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Ans:
The following is a brief description of what each WBS code stands forfor:
1. C-SG-000438=SI.C/AR -> > BD Tech Cost incurred when pursuing the project. (C)
2. C-SG-000438=SI.W/AR -> > Cost incurred that are recoverable from the client. (W)
3. C-SG-000438=SI.R/AR-01-P -> > Cost incurred during the pre construction stage of the project
project. (R…P)
4. C-SG-000438=SI.R/AR-01-C -> > Cost incurred during the construction stage of the project.
project (R…C)
5. C-SG-000438=SI.R/AR-01-O -> > Cost incurred during the post construction stage of the project.
project (R…O)
[C-SG-111111=SI.R/AR-01-C]
SI SICPL
SC SCPL
SP SIPM
CE Cesma
ST STPL
SS SSSPL
CX CxSurbana
SF SFMPL
[C-SG-111111=SI.R/AR-01-C]
R Costs below this WBS will be treated in PoCM calculation as Cost of goods sold for PoCM
projects.
C Costs below this WBS will be treated as common cost and are expensed, e.g. BD-Tech
W Costs below are identified as recoverable, at month end they would capitalized as long as
they are not invoiced. E.g. certain type of travel costs and fees paid on behalf of clients.
[C-SG-111111=SI.R/AR-01-C]
Land Survey LS
Site Supervisor SS
CX Services CX
[C-SG-111111=SI.R/AR-01-C]
Phase Description
P Pre-Construction
C Construction
O Post-Construction