ASSESSOR’S MANUAL - Michigan · 2019-08-13 · Volume II of the 2014 Assessor’s Manual Enclosed is the 2014 edition of Volume II of the Assessor’s Manual. Many improvements

ASSESSOR’SMANUAL

Published and distributed by authority of Act 223, P.A. 1986 being Section 211.10e of the Michigan Compiled Laws.

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VOLUME II COMMERCIAL / INDUSTRIAL

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Volume II of the 2014 Assessor’s ManualEnclosed is the 2014 edition of Volume II of the Assessor’s Manual. Many improvements have been added since the 2003 edition based inlarge part upon suggestions and observations received from users of the manual. In addition to updating the cost schedules themselves, thefollowing are some significant changes made to Volume II of the Assessor’s Manual:

EXPANDED OCCUPANCIESGarages - Emergency Response - StaffedGarages - Emergency Response - VolunteerGreenhouses - ShadesSheds - Material StorageSheds - UtilitySkating Rinks - IceSkating Rinks - Roller

NEW OCCUPANCIESApartments (Alternate Method) Classes A And BApartments (Alternate Method) Classes C, D And SApartments - Luxury (Alternate Method) Classes A And BApartments - Luxury (Alternate Method) Classes C And DArmoriesClubhouses (Senior Centers)Community Recreation CentersFieldhousesGovernmental BuildingsGovernmental - Community Service BuildingsHigh-Rise Row (Town) HousesHotels - Full Service (Alternate Method) Classes A And BHotels - Full Service (Alternate Method) Classes C And DHotels - Limited Service (Alternate Method) Classes A And BHotels - Limited Service (Alternate Method) Classes C, D And SIndustrials - Light Manufacturing/Warehouse (Alternate Method)Jails - Correctional FacilitiesJails - Police StationsLibraries - CollegeLibraries - Media CentersMarkets - SupermarketMotels - (Alternate Method) Classes C, D And SMotels - Extended Stay (Alternate Method) Classes C, D And SMultiple Residences (Alternative Method)Multiple Residences - Elderly Assisted Living (Alternate Method)Multiple Residences - Retirement Community Complex (AlternateMethod)Multiple Residences - Senior Citizen (Alternate Method)NatatoriumsOffice Buildings (Alternate Method) Classes A And BOffice Buildings (Alternate Method) Classes C, D And SPavilionsRectoriesReligious Buildings: Church SanctuariesReligious Buildings: Churches With Sunday SchoolsReligious Buildings: Fellowship HallsReligious Buildings: Narthexes And Educational WingsRestaurants - Modular (Diners)Schools - Administration BuildingsSchools - Alternative (High)Schools - Arts & Crafts BuildingsSchools - BookstoreSchools - ClassroomsSchools - Classrooms - LaboratorySchools - Classrooms - LectureSchools - Classrooms - Special EducationSchools - CollegeSchools - College ClassroomsSchools - CommonsSchools - Elementary SchoolsSchools - Fine Arts BuildingsSchools - GymnasiumsSchools - High SchoolsSchools - Lecture Hall BuildingsSchools - Manual Arts (Shop) BuildingsSchools - Middle (Junior High) SchoolsSchools - Multipurpose BuildingsSchools - Physical Education BuildingsSchools - Relocatable ClassroomsSchools - Relocatable OfficesSchools - Science BuildingsSchools - Technical Trades BuildingsShopping Centers - Community (Alternate Method)Shopping Centers - Neighborhood (Alternate Method)Shopping Centers - Regional (Alternate Method)Stores - Luxury BoutiquesStores - Mega Warehouse (Discount)Stores - Winery (Tasting - Display)

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INTRODUCTIONSelection of Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Class of Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

CALCULATOR METHODIntroduction to the Calculator Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL INTRO 1Example . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL INTRO 2

