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Guidelines for determining the amount of estimated profit in construction

State Committee of the Russian Federation
for construction and housing and communal services
(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS FOR DETERMINING
VALUES OF ESTIMATED PROFIT IN CONSTRUCTION

MDS 81-25.2001

Moscow 2001

Guidelines for determining the amount of estimated profit in construction (MDS 81-25.2001) /Gosstroy of Russia/ Moscow 2001. - 15 pages

These Guidelines are intended for a wide range of specialists involved in the issues of estimate regulation and pricing in construction.

DEVELOPED Interregional center for pricing in construction and the building materials industry of the Gosstroy of Russia (head - I.I. Dmitrenko, executive officer - G.P. Shpunt), State Academy of Professional Retraining and Advanced Training for Managers and Investment Sector Specialists (GASIS) of the Ministry of Education of the Russian Federation Federation (G.M. Khaikin, I.G. Tsirunyan) and the State Enterprise Krasnodar Regional Center for Pricing in Construction “Kubanstroitsen” (I.A. Krupenina).

CONSIDERED Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector of the Gosstroy of Russia (Editing 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 State Construction Committee of Russia on the development of documents on pricing in construction.

INTRODUCED Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector of the Gosstroy of Russia.

ACCEPTED AND ENTERED INTO EFFECT from 03/01/2001 by Decree of the State Construction Committee of Russia dated 02/28/2001 No. 15.

IN REPLACE Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated October 30, 1992 No. BF-906/12) and section 3 of Methodological guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the Far North and areas equivalent to them (MDS 81-5.99).

This regulatory and methodological document cannot be fully or partially reproduced, replicated or distributed as an official publication without the permission of the Gosstroy of Russia.

© Gosstroy of Russia

INTRODUCTION

“Guidelines for determining the amount of estimated profit in construction. MDS 81-25.2001" (hereinafter referred to as Methodological Instructions) define the principles and procedure for calculating the amount of 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 competitions for the placement of contracts for the performance of works and the 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, Model guidelines for planning and accounting for the cost of construction work (approved by the Ministry of Construction Russian Federation December 4, 1995 No. BE-11-260/7), Methodological recommendations for the development of an enterprise’s pricing policy (Order of the Ministry of Economy of the Russian Federation No. 118 dated October 1, 1997), as well as in current regulations on accounting and other documents, according to Appendix 1.

The guidelines have been agreed upon with the Ministry of Finance of Russia (letter dated January 30, 2001, No. 06-10-24/31) and the Ministry of Economic Development of Russia (letter dated December 15, 2000, No. ША 681/05).

The provisions given in the Methodological Instructions are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, state loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.

For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.

The provisions of the Methodological Instructions apply to work performed in an economic way, as well as to 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.

Please send comments and suggestions for further improvement of the Guidelines to:

117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector of the 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 the concluded agreement, incl. during contract bidding and determination of contract prices in cases where they are formed on the basis of negotiations between customers and contractors;

Contracting organizations when preparing price proposals for competitive bidding;

Design organizations in the development of estimate documentation.

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 workers.

Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.

1.2. The estimated profit standard takes into account the costs of:

Certain federal, regional and local taxes and fees, including: corporate income tax, property tax, income tax of enterprises and organizations at rates established by local governments in an amount not exceeding 5 percent;

Expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);

Material incentives for workers (material assistance, implementation of health and recreation measures not directly related to the participation of workers in the production process);

Organization of assistance and free services to educational institutions.

1.3. Costs not taken into account in the estimated profit standards are given in Appendix 2.

1.4. As the basis for calculating the estimated profit, the amount of funds for remuneration of workers (builders and machine operators) in current prices as part of the estimated direct costs is taken.

The procedure for determining the amount of funds to pay 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 types of construction and installation work;

An individual standard developed (in some cases) for a specific contractor.

The decision on choosing an option for calculating the amount of estimated profit is made by the investor (customer - developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT STANDARDS

2.1. When determining the estimated cost of construction and installation work, the industry-wide standard of estimated profit is 65% of the amount of funds for wages of workers (builders and machine operators) and is used to perform general economic calculations in the investment sphere.

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 remuneration of workers (builders and machine operators).

2.3. It is more expedient to use industry-wide standards of estimated profit for the development of investor estimates, feasibility studies of projects and determination of the initial (starting) price of the subject of the competition during contract bidding.

By agreement between the customer-developer and the contractor, the specified estimated profit standards can be applied at the stage of developing working documentation and payments for work performed.

2.4. When determining the estimated cost of construction and installation work at the stage of developing working documentation and making payments for work performed, estimated profit standards for types of construction and installation work are applied.

The specified standards are given in Appendix 3.

2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profits and standards for types of construction and installation work.

2.6. In cases where the conditions 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 workers in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit ( with the exception of construction projects financed from the federal budget).

2.7. Making changes and additions to the standards approved by the State Construction Committee of Russia is not allowed.

3. PROCEDURE FOR CALCULATING INDIVIDUAL ESTIMATED PROFIT STANDARDS

3.1. When calculating individual standards, current legislative and regulatory documents are used that regulate the amount of standardized items, as well as data from state statistical reporting and accounting.

