, the “Methodological recommendations for determining the amount of estimated profit in the formation of 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 profit in construction, carried out in the regions of the Far North and areas equated to them "(MDS 81-5.99).

For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of the Guidelines are advisory in nature.
In connection with incoming requests related to the release of "Methodological guidelines for determining the amount of estimated profit in construction," the Gosstroy of Russia announces the procedure for applying the estimated profit standards when recalculating the estimated documentation and calculating for the work performed.
For construction projects, the estimate documentation for which was approved prior to the issuance of this resolution, the balance of the estimated cost of construction and installation work on construction projects passing to 2001 as of March 1, 2001, as well as the full estimated cost of construction and installation work on construction sites newly started in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as payments for work performed, are determined using the newly approved standards of estimated profit.
In cases where the amounts provided for in the estimates are exhausted, customers can use for this purpose a reserve of funds for unforeseen work and costs or savings under other budget items.
In the absence of these sources, the necessary additional funds are included in the estimated construction cost in the manner prescribed by clause 3.5.9.2 of the "Guidelines for determining the cost of construction products on the territory of the Russian Federation" (MDS 81-1.99).

Deputy Chairman N.V. Zatsarinsky

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX
(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS
BY DETERMINING THE VALUE OF THE ESTIMATED PROFIT IN CONSTRUCTION

MDS 81-25.2001

APPROVED by the Decree of the Gosstroy of Russia No. 15 dated February 28, 2001

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT on 03/01/2001 by the Decree of the Gosstroy of Russia dated 02/28/2001 No. 15

INSTEAD OF Guidelines for determining the amount of estimated profit in the formation of 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 profit in construction carried out in the regions of Krainy 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 cost estimate and pricing in construction.

DEVELOPED by the Interregional Center for Pricing in Construction and the Industry of Building Materials of the Gosstroy of Russia (head - I.I. Dmitrenko, responsible executor - G.P. Shpunt), State Academy for Professional Retraining and Advanced Training of Executives and Specialists in the Investment Sphere (GASIS) of the Ministry of Education of the Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and SE Krasnodar Regional Center for Pricing in Construction “Kubanstroytsena” (I.A. Krupenina).

REVIEWED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex 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 in accordance with 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 Methodological Instructions) 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 when developing tender documentation for holding tenders for placing contracts for the performance of works and provision of services in construction and contract 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 carried out in the form of capital investments”, the Tax Code of the Russian Federation, the Standard Guidelines for planning and accounting for the cost of construction work (approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7), Methodological recommendations for the development of the pricing policy of an enterprise (order of the Ministry of Economy of the Russian Federation No. 118 of October 1, 1997), as well as in the current regulations on accounting and other documents, according to Appendix 1.
The Methodological Guidelines have been approved by the Russian Ministry of Finance (letter No. 06-10-24/31 dated January 30, 01) and the Russian Ministry of Economic Development (letter No. ША-681/05 dated December 15, 2000).
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, budget funds of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state funds. support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed at the expense of 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 by the economic method, as well as to the objects of major repairs 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.
Comments and suggestions for further improvement of the Guidelines should be sent to:
117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Rationing in Construction and Housing and Communal Complex of Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the estimated profit:
- investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;
- contractors when preparing price proposals for competitive bidding;
- design organizations in the development of estimate documentation.
The estimated profit as part of the estimated cost of construction products is funds intended to cover the costs of contractors for the development of production and material incentives for employees.
Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2. As part of the estimated profit standard, the costs of:
- certain federal, regional and local taxes and fees, including corporate income tax, property tax, corporate and organizational profit tax at rates established by local governments in the amount not exceeding 5 percent;
- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
- material incentives for employees (material assistance, carrying out measures to protect health and recreation that are not directly related to the participation of employees in the production process);
- organization of assistance and free services to educational institutions.
1.3. The costs that are not taken into account in the estimated profit standards are given in Appendix 2.
1.4. The basis for calculating the estimated profit is the amount of funds for the payment of workers (builders and machine operators) at current prices as part of the 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 on the territory of the Russian Federation MDS 81-1.99”, Appendix 4.
1.5. Estimated profit is determined using:
- industry-wide standards established for all performers of work;
- standards for the types of construction and installation works;
- an individual standard developed (in some cases) for a particular contractor.
The decision to choose the option for calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINATION AND APPLICATION OF STANDARDS OF ESTIMATED PROFIT