CALCULATOR OCCUPANCIESApartments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 2Apartments (Alternate Method) Classes A And B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 4Apartments (Alternate Method) Classes C, D And S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 6Apartments - Luxury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 8Apartments - Luxury (Alternate Method) Classes A And B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 10Apartments - Luxury (Alternate Method) Classes C And D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 12Arcade Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 14Armories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 16Auditoriums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 18Auto Dealerships - Complete . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 20Automobile Showrooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 22Automotive Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 24Banks - Branch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 26Banks - Central . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 28Banks - Mini (Walk-Up And Drive-Through) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 30Banquet Halls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 32Barber Shops / Beauty Salons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 34Bars/Lounges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 36Bowling Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 38Broadcasting Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 40Casinos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 42City Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 44Clubhouses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 46Clubhouses (Senior Centers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 48Community Recreation Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 50Computer Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 52Convention Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 54Country Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 56Creameries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 58Dairies (Milking Parlors) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 60Day Care Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 62Dormitories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 64Fieldhouses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 66Fitness Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 68Fraternal Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 70Fraternity Houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 72Garages - Emergency Response - Staffed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 74Garages - Emergency Response - Volunteer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 76Garages - Mini-Lube And Service/Repair Sheds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 78Garages - Parking Levels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 80

TABLE OF CONTENTS


Garages - Parking Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 82Garages - Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 84Garages - Service Stations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 86Garages - Service/Fleet Service Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 88Garages - Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 90Governmental Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 92Governmental - Community Service Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 94Greenhouses - Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 96Greenhouses - Shades . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 98Greenhouses - Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 100Group Care Homes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 102Handball/Racquetball Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 104Hangars - Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 106Hangars - Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 108Hangars - T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 110Health Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 112High-Rise Row (Town) Houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 114Homes For The Elderly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 116Hospitals - Convalescent (Nursing Homes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 118Hospitals - General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 120Hospitals - Surgical Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 122Hospitals - Veterinary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 124Hotels - Full Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 126Hotels - Full Service (Alternate Method) Classes A And B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 128Hotels - Full Service (Alternate Method) Classes C And D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 130Hotels - Limited Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 132Hotels - Limited Service (Alternate Method) Classes A And B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 134Hotels - Limited Service (Alternate Method) Classes C, D And S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 136Industrials - Cold Storage Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 138Industrials - Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 140Industrials - Flex (Mall) Loft Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 142Industrials - Heavy Manufacturing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 144Industrials - Light Manufacturing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 146Industrials - Light Manufacturing/Warehouse (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 148Industrials - Lofts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 150Jails - Correctional Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 152Jails - Police Stations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 154Kennels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 156Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 158Laundries/Dry Cleaners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 160Laundromats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 162Libraries - College . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 164Libraries - Media Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 166Libraries - Public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 168Lodges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 170Lodges - Inns And Cottages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 172Maintenance (Storage) Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 174

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Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 176Markets - Convenience . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 178Markets - Mini-Marts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 180Markets - Roadside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 182Markets - Supermarket . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 184Medical - Dental Clinics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 186Medical - Office Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 188Medical - Urgent Care - Dispensaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 190Mortuaries (Funeral Homes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 192Motels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 194Motels - (Alternate Method) Classes C, D And S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 196Motels - Alternate Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 198Motels - Extended Stay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 200Motels - Extended Stay (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 202Motels - Recreational (Pool) Enclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 204Multiple Residences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 206Multiple Residences (Alternative Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 208Multiple Residences - Elderly Assisted Living . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 210Multiple Residences - Elderly Assisted Living (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 212Multiple Residences - Retirement Community Complex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 214Multiple Residences - Retirement Community Complex (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 216Multiple Residences - Senior Citizen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 218Multiple Residences - Senior Citizen (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 220Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 222Natatoriums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 224Office Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 226Office Buildings (Alternate Method) Classes A And B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 228Office Buildings (Alternate Method) Classes C, D And S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 230Office Buildings - Refinements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 232Passenger Terminals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 234Pavilions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 236Post Offices - Branch/Mail-Processing Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 238Post Offices - Main . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 240Rectories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 242Religious Buildings: Church Sanctuaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 244Religious Buildings: Churches With Sunday Schools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 246Religious Buildings: Fellowship Halls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 248Religious Buildings: Narthexes And Educational Wings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 250Restaurants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 252Restaurants - Atriums/Play Rooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 254Restaurants - Cafeterias And Truck Stops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 256Restaurants - Fast Food . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 258Restaurants - Modular (Diners) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 260Restaurants - Snack Bars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 262Restroom Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 264Rooming Houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 266Row Houses/Town Houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 268

