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Cost Code Guide

LedgerLine uses CSI MasterFormat-style cost codes — the standard classification system the US construction industry uses to organize costs by trade. Each code follows a Division-Section format, e.g. 06-100 for rough framing under Division 06 (Wood, Plastics & Composites). The section number after the dash is up to your team — use it to distinguish multiple line items within the same trade (e.g. 06-100 for framing lumber vs. 06-200 for finish carpentry).

01
General Requirements
Project management, permits, temporary facilities, general conditions.
02
Sitework / Existing Conditions
Demolition, clearing, grading, excavation, utility hookups. (Many teams keep site prep here rather than the newer 31-33 range — either works as long as your team is consistent.)
03
Concrete
Foundations, footings, slabs, structural concrete.
04
Masonry
Brick, block, stone.
05
Metals
Structural steel, steel erection, metal fabrications.
06
Wood, Plastics & Composites
Rough carpentry / framing, finish carpentry, millwork.
07
Thermal & Moisture Protection
Roofing, waterproofing, insulation, siding.
08
Openings
Doors, windows, storefronts, hardware.
09
Finishes
Drywall, paint, flooring, tile, ceilings.
10
Specialties
Signage, partitions, toilet accessories, fireplaces.
11
Equipment
Appliances, kitchen equipment, loading dock equipment.
12
Furnishings
Cabinets, countertops, window treatments.
13
Special Construction
Pools, saunas, pre-engineered structures.
14
Conveying Equipment
Elevators, escalators, lifts.
21
Fire Suppression
Sprinkler systems, standpipes.
22
Plumbing
Water supply, drainage, fixtures, gas piping.
23
HVAC
Heating, ventilation, air conditioning, ductwork.
26
Electrical
Wiring, panels, lighting, temp power.
27
Communications
Low-voltage, data/network cabling, AV.
28
Electronic Safety & Security
Alarms, access control, cameras.
31
Earthwork
Grading, excavation, shoring (newer-standard alternative to keeping this under 02).
32
Exterior Improvements
Paving, landscaping, fencing, site furnishings.
33
Utilities
Water, sewer, storm drainage, site electrical/gas distribution.

This is a reference, not a rulebook — pick whichever division numbers make sense for how your team already talks about the job, and stay consistent within a project so the budget-by-cost-code chart stays useful.