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 wages of workers (builders and machine operators) and is used to perform general economic calculations in the investment area.
2.2. The industry-wide standard for estimated profit as part of the estimated cost of repair and construction work is 50% of the amount of funds for the remuneration of workers (builders and machine operators).
2.3. It is more expedient to apply industry-wide standards of estimated profit for the development of investor estimates, a feasibility study of projects and determining the initial (starting) price of the subject of the tender during contract bidding.
By agreement between the customer-developer and the contractor, the specified norms of estimated profit can be applied at the stage of development of working documentation and payments for the 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 the work performed, the estimated profit standards for the types of construction and installation works are applied.
These 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 profit and standards for types of construction and installation work.
2.6. In cases where the conditions for the production of work differ from those accepted in the average 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 employees, in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit (for with the exception of construction projects financed from the federal budget).
2.7. Changes and additions to the standards approved by the Gosstroy of Russia are not allowed.

3. PROCEDURE FOR CALCULATION OF AN INDIVIDUAL RATE OF ESTIMATED PROFIT

3.1. When calculating individual standards, the current legislative and regulatory documents regulating the size of standardized items, as well as data from state statistical reporting and accounting are used.
Individual standards of estimated profit are determined on the basis of calculations by contractors, carried out by calculating according to the cost items given in clause 1.2.
3.2. When determining the amount of funds under the item “Modernization of equipment, reconstruction of fixed assets”, it is necessary to analyze indicators characterizing the property status of contractors (the share of fixed assets in assets, the share of the active part of fixed assets) and the actual state of fixed production assets (renewal and disposal, coefficient depreciation, availability of working capital, etc.).
The amount of funds under the specified item is determined by calculation based on the data of the business plan for the investment development of the organization and accounting on the costs 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, reflected in the appendix to the balance sheet.
The annex reflects cash payments and incentives not related to the production of products, performance of work, provision of services, including:
- expenses for certain types of remuneration in addition to those provided for in labor agreements (contracts);
- material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan granted for individual housing construction and other social needs;
- payment of the difference in cost when selling goods (works and services) at preferential prices (below market prices) to employees of the organization;
- payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical culture (sports) events, as well as other similar payments.
These payments and monetary incentives include accruals of the unified social tax in accordance with the current legislation, from 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 charged in accordance with the current legislation.
3.5. Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the planned estimated profit.
3.6. The property tax is calculated on the basis of data on fixed assets used in the construction and installation works, as well as planned funds for their acquisition and modernization.
3.7. The calculation of the individual rate of estimated profit is carried out according to the formula:
(1)
where: Ni - the rate of individual profit, in percent;
Пп - the amount of profit determined by the calculation for the envelope contractor, thousand rubles;
Z - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUING THE ESTIMATED PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION

4.1. When compiling local estimates (estimates) without dividing into sections, the estimated profit is accrued at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimate 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 value of the estimated profit can be determined by the formulas:
at the project stage:
, (2)

(3)
where: P - the value of the estimated profit, thousand rubles;
Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), thousand rubles;
Nz - the industry-wide standard of estimated profit, established for the wage fund of workers (builders and machine operators) as part of direct costs;
Hcni - the rate of estimated profit for the i-th type of construction and installation works, given in Appendix 3, as a percentage;

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: Zb - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;
Zci and Zmi are the total estimated wages (basic wages) of construction workers and machine operators for the i-th type of work, thousand rubles;
Iot - the index of the current level of funds for wages in construction in relation to the level of wages (the main estimated wages of workers), taken into account by the estimated norms and prices of the base level;
n is the total number of types of work on this object.
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 according to an individual rate agreed with the customer.