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Schools - Administration Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 270Schools - Alternative (High) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 272Schools - Arts & Crafts Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 274Schools - Bookstore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 276Schools - Classrooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 278Schools - Classrooms - Laboratory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 280Schools - Classrooms - Lecture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 282Schools - Classrooms - Special Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 284Schools - College . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 286Schools - College Classrooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 288Schools - Commons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 290Schools - Elementary Schools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 292Schools - Fine Arts Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 294Schools - Gymnasiums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 296Schools - High Schools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 298Schools - Lecture Hall Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 300Schools - Manual Arts (Shop) Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 302Schools - Middle (Junior High) Schools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 304Schools - Multipurpose Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 306Schools - Physical Education Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 308Schools - Relocatable Classrooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 310Schools - Relocatable Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 312Schools - Science Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 314Schools - Technical Trades Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 316Schools - Vocational . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 318Sheds - Arch-Rib (Quonset), Light Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 320Sheds - Boat Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 322Sheds - Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 324Sheds - Lumber Yard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 326Sheds - Material Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 328Sheds - Office Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 330Sheds - Utility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 332Shopping Centers - Community . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 334Shopping Centers - Community (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 336Shopping Centers - Mall Concourses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 338Shopping Centers - Mixed With Residential/Office Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 340Shopping Centers - Neighborhood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 342Shopping Centers - Neighborhood (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 344Shopping Centers - Regional . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 346Shopping Centers - Regional (Alternate Method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 348Shopping Centers - Regional Discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 350Shower Room Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 352Skating Rinks - Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 354Skating Rinks - Roller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 356Stores - Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 358Stores - Discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 360Stores - Drug Stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 362

TABLE OF CONTENTS

TABLE OF CONTENTS


Stores - Florist Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 364Stores - Luxury Boutiques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 366Stores - Mall Anchor Department Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 368Stores - Mega Warehouse (Discount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 370Stores - Retail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 372Stores - Warehouse Showroom And Food . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 374Stores - Winery (Tasting - Display) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 376Tennis Clubs - Indoor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 378Theaters - Cinema . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 380Theaters - Live Stage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 382Visitor Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 384Warehouses - Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 386Warehouses - Mega (Storage/Distribution) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 388Warehouses - Mini . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 390Warehouses - Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 392Warehouses - Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 394Warehouses -Miscellaneous Storage Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 396Miscellaneous Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 398Grain Elevators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 399Grain-Handling Systems (Cost Of Equipment, Exclusive Of Grain Bins) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 400Miscellaneous Unit Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 401Miscellaneous Industrial Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 402Industrial Plants (Equipment Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 402Cost Per Living Unit, Room, Crypt, Car Space . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAL 404

SEGREGATED COST SECTIONIntroduction to the Segregated Cost Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG INTRO, PAGE 1Example . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG INTRO, PAGE 2Section SEG 1

Apartments, Hotels and Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 1, PAGE 1Section SEG 2

Multiple Residences and Motels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 2, PAGE 1Section SEG 3

Stores and Commercial Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 3, PAGE 1Section SEG 4

Garages, Industrials, Lofts and Warehouses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 4, PAGE 1Section SEG 5

Offices, Banks and Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 5, PAGE 1Section SEG 6

Theaters and Auditoriums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 6, PAGE 1Section SEG 7

Sheds and Farm Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 7, PAGE 1Section SEG 8

Schools and Classrooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEG 8, PAGE 1

TABLE OF CONTENTS


UNIT-IN-PLACE SECTIONSection UIP 1

Foundations, Frame . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 1, PAGE 1Section UIP 2

Interior Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 2, PAGE 1Section UIP 3

Heating and Cooling, Plumbing, Fire Protection, Electrical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 3, PAGE 1Section UIP 4

Roof and Roof Components. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 4, PAGE 1Section UIP 5

Wall Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 5, PAGE 1Section UIP 6

Stained-Glass Windows, Storefronts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 6, PAGE 1Section UIP 7

Cold Storage, Refrigeration, Elevators, Material Handling Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 7, PAGE 1Section UIP 8