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 article “Modernization of equipment, reconstruction of fixed assets”, it is necessary to perform an analysis of indicators characterizing the property position of contracting organizations (share of fixed assets in assets, share of the active part of fixed assets) and the actual state of fixed assets (renewal and disposal, coefficient wear and tear, availability of own working capital, etc.).

The amount of funds under this item is determined by calculation based on data from the business plan for the investment development of the organization and accounting of the contractor’s expenses 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 application 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 employment agreements (contracts);

Material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan provided 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, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, as well as other similar payments.

The specified payments and monetary incentives include accruals of the unified social tax in accordance with 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 calculated in accordance with 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. Calculation of property tax is carried out on the basis of data on fixed assets used in construction and installation work, as well as planned funds for their acquisition and modernization.

3.7. The calculation of the individual rate of estimated profit is carried out using the formula:

(1)

Where: N and- rate of individual profit, as a percentage;

P p- the amount of profit determined by calculation for a specific contractor, thousand rubles;

Z- the amount of funds for remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUALING ESTIMATED PROFIT WHEN DRAFTING ESTIMATED DOCUMENTATION

4.1. When drawing up 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 as a whole according to the estimate (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 stages of design.

4.3. When determining the estimated cost of construction products at the current price level, the amount of estimated profit can be determined using the formulas:

at the “project” stage:

Where: P- amount of estimated profit, thousand rubles;

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

N s- industry-wide standard of estimated profit established for the wage fund of workers (builders and machine operators) as part of direct costs;

N cni- the rate of estimated profit for the i-th type of construction and installation work, given in Appendix 3, as a percentage;

4.4. When applying the basis-index method, the amount of estimated profit is determined by the formulas:

at the “project” stage:

Where: Z b- the amount of funds for remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate (estimate), compiled using estimated norms and prices at the base level, thousand rubles;

Z ci And Z mi- total estimated wages (basic wage) for construction workers and machine operators for the i-th type of work, thousand rubles;

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

n- 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 domestic or construction contracts, it is recommended to determine the amount of estimated profit according to an individual standard agreed with the customer.

5. ORGANIZATION OF WORK TO DETERMINE ESTIMATED PROFIT STANDARDS

5.1. General methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 types of construction and installation work, is carried out by developer organizations determined by the Pricing Department.

The developed draft standards for estimated profits are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (IMC) of the State Construction Committee of Russia.

Taking into account the results of the review at the IEC, the development organizations make appropriate adjustments to the draft standards.

The adjusted 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 contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCCP), design and other organizations on the basis of concluded contracts for the performance of the specified work. The developed projects of individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, development organizations make appropriate adjustments to the draft individual estimated profit standards and submit them to the customer-developer for approval.

5.4. In case of economic feasibility, which must be confirmed by the construction organization project (POS), it is allowed to include 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 work and costs” of the consolidated estimate calculation of construction costs and contract prices based on the calculation agreed with the customer-developer.

Annex 1

List of legislative and regulatory documents used in preparation
“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 (Collection of Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Article 134).

2. Federal Law of July 31, 1998 No. 147-FZ<О введении в действие части первой Налогового кодекса Российской Федерации>(Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3825; 1999, No. 28, Art. 3488; 2000, No. 32, Art. 3341).

3. Federal Law of August 5, 2000 No. 118-FZ<О введении в действие части второй Налогового кодекса Российской Федерации и внесении изменений в некоторые законодательные акты Российской Федерации о налогах>(collection of legislation of the Russian Federation, 2000, No. 32, Art. 3341).

4. Law of the Russian Federation of October 18, 1991 No. 1759-1<О дорожных фондах в Российской Федерации>(Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, No. 44, Art. 1426; Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, No. 37, Art. 102; Collection of legislation of the Russian Federation, 1994, No. 29 , Art. 3010; 1995, No. 26, Art. 2402; No. 35, Art. 3503; 1996, No. 1, Art. 4; 1997, No. 22, Art. 2545; 1998, No. 13, Art. 1473; No. 26 , Art. 3013; 1999, No. 1, Art. 1; No. 7, Art. 879; No. 16, Art. 1930; No. 18, Art. 2221).

5. Law of the Russian Federation of December 13, 1991 No. 2030-1<О налоге на имущество предприятий>(Vedomosti of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, No. 12, Art. 599; No. 34, Art. 1976; 1993, No. 4, Art. 118; No. 25, Art. 905; collection of legislation of the Russian Federation , 1995, No. 18, Art. 1590).

6. Law of the Russian Federation of December 27, 1991 No. 2118-1<Об основах налоговой системы в Российской Федерации>Clause 2 of Article 18 and Articles 19,20,21 (Vedomosti of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, No. 11, Art. 52; No. 34, Art. 1976; 1993, No. 4, Art. 118; Collection of Legislation of the Russian Federation, 1997, No. 30, Article 3593; 1998, No. 31, Article 3816, 3828; No. 43, Article 5213; 1999, No. 1, Article 1; No. 7, Article 879; No. 25 , Art. 3041; No. 28, Art. 3475; 2000, No. 32, Art. 3341).