5. ORGANIZATION OF WORK TO DETERMINE STANDARDS OF ESTIMATED PROFIT

5.1. General methodological guidance on the development of estimated profit standards is carried out by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex 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 work, is carried out by organizations - developers, determined by the Pricing Department.
The developed draft standards of estimated profit are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.
Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.
The corrected standards are submitted 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 contractors is carried out directly by contractors or regional centers for pricing in construction (RCCC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual norms of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. On the basis of expert opinions, the development organizations make appropriate adjustments to the projects of individual estimated profit rates and transfer them to the customer-developer for approval.
5.4. In the case of economic feasibility, which must be confirmed by the construction organization project (POS), it is allowed to include the costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, clause 3) in Chapter 9 “Other Works and Costs” of the consolidated estimate calculation construction costs and contractual prices based on the calculation agreed with the customer-developer.

Appendix 1

List of legislative and regulatory documents used in the preparation of the "Guidelines for determining the amount of estimated profit in construction"

1. 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 No. 147-FZ of July 31, 1998 “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-FZ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to 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” (with amendments and additions of 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. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On Corporate Property Tax” (with amendments and additions of 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 of December 27, 1991 No. 2118-1 “On the Fundamentals 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) in part of Articles 18, paragraph 2 and Art. 19,20,21.
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” (with amendments and additions of 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, Resolution of the Constitutional Court of the Russian Federation dated October 28, 1999 No. 14-P).
8. Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage”.
9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits” (as amended and supplemented 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. “Standard guidelines for planning and accounting for the cost of construction work”, approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7 (as amended on August 14, 1997).
11. Instruction of the Ministry of Taxes and Duties of the Russian Federation dated June 15, 2000 No. 62 “On the Procedure for Calculating and Paying the Profit 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 when forming costs for profit”.
15. Letter of the State Tax Service of the Russian Federation dated October 27, 1998 No. ШС-6-02/768 “Methodological recommendations on certain issues of profit taxation” (as amended on July 12, 1999).
16. Letter of the Ministry of Taxation of the Russian Federation of January 17, 2000 No. 02-1-16/2 “On the taxation of profits received by a participant in a joint activity”.
17. Letter of the Department of Tax Policy of the Ministry of Finance of the Russian Federation dated February 14, 2000 No. 04-02-05/2 “On Taxation of Exchange Rate and Amount Differences”.
18. Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 n “On Approval of the Regulations on Accounting Accounting Policy of the Organization” PBU 1/98” (as amended and supplemented on December 30, 1999).
19. Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43 n “On Approval of the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99”.
20. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” (as amended and supplemented on December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n “On Forms of Accounting Statements of Organizations”.
22. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On Approval of the Regulation on Accounting “Income of the Organization” PBU 9/99” (as amended and supplemented on December 30, 1999).
23. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On Approval of the Regulations on Accounting “Organization Expenses” PBU 10/99” (as amended and supplemented on December 30, 1999).
24. Order of the Ministry of Finance of the Russian Federation dated June 15, 1998 No. 25n “On approval of the Accounting Regulation “Accounting for inventories” PBU 5/98” (as amended and supplemented on December 30, 1999, March 24, 2000 ).
25. Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 No. 65n “On Approval of the Regulations on Accounting “Accounting for Fixed Assets” PBU 6/97” (as amended and supplemented 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 Denominated 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 calculating and paying the tax on property of enterprises to the budget” (as amended and supplemented on July 12, October 9, 1995, May 29, June 13, 1997 , April 2, 1998).
28. Order of the Ministry of Taxation of the Russian Federation dated November 15, 2000 No. BG-3-04/389 “On Amendments to the Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the Procedure for Calculating and Paying Enterprise Property Tax to the Budget”.
29. Instruction of the Ministry of Taxation of the Russian Federation dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received by road funds”.
30. Order of the Ministry of Taxes of the Russian Federation dated October 20, 2000 No. BG-3-03 / 361 “On Amending the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 No. 59 “On the Procedure for Calculating and Paying Taxes Received into Road Funds”.
31. “The procedure for determining fees and their maximum amounts 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. Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Ministry of Natural Resources of the Russian Federation on 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 “The procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens of funds to state off-budget environmental funds” (as amended and supplemented on May 23, 1995, August 11, 1997).
34. Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 21, 1993 No. 22 “On Certain Issues in the Practice of Applying the Law of the RSFSR “On Environmental Protection” (as amended and supplemented on April 10, 2000).