Tanks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 8, PAGE 1Section UIP 9

Miscellaneous Industrial Costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 9, PAGE 1Section UIP 10

Trailer and Manufactured Housing Parks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 10, PAGE 1Section UIP 11

Service Stations/Components, Car Wash, Pre-fab, Greenhouses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 11, PAGE 1Section UIP 12

Equipment Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 12, PAGE 1Section UIP 13

Subdivision Development Costs, Yard Costs, Demolition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 13, PAGE 1Section UIP 14

Recreational Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 14, PAGE 1Section UIP 15

Green Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 15, PAGE 1Section UIP 16

General Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UIP 16, PAGE 1

APPENDIXESDepreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix AEquipment Cost Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix BComparative Cost Multipliers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix BArchitects’ Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix CCounty Multipliers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix D Glossary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix EIndex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Index, Page 1

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SELECTION OF METHOD

METHOD AVAILABLE – The Michigan Assessor’s Manual offers theuser the choice of three methods of computing reproduction orreplacement costs of buildings: the Calculator Method, SegregatedCost Method and the Comparative Cost Indexes and Multipliers. Inaddition there are many Unit-in-Place costs, with which the user maybuild up or adjust costs or price miscellaneous construction items.

1. The Calculator Method – These pages contain averagesquare foot costs for various classes, occupancy types andqualities of buildings, together with modifiers for common devi-ations from the descriptions of the typical buildings listed.Instructions for the use of the Calculator Method and step-by-step examples are given in “Introduction to the CalculatorMethod”. Modifiers to use with the method are found in eachoccupancy section. The listed costs are averages includingarchitects’ and engineers’ fees, contractors’ profit and over-head, permits, sales tax, insurance during construction, inter-est on construction financing and miscellaneous costs.

2. The Segregated Cost Method – Sections SEG 1 throughSEG 8. These sections give the cost per square foot of themajor building components (foundation, frame, floor, walls,etc.). Instructions for the use of the Segregated Cost Methodare contained in “Introduction to the Segregated Cost Method”,and Unit-in-Place costs are given in Sections UIP 1 throughUIP 8 for adjusting or building up component costs and for pric-ing miscellaneous items. Additional supplemental costs areincluded in Sections UIP 11 through UIP 18. These costs ofcomponent items include labor, material, and a pro rata shareof the additional costs of construction, except for architects’fees which are generally excluded, except where noted. If it isdesired to include an architect’s fee, schedules of typical feesare listed in Appendix C.

3. Comparative Cost Indexes and Multipliers – Appendix B.These tables give indexes and multipliers by which known his-torical costs may be converted directly to present-day costs.


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CLASS FRAME FLOOR ROOF WALLS

A

Structural steel columns andbeams, fireproofed withmasonry, concrete, plaster, orother noncombustible material.

Concrete or concrete on steeldeck, fireproofed.

Formed concrete, precastslabs, concrete or gypsum onsteel deck, fireproofed.

Nonbearing curtain walls,masonry, concrete, metal andglass panels, stone, steelstuds and masonry, tile orstucco, etc.

B

Reinforced concrete columnsand beams. Fire-resistant construction.

Concrete or concrete on steeldeck, fireproofed.

Formed concrete, precastslabs, concrete or gypsum onsteel deck, fireproofed.

Nonbearing curtain walls,masonry, concrete, metal andglass panels, stone, steelstuds and masonry, tile orstucco, etc.

C

Masonry or concrete load-bearing walls with or withoutpilasters. Masonry, concrete orcurtain walls with full or partialopen steel, wood, or concreteframe.

Wood or concrete plank onwood or steel floor joists, orconcrete slab on grade.

Wood or steel joists with woodor steel deck. Concrete plank.

Brick, concrete block, or tilemasonry, tilt-up, formed con-crete, nonbearing curtainwalls.

CMILL

Masonry load-bearing wallswith or without pilasters.Masonry walls with heavywood timber frame.

Mill or laminated wood floor orconcrete slab on grade.

Wood joists and trusses withwood deck.

