ASTM E2168-10

1.1 This classification establishes a classification for allowance, contingency, and reserve sums used in construction, project, and program estimating.

1.2 This classification applies to all construction work.

1.3 This classification is not based on permanent physical elements of construction (as defined and classified in Classification E1557). Rather, the classification items are cost components common to construction, project, and program estimates.