Annex 2

Costs not taken into account in the estimated profit standards

1. Costs that do not affect the production activities of the contractor,
including on the:
- charitable contributions;
- development of social and communal services;
- voluntary donations to election funds;
- bonuses for non-production workers;
- payment of additional (in excess of the established duration) vacations;
- Allocation of one-time allowances to employees retiring, supplements to pensions;
- compensation for the cost of meals in canteens and buffets;
- fares in public transport;
- reimbursement of expenses in excess of the established norms when sending workers to perform installation, adjustment and construction work, for the mobile and traveling nature of their activities, for the production of work on a rotational basis;
- payment for subscriptions to newspapers and magazines;
- payment of travel expenses in excess of the established norms;
- insurance of personnel of construction organizations (except for compulsory social insurance and provision of medical insurance);
- to create joint ventures;
- purchase of shares, bonds and other securities, costs associated with the issuance and distribution of securities;
- the content of the management apparatus of associations, associations, concerns and other higher management 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 employees for housing construction, for acquiring a household;
- payments for exceeding the maximum allowable emissions of pollutants;
- maintenance of educational institutions, which are on the balance sheet of construction organizations;
- Maintenance of subsidiary agriculture;
- other expenses incurred at the expense of the organization's own funds.

2. Costs associated with the replenishment of working capital
The procedure for replenishing these funds is provided for when concluding work contracts, including advancing work or obtaining a bank loan for the purchase of materials, products and structures.

3. Costs associated with the infrastructure of the construction and installation organization
These include:
- maintenance of objects and institutions of healthcare, public education, culture and sports, children's preschool institutions, children's holiday camps, housing stock, which are on the balance sheet of construction and installation organizations, as well as covering expenses with the participation of organizations;
- construction of residential and other non-industrial facilities;
- technical re-equipment, reconstruction, expansion and construction of new production facilities.

Types of construction and installation works	Standards of estimated profit in% to the wage fund of workers (builders and machine operators)	Scope (Numbers of collections GESN, GESNm, GESNp) (FER, FERm, FERp)

Earthworks performed:		GESN-2001-01
mechanized way		tab. 01-01-001-138; 01-02-01-11;
manually		tab. 01-02-55 - 64;
with the use of hydromechanics		tab. 01-01-144 - 155;
for other types of work (preparatory, related, strengthening)		tab. 01-02-17 - 49; 01-02-65 - 135;
Mining work		GESN-2001-02
Drilling and blasting		GESN-2001-03
wells		GESN-2001-04
Pile work		GESN-2001-05 section 01
Fall wells
Soil stabilization
Concrete and reinforced concrete monolithic structures in construction:		GESN-2001-06
industrial		section 01 (departments 1 - 14)
housing and civil		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 (Table 07-08-002, 003);
housing and civil		sections 05.08 (tables 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 against corrosion		GESN-2001-13
Structures in rural construction:		GESN-2001-14
metal
reinforced concrete
frame sheathing
greenhouse construction
Finishing work		GESN-2001-15
Plumbing works - internal (pipelines, plumbing, 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 works		GESN-2001-26
Car roads		GESN-2001-27 (except for section 10)
Railways		GESN-2001-28
Tunnels and subways		GESN-2001-29
Closed way of work
Open method of work
Bridges and pipes		GESN-2001-30
Airfields		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 GESNm-2001-10 (department 06, section 2, section 3 (when laying urban fiber-optic cables), section 5
installation of radio-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 (department 06, section 1, section 3 (when laying intercity (zonal) fiber-optic cables)
Mining works:		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 work in hydraulic structures		GESN-2001-41
Bank protection works		GESN-2001-42
Shipping ways of slipways and slipways		GESN-2001-43
Underwater construction (diving) works		GESN-2001-44
Industrial furnaces and pipes		GESN-2001-45
Landscaping. Protective forest plantations.		GESN-2001-47
Wells for oil and gas		GESN-2001-48
Wells for oil and gas in offshore conditions		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 field welded joints during the installation of NPP equipment), 41.3;
Installation of equipment at nuclear power plants		GESNm-2001-13, 39 (control of field welded joints during installation of NPP equipment)
Electric installation work:
at nuclear power plants		GESNm-2001-8
at other facilities		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 airfields		GESNm-2001-8, 10, 11
Commissioning works
Works on the reconstruction of buildings and structures (strengthening and replacement of existing structures, dismantling and erection of individual structural elements)		GESN-2001-46