Heavy brick, block or tilemasonry.

D

Wood or steel studs in bearingwall, full or partial open woodor steel frame, primarily combustible construction.

Wood or steel floor joists orconcrete slab on grade.

Wood or steel joists with woodor steel deck.

Almost any material exceptbearing or curtain walls ofsolid masonry or concrete.Generally combustible con-struction.

DPOLEWood posts or poles andtrussed rafters.

Wood joists and deck or con-crete slab on grade.

Metal skin on wood purlins ornailers.

Metal skin on wood girts ornailers.

SMetal bents, columns, girders,purlins and girts without fire-proofing, incombustible construction.

Wood or steel deck on steelfloor joists, or concrete slab ongrade.

Steel or wood deck on steeljoists.

Metal skin or sandwich panels.Generally incombustible.

CLASS OF CONSTRUCTION

The Class of Construction is the basic subdivision in the MichiganAssessor’s Manual, dividing all buildings into five basic cost groupsand two subgroups by type of framing (supporting columns andbeams), walls, floors and roof structures, and fireproofing.

Class A buildings have fireproofed structural steel frames with rein-forced concrete or masonry floors and roofs.

Class B buildings have reinforced concrete frames and concrete ormasonry floors and roofs.

Class C buildings have masonry or concrete exterior walls, and woodor steel roof and floor structures, except for concrete slab on grade.

Class D buildings generally have wood frame, floor, and roof struc-ture. They may have a concrete floor on grade and other substitutematerials, but are considered combustible construction. This classincludes the pre-engineered pole- or post-frame buildings.

Class S buildings have frames, roofs and walls of incombustiblemetal. This class includes all the pre-engineered metal buildings.

In each class there will be variations, combinations and subclasses,but for purposes of pricing, the major elements of the buildingshould be considered in selecting costs from the tables. Thus, if abuilding, which is otherwise in Class B, has a wood or steel trussroof, the costs for the Class B building may still be representative,or a Class C building may have concrete plank floors. Interpolationsmay be made if the assessor feels the building overlaps two class-es sufficiently or the Segregated Cost Sections may be used tomodify the cost.

In most localities, some buildings are built which are hybrids in con-struction, such as those with complete Class A framing, includingcolumns and girders, but with wood floor joists and sheathing. Inthese cases, the assessor must judge whether to adjust the costs orinterpolate between classes and qualities.

Further details and sketches of the various construction types willbe found on Pages 3 through 7 of this section, as well as in SectionUIP 1, which has definitions and sketches of framing types.

CLASS OF CONSTRUCTION INDICATORS

3


The primary feature of Class A buildings is the fireproofed, protectedstructural steel frame, which may be welded, bolted, or riveted together.The fireproofing may be masonry, poured concrete, plaster, sprayedfiber, or any other type which will give a high fire-resistance rating.

Floors and roofs in Class A structures are normally reinforced con-crete on steel decking or formed slabs resting on the frame orpoured so as to become integral with it. They may also be com-posed of prefabricated panels and may be mechanically stressed.

Exterior walls will be curtain walls of masonry, concrete, steel studsand masonry, tile or stucco, or one of the many types of panels ofmetal, glass, concrete, and other materials. Interior partitions willfrequently be of masonry or gypsum block although many movableand lightweight partitions are used.

Included in this classification are Uniform, Basic and StandardBuilding Code construction, Types I and II (noncombustible). Thisclass is also referred to as Modified Fire Resistive or Two – FourHour Construction.

CLASS A BUILDINGS

4


The primary characteristic of a Class B building is the reinforcedconcrete frame in which the columns and beams can be eitherformed or precast concrete. They may be mechanically stressed.It is a fire-resistant structure.

Floors and roofs in Class B structures are formed or precast concreteslabs. The exterior walls will generally be masonry or reinforcedconcrete curtain walls or any of the many types of wall panels ofconcrete, metal, glass or stone, etc. In some Class B buildings, thewalls may be partially load-bearing. Interior partitions are oftenmasonry, reinforced concrete or gypsum block, but many light-weight and movable partitions are used where structural walls arenot needed.

