5 - Overhead and Contingencies officeOverhead must be paid...

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1 Overhead and Contingencies office Overhead: Costs of doing business and fixed expenses that  must  be  paid  by  the  contractor.    They  are  not  readily chargeable to one particular project. Job Overhead: The  items  of  job  expense  that  cannot  be  charged directly to a particular branch of work,  but are required to construct the project.
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2 Office Overhead Salaries (executives, secretaries, estimators, ..) Office (rent, electricity, office supplies, …) Professional Services (lawyers, accountants,…) Vehicle Insurance (fire and theft, vehicle, ..) 
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4 Job Overhead -General Conditions -Plant and Equipment -Professional Services
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5 General Conditions Insurance Bonding Superintendence (Super. ,engineer,  timekeeper, watchman, labor foreman) - Safety
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