Notes:
1. When determining the estimated cost of repair work similar to technological processes in new construction (including the erection of new structural elements in a building under repair), using the collections TER-2001 (FER-2001), the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using the simplified taxation system, the estimated profit standards are applied with a coefficient of 0.9.

(Revised edition, Rev. 2004)

Types of repair and construction works	Estimated profit standards as a percentage of the wage fund for construction workers and machine operators	Application area

Earthworks performed:		GESNr-2001-51
mechanized way
manually
Foundations		GESNr-2001-52
		GESNr-2001-53
Overlappings		GESNr-2001-54
Partitions		GESNr-2001-55
		GESNr-2001-56
		GESNr-2001-57
Roofs, roofs		GESNr-2001-58
Stairs, porches		GESNr-2001-59
Furnace works		GESNr-2001-60
Plaster work		GESNr-2001-61
Painting works		GESNr-2001-62
Glass, wallpaper and cladding works		GESNr-2001-63
stucco work		GESNr-2001-64
Internal sanitary works:
dismantling and dismantling		GESNr-2001-65
pipe change
External engineering networks:
disassembly, cleaning		GESNr-2001-66
pipe replacement
Electric installation work		GESNr-2001-67
landscaping		GESNr-2001-68
Other repair and construction works		GESNr-2001-69

Note:
For organizations using the simplified taxation system, the estimated profit standards are applied with a coefficient of 0.9.

(Introduced additionally, Rev. 2004)

Before sending an electronic application to the Ministry of Construction of Russia, please read the rules of operation of this interactive service set out below.

1. Electronic applications in the field of competence of the Ministry of Construction of Russia filled in in accordance with the attached form are accepted for consideration.

2. An electronic appeal may contain a statement, complaint, proposal or request.

3. Electronic appeals sent through the official Internet portal of the Ministry of Construction of Russia are submitted for consideration to the department for working with citizens' appeals. The Ministry provides an objective, comprehensive and timely consideration of applications. Consideration of electronic appeals is free of charge.

4. In accordance with the Federal Law of May 2, 2006 N 59-FZ "On the procedure for considering applications from citizens of the Russian Federation", electronic applications are registered within three days and sent, depending on the content, to the structural divisions of the Ministry. The appeal is considered within 30 days from the date of registration. An electronic appeal containing issues, the solution of which is not within the competence of the Ministry of Construction of Russia, is sent within seven days from the date of registration to the appropriate body or the appropriate official, whose competence includes resolving the issues raised in the appeal, with notification of this to the citizen who sent the appeal.

5. An electronic appeal is not considered when:
- the absence of the name and surname of the applicant;
- indication of an incomplete or inaccurate postal address;
- the presence of obscene or offensive expressions in the text;
- the presence in the text of a threat to the life, health and property of an official, as well as members of his family;
- using a non-Cyrillic keyboard layout or only capital letters when typing;
- the absence of punctuation marks in the text, the presence of incomprehensible abbreviations;
- the presence in the text of a question to which the applicant has already received a written answer on the merits in connection with previously sent appeals.

6. The response to the applicant of the appeal is sent to the postal address specified when filling out the form.

7. When considering an appeal, it is not allowed to disclose the information contained in the appeal, as well as information relating to the private life of a citizen, without his consent. Information about the personal data of applicants is stored and processed in compliance with the requirements of Russian legislation on personal data.