7. Law of the Russian Federation of December 27, 1991 No. 2116-1<О налоге на прибыль предприятий и организаций>(Vedomosti of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, No. 11, Art. 525; No. 34, Art. 1976; No. 4, Art. 118;<Российская газета>, 1993, November 3, No. 205; Collection of Legislation of the Russian Federation, 1994, No. 27, Art. 2823; No. 29, art. 3010; No. 32, art. 3304; 1995, No. 18, art. 1592; No. 26, art. 2402, 2403; No. 49, art. 4695; 1996, No. 1, art. 4, 20; No. 51, p. 5682; 1997, No. 3, art. 357; 998, No. 47, Art. 5702; 1999, No. 2, Art. 237; No. 10, art. 1162; No. 14, art. 1660; 2000, No. 32, art. 3341).

8. Federal Law of June 19, 2000 No. 82-FZ<О минимальном размере оплаты труда >(Collected Legislation of the Russian Federation, 2000, No. 26, Art. 2729).

9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552<Об утверждении Положения о составе затрат по производству и реализации продукции (работ, услуг), включаемых в себестоимость продукции (работ, услуг), и о порядке формирования финансовых результатов, учитываемых при налогообложении прибыли>(Collected Acts of the President and Government of the Russian Federation, 1992, No. 9, Art. 602; Collection of Legislation of the Russian Federation, 1995, No. 27, Art. 2587; No. 28, Art. 2686; No. 48, Art. 4683; 1996, No. 43 , Art. 4924; No. 49, Art. 5557; 1998, No. 2, Art. 260; No. 22, Art. 2469; No. 37, Art. 4624; 1999, No. 29, Art. 3757; 2000, No. 23, Art. .2431).

11. Instruction of the Ministry of Taxes and Taxes of Russia dated June 15, 2000 No. 62< О порядке исчисления и уплаты в бюджет налога на прибыль предприятий и организаций>.

12. Letter of the State Tax Service of Russia dated April 2, 1996 No. 07-3-08/112<О налоге на прибыль приватизированных предприятий и организаций>.

13. Letter of the State Tax Service of Russia dated January 6, 1997 No. 02-4-07/1<О налоге на прибыль предприятий и организаций>.

14. Letter of the Department of Tax Reforms of the Ministry of Finance of Russia dated June 24, 1997 No. 04-02-1 4<О перечне затрат, включаемых в себестоимость продукции при формировании затрат на прибыль>.

15. Letter of the State Tax Service of Russia dated October 27, 1998 No. ШС-6-02/768<Методические рекомендации по отдельным вопросам налогообложения прибыли>(as amended July 12, 1999).

16. Letter of the Ministry of Taxes and Taxes of Russia dated January 17, 2000 No. 02-1-16/2<О налогообложении прибыли, полученной участником совместной деятельности>.

17. Letter of the Tax Policy Department of the Ministry of Finance of Russia dated February 14, 2000 No. 04 -02-05/2<О налогообложении курсовых и суммовых разниц>.

18. Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n<Об утверждении Положения по бухгалтерскому учёту "Учётная политика организации" ПБУ 1/98>

19. Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n<Об утверждении Положения по бухгалтерскому учёту "Бухгалтерская отчётность организации" ПБУ 4/99>.

20. Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n<Об утверждении Положения по ведению бухгалтерского учёта и бухгалтерской отчётности в Российской федерации>

21. Order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n<О формах бухгалтерской отчётности организаций>.

22. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n<Об утверждении Положения по бухгалтерскому учёту "Доходы организации" ПБУ 9/99>(as amended and supplemented on December 30, 1999).

23. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n<Об утверждении Положения по бухгалтерскому учёту "Расходы организации" ПБУ 10/99>(as amended and supplemented on December 30, 1999).

24. Order of the Ministry of Finance of Russia dated June 15, 1998 No. 25n<Об утверждении Положения по бухгалтерскому учёту "Учёт материально-производственных запасов" ПБУ 5/98>(as amended on December 30, 1999, March 24, 2000).

25. Order of the Ministry of Finance of Russia dated September 3, 1997 No. 65n<Об утверждении Положения по бухгалтерскому учёту "Учёт основных средств" ПБУ 6/97>(as amended on March 24, 2000).

26. Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n<Об утверждении Положения по бухгалтерскому учёту "Учёт активов и обязательств, стоимость которых выражена в иностранной валюте" ПБУ 3/2000>.

27. Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33<О порядке исчисления и уплаты в бюджет налога на имущество предприятий>(as amended on July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).

28. Order of the Ministry of Taxes and Taxes of Russia dated November 15, 2000 No. BG-3-04/389<О внесении изменений в инструкцию Госналогслужбы России от 08,06.95 №33 "О порядке исчисления и уплаты в бюджет налога на имущество предприятий>.

29. Instruction of the Ministry of Taxes and Taxes of Russia dated April 4, 2000 No. 59<О порядке исчисления и уплаты налогов, поступающих в дорожные фонды>.

30. Order of the Ministry of Taxes and Taxes of Russia dated October 20, 2000 No. BG-3-03/361<О внесении изменений в Инструкцию МНС России от 04.04.2000 №59 "О порядке исчисления и уплаты налогов, по ступающих в дорожные фонды>.

