5.3.2 Subsidiary Items of Work

Occasionally, it may be appropriate to specify work that is not to be paid for directly, these are known as subsidiary or incidental items. Work that is not paid for directly should be insignificant in the scope of the overall project and used minimally. When subsidiary or incidental items of work are specified, it is necessary that the work be explained in sufficient detail, possibly even including referencing specifications, and a quantity should be shown in the plans but marked with the following statement:
“This item will not be paid for directly but shall be considered subsidiary to Item ____. The quantity is shown for contractors’ information only.”
This is necessary for contractors to be able to accurately account for this work in their bids.