Included in this classification are Uniform, Basic and StandardBuilding Code Types I and II (noncombustible). This class is alsoreferred to as Fire Resistive or Two – Four Hour Construction.

CLASS B BUILDINGS

5


Class C buildings are characterized by masonry or reinforced con-crete (including tilt-up) construction. The walls may be load-bear-ing, i.e., supporting roof and upper floor loads, or non-bearing withopen concrete, steel, or wood columns, bents or arches supportingthe load. Floors and roofs are supported on wood or steel joists ortrusses, or the floor may be a concrete slab on the ground. Upperfloors or roofs may be of concrete plank, steel deck, or wood.Bearing walls are frequently strengthened by concrete bondbeams and pilasters. Included in this classification are Uniform andBasic building Code Type III (noncombustible wall) Standard CodeType V. This class is also referred to as Masonry or UnprotectedNoncombustible, Joisted or Unprotected Masonry, or Ordinary orUnprotected One-hour and to include certain Two-Hour or MillConstruction (heavy timber).

CLASS C BUILDINGS

Class CMill type construction is characterized by thick masonrywalls with heavy timber frames and laminated wood floors or con-crete slab on the ground.

Wood, Mill Type

6


Class D buildings are characterized by combustible construction.The exterior walls may be made up of closely spaced wood or steelstuds, as in the case of a typical frame house, with an exterior cov-ering of wood siding, shingles, stucco, brick or stone veneer, orother materials. Otherwise, they may consist of an open-skeletonwood frame on which some form of curtain wall is applied includingthe pre-engineered pole- or post-frame buildings.

Floors or roofs are supported on wood or steel joists or trussesor the floor may be a concrete slab on the ground. Upper floorsor roofs may consist of wood or metal deck, prefabricated panelsor sheathing.

Construction Type V (wood-frame) of the Uniform, Type IV Basicand Type VI Standard Building Code are included in this classifica-tion. This class is also referred to as Unprotected-protected OneHour Construction.

CLASS D BUILDINGS

NOTES: (1) The cost of roof trusses such as these is included inthe price of the frame costs for “wood, light pole-typeconstruction”.(2) The costs of purlins such as these can be foundunder the heading “light purlin supports only”. If thesewere heavier members, they would be costed as “open-wood system for corrugated metal”.

1

2

7


Class S buildings are characterized by incombustible constructionand prefabricated structural members. The exterior walls may besteel studs or an open-steel skeleton frame with exterior single orsandwich wall coverings consisting of prefabricated panels orsheet siding. Floors and roofs are supported on steel joists orbeams, or the floor may be concrete slab on grade. Upper floors orroofs may consist of metal deck, prefabricated panels or sheathing.Class S buildings can range from simple storage buildings to large“heavy” manufacturing buildings.

Included in this classification are Uniform and Standard BuildingCode construction, Type IV (noncombustible) Basic Code Type V.This class is also referred to as Noncombustible and can be OneHour Type II construction.

CLASS S BUILDINGS

NOTE: These purlins are heavy enough to be priced as an“open-steel system for corrugated metal”.


CAL INTRO 1


INTRODUCTION TO THE CALCULATOR METHOD

The Calculator Method is designed to be a fairly rapidmethod for obtaining square foot costs for typical buildings.Refinements are given for each occupancy, so that the basecost can be modified to fit deviations from the standard build-ing described. If further refinements are needed, the variousSegregated or Unit-in-Place sections may be used to adjustthe costs.

The costs are classified by class and quality of construction.Buildings typical of a certain quality have many characteris-tics in common. For example, a Good quality building willusually have a good quality roof, so modifications for roof dif-ferences on a quality classified building are seldom neces-sary. The following are the most important square foot costmodifications. Many other modifications are possible, andsince they are seldom cost important in relation to the addi-tional time required to count and measure, they have beenomitted from the Calculator Method. The base cost refine-ments that can be applied to buildings that vary from thegeneral descriptions are as follows:

HEATING AND COOLING Each heating and cooling cost is an average cost for the entirebuilding described. To adjust for variations in the heating andcooling type found, take the difference between the type indi-cated and the type found in the subject building and add to orsubtract from the base cost. If only a portion of the building isheated or cooled, then a prorated amount is to be used.