8. Appeals received through the site are summarized and submitted to the leadership of the Ministry for information. The answers to the most frequently asked questions are periodically published in the sections "for residents" and "for specialists"

DEVELOPED by the Interregional Center for Pricing in Construction and the Industry of Building Materials of the Gosstroy of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

REVIEWED by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (V.A. Stepanov, I.Yu. Nosenko).

REVIEWED and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 No. 01-NS-17/3).

INTRODUCED FOR APPROVAL by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT on January 12, 2004 by the Decree of the Gosstroy of Russia dated January 12, 2004 No. 6

INSTEAD OF "Guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, put into effect by the Decree of the Gosstroy of Russia dated December 17, 1999 No. 76.

INTRODUCED Amendments and additions to the Information Bulletin of the State Unitary Enterprise CPP No. 8 of 2004, according to the letter of the Federal Agency for Construction, Housing and Communal Services dated February 8, 2008 No. VB-338/02

Introduction

These Guidelines determine the procedure for calculating the amount of overhead costs when calculating the estimated cost of construction products.

The guidelines contain basic information about the system of overhead costs that has developed in the Russian Federation in the conditions of market relations.

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 carried out in the form of capital investments", the Tax Code of the Russian Federation, the Guidelines for planning and accounting for the cost of construction work, as well as in current regulatory acts on accounting and other documents listed in Appendix 1.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, calculating individual rates and applying overhead rates.

Comments and suggestions for further improvement of the Guidelines should be sent to:

117987, Moscow, GSP-1, st. Builders, 8, bldg. 2, Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

1. General Provisions

1.1. The guidelines are intended to determine the amount of overhead costs:

Contractor organizations in the preparation of price proposals for competitive bidding and settlements for the work performed;

Design organizations in the development of estimate documentation.

1.3. The estimated standard value of overhead costs reflects the industry average socially necessary costs that are part of the price of construction products.

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction works;

Individual norms for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized in an indirect way as a percentage of the estimated costs for the remuneration of workers (builders and machine operators) as part of direct costs.

The procedure for determining the amount of estimated costs for the remuneration of workers is given in Appendix 2.

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Overhead expenses mds 81 34.2007. State Committee of the Russian Federation for Construction and Housing and Communal Services

INTRODUCTION

1. GENERAL PROVISIONS

2. ORGANIZATION OF THE DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

3. ORDER OF DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

4. APPLICATION OF REGULATIONS OF OVERHEAD COSTS IN THE PREPARATION OF ESTIMATE DOCUMENTATION FOR THE CONSTRUCTION OF FACILITIES AND PAYMENTS FOR THE COMPLETED WORKS

5. ACCOUNTING FOR OVERHEAD COSTS

Appendix 1

LIST OF LEGISLATIVE AND REGULATORY DOCUMENTS USED IN THE PREPARATION OF "METHODOLOGICAL INSTRUCTIONS FOR DETERMINING THE AMOUNT OF OVERHEAD COSTS IN CONSTRUCTION".

Annex 2

PROCEDURE FOR DETERMINING THE AMOUNT OF FUNDS FOR THE WAGES OF WORKERS

Appendix 3

ENHANCED RATES FOR OVERHEAD COSTS FOR THE MAIN TYPES OF CONSTRUCTION

Appendix 4

STANDARDS OF OVERHEAD COSTS BY TYPE OF CONSTRUCTION AND INSTALLATION WORKS

Annex 5

STANDARDS OF OVERHEAD COSTS BY TYPE OF REPAIR AND CONSTRUCTION WORKS

Normative acts / MDS - Methodological documents in construction

STATE COMMITTEE OF THE RUSSIAN FEDERATION FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX

METHODOLOGICAL INSTRUCTIONS BY DETERMINING THE AMOUNT OF OVERHEAD COSTS IN CONSTRUCTION MDS 81-33.2004

Introduction

1. General Provisions

What else to read

THE LAST NOTES

Categories

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX

METHODOLOGICAL INSTRUCTIONS
BY DETERMINING THE AMOUNT OF OVERHEAD COSTS IN CONSTRUCTION
MDS 81-33.2004