31. The procedure for determining the fee and its maximum amounts for environmental pollution, waste disposal, and other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (Collected Acts of the President and Government of the Russian Federation. 1992, No. 10, Art. 726; 1995, No. 3, Art. 190).

32. Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Russian Ministry of Natural Resources on November 27, 1992 (as amended and supplemented on August 18, 1993).

33. Letter of the Ministry of Finance of Russia dated December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of Russia dated December 21, 1992 No. 04-04/72-6344<Порядок направления предприятиями, учреждениями, организациями, гражданами, иностранными юридическими лицами и гражданами средств в государственные внебюджетные экологические фонды>(as amended on May 23, 1995, August 11, 1997).

34. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 21, 1993 No. 22<О некоторых вопросах практики применения Закона РСФСР "Об охра не окружающей природной среды" (вестник Высшего Арбитражного Суда Российской Федерации, 1994, №3; 2000, №6).

Appendix 2

Costs not taken into account in the estimated profit standards

1. Costs that do not affect the production activities of the contractor,

Charitable contributions;

Development of social and communal spheres;

Voluntary donations to election funds;

Bonuses for non-production workers;

Payment for additional (exceeding the established duration) vacations;

Allocation of one-time benefits to retiring employees, pension supplements;

Compensation for the cost of food in canteens and buffets;

Payment for travel on public transport;

Reimbursement of expenses in excess of established standards when sending workers to perform installation, commissioning and construction work, for the mobile and traveling nature of their activities, for performing work on a rotational basis;

Payment for subscriptions to newspapers and magazines;

Payment of travel expenses in excess of established norms;

Insurance of personnel of construction organizations (except for compulsory social insurance and health insurance);

To create joint ventures;

Purchase of shares, bonds and other securities, costs associated with the issue and distribution of securities;

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 starting a household;

Payments for exceeding maximum permissible emissions of pollutants;

Other expenses incurred at the expense of the organization’s own funds.

2. Costs associated with replenishment of working capital

The procedure for replenishing these funds is provided for when concluding construction contracts, including advance payments for 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:

Construction of residential and other non-production facilities;

Technical re-equipment, reconstruction, expansion and construction of new production facilities.

Appendix 3

Estimated profit standards for types of construction and installation work

Item no.	Types of construction and installation work	As a percentage of the wage fund of workers (builders and machine operators)

	Earthworks performed: - mechanized way - using hydromechanization means - cultural and technical works	50 50 52
	Mining stripping works
	Drilling and blasting works
	Wells for water
	Pile work Consolidation of soils. Drawer wells
	Concrete and reinforced concrete monolithic structures in construction: - industrial - housing and civil
	Concrete and reinforced concrete prefabricated structures in construction: - industrial - housing and civil (without efficiency) - large-panel housing construction	85 90 108
	Brick and block structures in buildings: - industrial - housing and civil - agricultural	65 85 65
	Metal constructions
	Wooden structures
	Floors
	Roofs
	Protection of building structures and equipment from corrosion
	Constructions in agriculture: - metal - reinforced concrete - frame sheathing - construction of greenhouses	85 70 62 75
	Finishing work
	Plumbing work - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning)
	Electrical lighting of buildings
	External networks of water supply, sewerage, heat supply, gas pipelines
	Trunk pipelines for gas and oil products
	Thermal insulation work
	Car roads
	Railways
	Tunnels and subways
	Bridges and pipes
	Aerodromes
	Tram rails
	Power lines
	Communications, radio and television facilities: - laying and installation of communication networks - installation of radio television and electronic equipment - laying and installation of long-distance communication lines	65 65 70
	Mining (underground mining and capital) works: - in the coal industry - in other industries
	Earthen structures of hydraulic structures
	Concrete and reinforced concrete structures of hydraulic structures
	Stone structures of hydraulic structures
	Metal structures of hydraulic structures
	Wooden structures for hydraulic structures
	Waterproofing work in hydraulic structures
	Bank protection works
	Ship routes of slipways and slipways
	Underwater construction (diving) work
	Industrial furnaces and pipes
	Landscaping. Protective forest plantations. Perennial fruit plantings
	Oil wells (including offshore conditions)
	Gas wells (including offshore conditions)
	Installation of equipment
	Installation of equipment at nuclear power plants
	Electric installation work: - at nuclear power plants - at other sites
	Signaling, centralization, blocking and communication devices on railways
	Construction of aircraft landing aids and air traffic control systems at airfields
	Commissioning works

STATE COMMITTEE OF THE RUSSIAN FEDERATION
ON CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS

A-PRIORY
ESTIMATED PROFIT VALUES
IN CONSTRUCTION

MDS 81-25.2001

Moscow 2001

Guidelines for determining the amount of estimated profit in construction (MDS 81-25.2001) /Gosstroy of Russia/ Moscow 2001.

These Guidelines are intended for a wide range of specialists involved in the issues of estimate regulation and pricing in construction.

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

CONSIDERED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia (Editing 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 State Construction Committee of Russia on the development of documents on pricing in construction.