The costs for the heating and cooling systems listed for eachoccupancy are based on the capacity, complexity and typicaloccupancy load, adjusted to Michigan’s climate, and includea pro-rata share of contractors’ overhead and profit andarchitects’ fee.

ELEVATORS The standard building description will indicate with an aster-isk (in the Mechanical column) that an allowance was madefor elevators. If the building under consideration has no ele-vators and the appropriate cost is marked with an asterisk,subtract the elevator cost (found on the refinement page)from the base square foot cost. Care must be exercisedwhen using square foot costs where building sizes may falloutside a normal range of area served.

If elevators are found in a building not marked as typicallyhaving one, add the cost as a Lump Sum Adjustment fromSection UIP 8.

Basement and mezzanine costs do not allow for elevators.Where elevator stops are found, add the cost per stop as alump sum from the refinement pages, or see Section UIP 8.

SPRINKLERSThe basic building costs do not include sprinkler systems. Ifsprinkler systems are found, add from the correspondingrefinement page. For more detail on sprinkler costs, refer tothe appropriate SEG section.

HEIGHT All base costs are for a typical base story height for thatoccupancy and for any basements associated with thatoccupancy. Any variation from this base height can be made

by an adjustment found on the refinement page listed underStory Height Multipliers. For multistory buildings, an averagestory height can be used. The height adjustment is for wallheight and not ceiling height.

SIZE AND SHAPE The square foot cost is developed from variations in size andshape of a building. This is due to the variation in the propor-tion of exterior wall to total floor area. To adjust for this varia-tion in cost, a Floor Area/Perimeter table is provided, whichgives a multiplier for various floor area and wall perimeterratios. Most buildings being evaluated will not have the exactarea and perimeter shown on the table, and some interpola-tion will be necessary. Usually the multiplier can be accurate-ly approximated without going through a detailed interpolation.To enter the Floor Area/Perimeter table for multistory build-ings, use the average floor area and the average perimeter.

MULTIPLE STORY BUILDINGS The base costs given are for buildings of three stories orfewer. For buildings over three stories above ground, a rec-ommended percentage adjustment is shown on the refine-ment page. This percent adjustment is based on the net ofincreased frame weight, construction difficulty, hi-rise wages,etc., less savings from shorter heating and plumbing runs, asingle roof, etc. This added cost is applied to all floors, includ-ing basements, regardless of occupancy. In using the stan-dard form, it is applied as a multiplier equal to one plus thepercentage increase that is included on the refinement page.

BASEMENTSBasements should be computed separately from the upperfloors and are subject to their own modifiers and multipliersexcept in multistory buildings where they additionally receivethe same multistory multiplier as the balance of the building.Costs are set to the typical base height for the occupancyand must be refined to the correct height. Some averagecost parameters for typical basement types (i.e. utility, park-ing, display, etc.) are listed on the Calculator Pages underspecific occupancies where commonly encountered. Thesecosts can be used for all occupancies within the group,where appropriate.

Finished basements, i.e., those containing apartments, retailstores, etc., as a general rule of thumb will cost approximately75% to 80% of the comparable aboveground portion of thebuilding. Semibasements that are half exposed will cost 85%to 90% of the same figure.

MEZZANINESMezzanine floors are computed separately and, since theydo not include any exterior wall or heat, are not subject toany modifiers or multipliers for size and shape or height.Some average cost parameters for typical mezzanine types(i.e., storage office, display, etc.) are listed on the CalculatorPages under specific occupancies where commonly encoun-tered. These costs can be used for all occupancies within thegroup, where appropriate.

