About cost code numbering for subcontractors

The cost code list for most single-trade subcontractors can be very short; a dozen codes are usually sufficient. Some contractors, though, may need more cost codes. Mechanical subcontractors, for example, may need twenty codes or more to breakdown both plumbing and HVAC work.

Some subcontractors use numbers that reflect the related CSI divisions. For example, a drywall subcontractor may use 9250 for Stocking, 9255 for Hanging, 9260 for Taping, 9265 for Spraying, 9270 for Knockdown, and 9275 for Cleanup. General contractors or owners rarely require such detail in a cost code list.