INTRODUCED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia.

ADOPTED AND ENTERED INTO EFFECT from 03/01/2001. Resolution of the State Construction Committee of Russia dated February 28, 2001 No. 15.

IN REPLACEMENT of the Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated October 30, 1992 No. BF-906/12) and section 3 of the Methodological guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of the Extreme North and areas equivalent to them (MDS 81-5.99).

INTRODUCTION

“Guidelines for determining the amount of estimated profit in construction MDS 81-25.2001” (hereinafter referred to as Methodological Instructions) define the principles and procedure for calculating the amount of estimated profit when forming the estimated cost of construction.

The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, government loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.

For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.

The provisions of the Methodological Instructions apply to work performed in an economic way, as well as to 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.

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 the concluded agreement, incl. during contract bidding and determination of contract prices in cases where they are formed on the basis of negotiations between customers and contractors;

Contracting organizations when preparing price proposals for competitive bidding;

Design organizations in the development of estimate documentation.

Estimated profitas part of the estimated cost of construction products, these are funds intended to cover the costs of contractors for the development of production and material incentives for workers.

Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.

1.4. As the basis for calculating the estimated profit, the amount of funds for remuneration of workers (builders and machine operators) in current prices as part of the estimated direct costs is taken.

1.5. Estimated profit is determined using:

Industry-wide standards established for all performers of work;

Standards for types of construction and installation work;

An individual standard developed (in some cases) for a specific contractor. The decision on choosing an option for calculating the amount of estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT STANDARDS

2.1. When determining the estimated cost of construction and installation work, the industry-wide standard of estimated profit is 65% to the amount of funds for remuneration of workers (builders and machine operators) and is used to perform general economic calculations in the investment sphere.

2.2. The industry-wide standard for estimated profit as part of the estimated cost of repair and construction work is 50% to the amount of funds to pay workers (builders and machine operators).

2.3. It is more expedient to use industry-wide standards of estimated profit for the development of investor estimates, feasibility studies of projects and determination of the initial (starting) price of the subject of the competition during contract bidding.

2.4. When determining the estimated cost of construction and installation work at the stage of developing working documentation and making payments for work performed, estimated profit standards for types of construction and installation work are applied.

The specified standards are given in.

2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profits and standards for types of construction and installation work.

2.6. In cases where the conditions 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 workers in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit ( with the exception of construction projects financed from the federal budget).

2.7. Introduction of changes and additions to the standards approved by the State Construction Committee of Russia not allowed.

3. PROCEDURE FOR CALCULATING INDIVIDUAL ESTIMATED PROFIT STANDARDS

3.1. When calculating individual standards, current legislative and regulatory documents are used that regulate the amount of standardized items, as well as data from state statistical reporting and accounting.

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.

3.2 . When determining the amount of funds under the article “Modernization of equipment, reconstruction of fixed assets”, it is necessary to perform an analysis of indicators characterizing the property position of contractors (share of fixed assets in assets, share of the active part of fixed assets) and the actual state of fixed assets (renewal and disposal of wear and tear coefficient , availability of own working capital, etc.).

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 application 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 employment agreements (contracts);

Payment of the difference in cost when selling goods (works and services) at preferential prices (below market prices) to employees of the organization;

3.4. Costs determined in accordance with , are subject to taxes in accordance with 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 Calculation of property tax is carried out on the basis of data on fixed assets used in construction and installation work, as well as planned funds for their acquisition and modernization.

3.7 The calculation of the individual rate of estimated profit is carried out using the formula:

,(1)

Where: N and- rate of individual profit, as a percentage;

P p- the amount of profit determined by calculation for a specific contractor, thousand rubles;

Z- the amount of funds for remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUALING ESTIMATED PROFIT WHEN DRAFTING ESTIMATED DOCUMENTATION

4.1 When drawing up 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 as a whole according to the estimate (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 stages of design.

4.3 When determining the estimated cost of construction products at the current price level, the amount of estimated profit can be determined using the formulas:

at the “project” stage:

,(2)

,(3)

Where: P- amount of estimated profit, thousand rubles;

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

NZ- industry-wide standard of estimated profit established for the wage fund of workers (builders and machine operators) as part of direct costs;

Ncni- rate of estimated profit fori-th type of construction and installation work, given in , as a percentage;

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

4.4 When applying the base-index method, the amount of estimated profit is determined by the formulas:

at the “project” stage:

,(4)

at the “working documentation” stage:

,(5)

Zci And Z mi- total by i- type of work, estimated wages (basic wage) for construction workers and machine operators, thousand rubles;

n-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 domestic or construction contracts, it is recommended to determine the amount of estimated profit according to an individual standard agreed with the customer.

5. ORGANIZATION OF WORK TO DETERMINE ESTIMATED PROFIT STANDARDS

5.1. General methodological guidance for the development of estimated profit standards is provided by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector 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 types of construction and installation work, is carried out by developer organizations determined by the Pricing Department.

Taking into account the results of the review at the IEC, the development organizations make appropriate adjustments to the draft standards.

