Major items of materials must be itemized.

Unit costs, such as assembly units of property (i.e., Rural Utilities Administration (RUA) construction specifications), may be used for estimating purposes if the utility uses such units in its own operations.

The factors that will be included in the utility’s construction overhead account must be clearly shown. Materials should be shown by items and price:

Items of materials and supplies should be shown as assembly units with unit prices.
All materials subject to Buy America or state Iron and Steel Preference Provisions must be identified.

NOTE: Any

utility work accomplished as a part of the project and eligible for reimbursement will need to comply with these rules, particularly work which includes iron and steel products.

A unique example of an adjustment cost is assembly units used primarily for adjustments involving RUA facilities. Specifications, sheets, or booklets, like those used in RUA Form Books 803, 804, and 805, itemize the components of each assembly. A copy of the current specification sheet for each unit itemized in the estimate should be included in the agreement assembly to support the estimate. No specification sheet will be required for poles, since the symbols for these items are obvious.