| 1. | Excavation | 8. | Joinery |
| 2. | Concrete work | 9. | Hardware and ironwork |
| 3. | Stonework | 10. | Heating and ventilation |
| 4. | Brickwork | 11. | Plumbing and gas-fitting |
| 5. | Carpentry | 12. | Painting and papering |
| 6. | Roofing | 13. | Glazing |
| 7. | Plastering | | |
The third step, estimating the cost, may be subdivided into cost of labor and cost of material. The latter can be definitely fixed by an examination of lists giving current prices of materials; while the former must be based on a fixed rate of wages per day for the various classes of workmen.
The second and third branches of the work, being closely connected with the first, will be partly considered in connection with it, and, later, in detail in the complete example on estimating.
ACCURATE ESTIMATING SCHEDULE
6. There are so many items to be considered in a careful estimate, that the estimator should have a list of those coming under each of the main headings already given, and in compiling a schedule he should follow this order. The following list, which is arranged to assist in making an estimate on a dwelling house, will serve as an example of the general method that should be adopted:
| EXCAVATION |
| Cellar | Wells |
| Areas | Pipe trenches |
| Piers | Fence trenches |
| Privy vaults | Grading |
| Footings | Filling |
| Cesspool | Labor |
| Catch basins | |
CONCRETE WORK |
| Cement | Wells |
| Sand | Area walls |
| Broken stone | Chimneys |
| Form lumber | Footings |
| Foundation walls | Floors |
| Partition walls | Columns |
| Piers | Pavements |
| Exterior walls | Fences |
| Concrete blocks | Hearths |
| Concrete cornices | Steel reinforcement |
| Core walls | Anchor bolts |
| Backing | Nails and spikes |
| Cesspools | Labor |
| Tanks | |
STONEWORK |
| Lime | Wells |
| Cement | Chimneys |
| Sand | Footings |
| Mortar | Cut or dressed stonework |
| Foundation walls | Carved stonework |
| Exterior walls | Pavements |
| Partition walls | Stone fences |
| Piers | Stone hearths |
| Area walls | Anchors and bolts |
| Cesspools | Labor |
BRICKWORK |
| Lime | Cesspools |
| Cement | Wells |
| Sand | Range setting |
| Mortar | Furnace setting |
| Foundation walls | Footings |
| Exterior walls | Chimneys |
| Partition walls | Trimmer arches |
| Piers | Brick hearths |
| Area walls | Pavements |
| Terra-cotta work | Fences |
| Tiling | Labor |
CARPENTRY
| Framing |
| Girders in cellar | Joists, first story |
| Sills | Joists, second story |
| Cross-sills | Joists, third story |
| Posts | Joists, attic story |
| Beams | Ceiling beams |
| Girts | Headers |
| Studs | Trimmers |
| Plates | Common rafters |
| Deck plates | Hip rafters |
| Tower plates | Valley rafters |
| Braces | Purlins |
| Joists, basement | Furring |
| Ridge pole | Carrying beams |
| Collar beams | Ironwork |
| Lintels | Rods and bolts |
| Framing piers | Nails and spikes |
| Outlookers | Labor |
Covering |
| Sheathing lumber | Flooring |
| Sheathing paper | Corner boards |
| Base | Casings |
| Siding | Cornice |
| Shingles | Labor |
Roofing |
| Tin | Gutter linings |
| Shingle | Solder |
| Slate | Cresting |
| Tile | Finials |
| Paper or felt | Conductor hooks and fastenings, |
| Hanging gutters | nails and hooks |
| Conductor pipes | Cast shoes or boots |
| Conductor heads | Labor |
| Flashings | |
Plastering |
| Lath | Three-coat work |
| Lime | Plaster board |
| Sand | Patent plaster |
| Hair | Tiling, marble, etc. |
| Plaster of Paris | Stucco cornices |
| Plastering mortar | Stucco arches |
| Deafening | Stucco centers |
| Back plastering | Nails |
| One-coat work | Labor |
| Two-coat work | |
JOINERY
| Inside and Outside Finish |
| Window frames | Doors |
| Door frames | Base |
| Sashes | Architraves |
| Corner and plinth blocks | Posts |
| Outside and inside blinds | Columns |
| Brackets | Balusters |
| Wainscoting | Hand railing |
| Moldings | Nails and screws |
| Planed lumber | Labor |
Stairs |
| Rough lumber | Hand railing |
| Treads and risers | Balusters |
| Strings | Brackets |
| Spandrels | Bolts |
| Moldings | Nails and screws |
| Newels | Labor |
Hardware |
| Mortise locks | Sash lifts |
| Rim locks | Sash cord |
| Padlocks | Transom lifters |
| Butts (various sizes) | Cupboard catches |
| Wrought butts | Hooks and eyes |
| Strap hinges | Drawer pulls |
| Blind hinges | Mortise bolts |
| Sash fasteners | Door stops |
| Sash weights | Door hangers |
| Shutter bars | Axle pulleys |