The adjusted 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 contracting organizations is carried out directly by contracting organizations or regional centers for pricing in construction (RCCP), design and other organizations on the basis of concluded contracts for the performance of the specified work. The developed projects of individual standards of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. Based on expert opinions, development organizations make appropriate adjustments to the draft individual estimated profit standards and submit them to the customer-developer for approval.

5.4. In case of economic feasibility, which must be confirmed by the construction organization project (POS), it is allowed to include costs associated with the infrastructure of construction and installation organizations and the development of the production base (, ) in Chapter 9 “Other work and costs” of the consolidated estimate of the cost of construction and contractual prices based on the calculation agreed with the customer-developer.

Annex 1

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

2. Federal Law of July 31, 1998 No. 147-FZ “On the implementation 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 Law of August 5, 2000 No. 118-FZ “On the implementation of part two of the Tax Code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes” (collection of legislation of the Russian Federation, 2000, No. 32, Art. 3341).

4. Law of the Russian Federation of October 18, 1991 No. 1759-1 “On road funds in the Russian Federation” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, No. 44, Art. 1426; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1993, No. 37, Art. 102; collection of legislation of the Russian Federation, 1994, No. 29, Art. 3010; 1995, No. 26, Art. 2402; No. 35, Art. 3503; 1996, No. 1, Art. 4; 1997, No. 22, Art. 2545; 1998, No. 13, Art. 1473; No. 26, Art. 3013; 1999, No. 1, Art. 1; No. 7, Art. 879; No. 16, Art. 1930 ; No. 18, Art. 2221).

5. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On the property tax of enterprises” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 12, Art. 599; No. 34, Art. 1976 ; 1993, No. 4, Article 118; No. 25, Article 905; Collection of Legislation of the Russian Federation, 1995, No. 18, Article 1590).

6. Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the fundamentals of the tax system in the Russian Federation”, paragraph 2 of Article 18 and Articles 19, 20, 21 (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992 , No. 11, Art. 52; No. 34, Art. 1976; 1993, No. 4, Art. 118; Collection of Legislation of the Russian Federation, 1997, No. 30, Art. 3593; 1998, No. 31, Art. 3816, 3828; No. 43, Art. 5213; 1999, No. 1, Art. 1; No. 7, Art. 879; No. 25, Art. 3041; No. 28, Art. 3475; 2000, No. 32, Art. 3341).

7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 11, Art. 525; No. 34, Art. 1976; No. 4. Art. 118; "Rossiyskaya Gazeta", 1993, November 3, No. 205; Collection of Legislation of the Russian Federation, 1994, No. 27, Art. 2823; No. 29, Art. 3010; No. 32, Art. 3304 ; 1995, No. 18, Art. 1592; No. 26, Art. 2402, 2403; No. 49, Art. 4695; 1996, No. 1, Art. 4, 20; No. 51, Art. 5682; 1997, No. 3, Art. 357; 998, No. 47, Art. 5702; 1999, No. 2, Art. 237; No. 10, Art. 1162; No. 14, Art. 1660; 2000, No. 32, Art. 3341).

8. Federal Law of June 19, 2000 No. 82-FZ “On the minimum wage” (Collected Legislation of the Russian Federation, 2000. No. 26. Art. 2729).

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" (Collected Acts of the President and Government of the Russian Federation, 1992, No. 9, Art. 602; Collection of Legislation of the Russian Federation, 1995, No. 27, Art. 2587; No. 28, Art. 2686; No. 48, Art. 4683; 1996, No. 43, Art. 4924; No. 49, Art. 5557; 1998, No. 2, Art. 260; No. 22, Art. 2469; No. 37, Art. 4624; 1999, No. 29, Art. 3757; 2000, No. 23, Art. 2431).

11. Instruction of the Ministry of Taxes and Taxes of Russia dated June 15, 2000 No. 62 “On the procedure for calculating and paying income tax for enterprises and organizations to the budget.”

12. Letter of the State Tax Service of Russia 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 Russia dated January 6, 1997 No. 02-4-07/1 “On the income tax of enterprises and organizations.”

14. Letter of the Department of Tax Reforms of the Ministry of Finance of Russia dated June 24, 1997 No. 04-02-14 “On the list of costs included in the cost of production when determining the cost of profit.”

15. Letter of the State Tax Service of Russia 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 Taxes and Taxes of Russia dated January 17, 2000 No. 02-1-16/2 “On the taxation of profit received by a participant in a joint activity.”

17. Letter of the Department of Tax Policy of the Ministry of Finance of Russia dated February 14, 2000 No. 04-02-05/2 “On the taxation of exchange rate and amount differences.”

18. Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (with amendments and additions dated December 30, 1999).

19. Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n “On approval of the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99.”

20. Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (with amendments and additions dated December 30, 1999, March 24, 2000).

21. Order of the Ministry of Finance of Russia dated January 13, 2000 No. 4n “On the forms of financial statements of organizations.”

22. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n “On approval of the Accounting Regulations “Income of the Organization” PBU 9/99” (as amended and supplemented on December 30, 1999).

23. Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n “On approval of the Accounting Regulations “Organization Expenses” PBU 10/99” (with amendments and additions dated December 30, 1999).