CAL INTRO 2


COMMENTS AND EXPLANATIONSThe costs on the Calculator pages are averages of detailedestimates, actual breakdowns, and total end costs of manyactual construction projects. These costs are assembled intogroups by typical occupancy and general quality and each isadjusted to fit the base description. The only items adjustedare those outlined above. All other construction componentsare considered as commensurate with the general quality ofthe building. There are a number of construction compo-nents that affect the total cost of a building and to take them

all into consideration would entail a complete, detailed esti-mate. The above refinements are provided as the ones thathave significant effect on the total building cost, and can becomputed readily, thus providing an accurate estimate in areasonably short time. Those wishing to give more detailedconsideration to additional construction components mayuse the Segregated Cost Method, Sections SEG 1 through6, or for further refinement, use the various Unit-in-Placecosts found in Sections UIP 1 through 8.

COUNTY MULTIPLIER FOR UIP SECTIONS The county multiplier to be applied to UIP costs should beselected based on the following: 1. If the UIP cost is for a component of a building being

priced, use the same county multiplier for the UIP costsas is being used for the building.

2. If the UIP cost is not associated with a building beingpriced use the following:

Nature of Item Being Priced Multiplier to UseStructural steel (fireproofed) Class AReinforced concrete Class BMasonry Class CWood on wood or steel stud Class DPrefabricated steel Class S

3. If neither #1 nor #2 works, the assessor must use his/herjudgement as to which multiplier to use or whether anaverage multiplier is appropriate.

CALCULATOR EXAMPLE A filled-in field form and sample pages from which the pricesin the examples are taken are shown in Figures 1 through 4.The subject building used in the example is a 3-story, Good-quality, Class C apartment building with brick exterior and noelevators or sprinklers. This building is priced from the pagelabeled Apartments. It is of heavier construction than thetype found under Multiple Residences. The dimensions are50' by 100', with a height of 33'. This information, along withthe age and condition of the building, is entered on Lines 4through 11 of the form. The area and perimeter are comput-ed on the back of the form as shown in Figure 2.

The base square foot cost, $127.76, is entered on Line 12from the Calculator Cost page (Figure 3). In this example,the subject building has a heat pump system. An amount forelevators is included in the base costs, and since the subjectbuilding has no elevators, a deduction of $3.66 must bemade (Figure 4) and entered on Line 14. There were no mis-cellaneous items to add, so that the adjusted square footcost is $127.76 minus $3.66, or $124.10. This is entered onLine 16. The number of stories (three) is the base figure, sothe multiplier on Line 17 is 1.00. The 11-foot average storyheight is more than the 10-foot base height, so the correctmultiplier, 1.027, is taken from the refinement page (Figure4) and entered on Line 18. The subject has an average floorarea of 5,000 square feet, and an average perimeter of 300feet. Since 5,000 square feet is not on the table, but isbetween 4,000 square feet and 6,000 square feet, a multipli-er can be found for it. Entering the table at a 300-foot perime-ter, the multipliers are 1.021 and .959 respectively, and theinterpolated value is .990, which is then entered on Line 19.Line 18 is multiplied by Line 19 and the answer is placed onLine 20. Line 16 is then multiplied by Line 20 and the answerof $126.21 (the refined square foot cost) is entered on Line21. The county multiplier is assumed to be .980 for thisexample, and is entered on Line 22.

Line 21 is multiplied by Line 22 to give the final square footcost on Line 23, and this is multiplied by the total squarefootage of floor area (calculated on the back of the form).The answer, $1,855,350 is placed on Line 25. In this exam-ple, there were no Lump Sum Additions, so Line 26 is leftblank, and the sum of Lines 25 and 26 is entered on Line 27as the reproduction cost.

County Multiplier For UIP Sections

CAL INTRO 3


Figure 1

Apartment

C

3

5000

300

127.76

-----Base

11

3

3.66

124.10

1,000

1.027

.990

1.017

$126.21

.980 .

123.69

15,000

1,855,350

1,855,350

1,721,747

Use Lump Sum

3 Story Building

CAL INTRO 4


Figure 2

100'

50’ x 100’ = 5,000 sq. ft. x 3 floors = 15,000 sq. ft.

50'

TOTAL

CAL INTRO 5


Figure 3

CAL INTRO 6


Figure 4

Documents

ASSESSOR’S MANUAL - Michigan · 2019-08-13 · Volume II of the 2014 Assessor’s Manual Enclosed is the 2014 edition of Volume II of the Assessor’s Manual. Many improvements