24. Order of the Ministry of Finance of Russia dated June 15, 1998 No. 25n “On approval of the accounting regulations “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 Russia dated September 3, 1997 No. 65n “On approval of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/97” (with amendments and additions dated March 24, 2000).

26. Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n “On approval of the accounting regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000.”

27. Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the procedure for calculating and paying enterprise property tax to the budget” (with amendments and additions dated July 12, October 9, 1995, May 29, June 13, 1997, April 2, 1998).

28. Order of the Ministry of Taxes of Russia dated November 15, 2000 No. BG-3-04/389 “On introducing 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 Taxes of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”

30. Order of the Ministry of Taxes of Russia dated October 20, 2000 No. BG-3-03/361 “On introducing amendments to the Instruction of the Ministry of Taxes of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds.”

31. The procedure for determining fees and its maximum amounts for environmental pollution, waste disposal, and other types of harmful effects, approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (Collected Acts of the President and Government of the Russian Federation. 1992, No. 10. Art. 726; 1995, No. 3, Art. 190).

33. Letter of the Ministry of Finance of Russia dated December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of Russia dated December 21, 1992 No. 04-04/72-6344 “Procedure for sending by enterprises, institutions, organizations, citizens, foreign legal entities and citizens funds to state extra-budgetary environmental funds" (as amended and supplemented on May 23, 1995, August 11, 1997).

34. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 21, 1993 No. 22 “On some issues of practice in applying the Law of the RSFSR “On Environmental Protection” (Bulletin of the Supreme Arbitration Court of the Russian Federation, 1994, No. 3; 2000, No. 6) .

Appendix 2 Costs not taken into account in the estimated profit standards

1. Costs that do not affect the production activities of the contractor,

incl. on the:

Charitable contributions;

Development of social and communal spheres;

Voluntary donations to election funds;

Bonuses for non-production workers;

Payment for additional (exceeding the established duration) vacations;

Allocation of one-time benefits to retiring employees, pension supplements;

Compensation for the cost of food in canteens and buffets;

Payment for travel on public transport;

Payment for subscriptions to newspapers and magazines;

Payment of travel expenses in excess of established norms;

Insurance of personnel of construction organizations (except for compulsory social insurance and health insurance);

To create joint ventures;

Purchase of shares, bonds and other securities, costs associated with the issue and distribution of securities;

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 starting a household;

Payments for exceeding maximum permissible emissions of pollutants;

Other expenses incurred at the expense of the organization's own funds.

2. Costs associated with replenishment of working capital

3. Costs associated with the infrastructure of a construction and installation organization

These include:

Construction of residential and other non-production facilities;

Technical re-equipment, reconstruction, expansion and construction of new production facilities.

Appendix 3

(Changed edition.

Letter from the Ministry of Industry and Energy of Russia

dated November 18, 2004 No. AP-5536/06)

Recommended standards of estimated profit by type of construction and installation work

No.	Types of construction and installation work	Standards estimated profit as a percentage of the wage fund of workers (builders and machine operators)	Application area (Numbers of collections GESN, GESNm, GESNp) (FER, FERm, FERp)

	Earthworks performed: mechanized way		GESN–2001-01 table 01-01-001÷138; 01-02-01÷11;
	manually		table 01-02-55÷64;
	using hydromechanization means		table 01-01-144÷155;
	for other types of work (preparatory, accompanying, strengthening)		table 01-02-17÷49; 01-02-65÷135;
	Mining stripping works		GESN–2001-02
	Drilling and blasting works		GESN–2001-03
	Wells		GESN–2001-04
	Pile work		GESN–2001-05 section 01
	Drawer wells		section 02
	Soil consolidation		section 03
	Concrete and reinforced concrete monolithic structures in construction: industrial		GESN–2001-06 section 01 (divisions 1÷14)
	housing and civil		section 01 (departments 16,17,18)
	Concrete and reinforced concrete prefabricated structures in construction: industrial		GESN–2001-07 sections 01, 02, 03, 04, 06, 07, 08 (Table 07-08-002,003);
	housing and civil		sections 05, 08 (Table 07-08-001, 07-08-006);
	Brick and block structures		GESN–2001-08
	Building metal structures		GESN–2001-09
	Wooden structures		GESN–2001-10
	Floors		GESN–2001-11
	Roofs		GESN–2001-12
	Protection of building structures and equipment from corrosion		GESN–2001-13
14.1	Structures in rural construction: metal		GESN–2001-14
14.2	reinforced concrete
14.3	frame-sheathing
14.4	construction of greenhouses
	Finishing work		GESN–2001-15
	Plumbing work - internal (pipelines, water supply, sewerage, heating, gas supply, ventilation and air conditioning)		GESN–2001-16; 17, 18, 19, 20
	Temporary prefabricated buildings and structures		GESN–2001-21
	External networks of water supply, sewerage, heat supply, gas pipelines		GESN–2001-22; 23, 24
	Main and field pipelines		GESN–2001-25
	Thermal insulation work		GESN–2001-26
	Car roads		GESN–2001-27 (except section 10)
	Railways		GESN–2001-28
23.1 23.2	Tunnels and subways closed method of work open method of work		GESN–2001-29
	Bridges and pipes		GESN–2001-30
	Aerodromes		GESN–2001-31
	Tram rails		GESN–2001-32
	Power lines		GESN–2001-33
28.1	Communications, radio 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 long-distance communication lines		GESNm–2001-10 (department 06, section 1, section 3 (when laying long-distance (zonal) fiber-optic cables)
	Mining works:		GESN–2001-35
29.1	in the coal industry
29.2	in other industries
	Earthen structures 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 for hydraulic structures		GESN–2001-40
	Waterproofing work in hydraulic structures		GESN–2001-41
	Bank protection works		GESN–2001-42
	Ship routes of slipways and slipways		GESN–2001-43
	Underwater construction (diving) work		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
	Oil and gas wells 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 control of assembly welded joints during equipment installation NPP), 41;
	Installation of equipment at nuclear power plants		GESNm–2001-13, 39 (control of assembly welded joints during installation of nuclear power plant equipment)
	Electric installation work:
45.1	at nuclear power plants		GESNm–2001-8
45.2	at other sites		GESNm–2001-8, 20 (department 02)
	Signaling, centralization, blocking and communication devices on railways		GESNm–2001-20 (department 01) GESNm–2001-10 (department 07)
	Construction of aircraft landing aids and air traffic control systems at airfields		GESNm–2001-8, 10, 11
	Commissioning works		GESNp–2001
	Work 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 construction of new structural elements in a building being repaired), using the TER-2001 (FER-2001) collections, the estimated profit standards should be applied with a coefficient of 0.85.

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

Appendix 4

(Introduced additionally.

Letter from the Ministry of Industry and Energy of Russia

dated November 18, 2004 No. AP-5536/06)

Recommended standards of estimated profit by type of repair and construction work

Types of repair and construction work	Estimated profit standards as a percentage of the wage fund for construction workers and machine operators	Region applications

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

Note:

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

State Committee of the Russian Federation
for construction and housing and communal services

(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS

A-PRIORY

ESTIMATED PROFIT VALUES

IN CONSTRUCTION

MDS 81-25.2001
Moscow 2001

Guidelines for determining the amount of estimated profit in construction (MDS 81-25.2001) /Gosstroy of Russia/ Moscow 2001. - 15 pages

These Guidelines are intended for a wide range of specialists involved in the issues of estimate regulation and pricing in construction.

CONSIDERED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia (Editing 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 State Construction Committee of Russia on the development of documents on pricing in construction.

INTRODUCED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia.

ADOPTED AND ENTERED INTO EFFECT from 03/01/2001. Resolution of the State Construction Committee of Russia dated February 28, 2001 No. 15.

This regulatory and methodological document cannot be fully or partially reproduced, replicated or distributed as an official publication without the permission of the Gosstroy of Russia.

INTRODUCTION........................................................ ........................................................ .................................. 4

1. GENERAL PROVISIONS.............................................. ........................................................ ............ 5

2. PROCEDURE FOR DETERMINING AND APPLYING ESTIMATED PROFIT STANDARDS 5

3. PROCEDURE FOR CALCULATING INDIVIDUAL ESTIMATED PROFIT STANDARD.... 6

4. PROCEDURE FOR ACCRUALING ESTIMATED PROFIT WHEN DRAFTING ESTIMATED DOCUMENTATION................................................... ........................................................ ........................................................ ........ 7

5. ORGANIZATION OF WORK TO DETERMINE ESTIMATED PROFIT STANDARDS 8

Appendix 1 List of legislative and regulatory documents,

Used in the preparation of the “Methodological instructions

By determining the amount of estimated profit in construction"................................................... 10

Appendix 2 Costs not taken into account in the estimated profit standards.................................... 13

Appendix 3 Estimated profit standards

By type of construction and installation work................................................... ........................... 15

INTRODUCTION

For construction projects financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.

The provisions of the Methodological Instructions apply to work performed in an economic way, as well as to 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.

Please send comments and suggestions for further improvement of the Guidelines to:

117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Standardization in Construction and Housing and Communal Sector of the 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 the concluded agreement, incl. during contract bidding and determination of contract prices in cases where they are formed on the basis of negotiations between customers and contractors;

Contracting organizations 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 workers.

Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.

1.2. The estimated profit standard takes into account the costs of:

Expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);

Material incentives for workers (material assistance, implementation of health and recreation measures not directly related to the participation of workers in the production process);

Organization of assistance and free services to educational institutions.

1.3. Costs not taken into account in the estimated profit standards are given in Appendix 2.

1.5. Estimated profit is determined using:

Industry-wide standards established for all performers of work;

Standards for types of construction and installation work;

An individual standard developed (in some cases) for a specific contractor.

The decision on choosing an option for calculating the amount of estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DEFINITION AND APPLICATION

ESTIMATED PROFIT STANDARDS

The specified standards are given in Appendix 3.

2.7. Making changes and additions to the standards approved by the State Construction Committee of Russia is not allowed.

3. CALCULATION PROCEDURE

INDIVIDUAL STANDARD

ESTIMATED PROFIT