Includes the direct charges actually paid or payable for costs incurred for purchases of materials, components, and supplies; costs of construction work subcontracted out to others; and costs for selected power, fuels, and lubricants. Capital expenditures and rental costs for machinery, equipment, and structures are not included.

Cost of Materials, Components, and Supplies

Includes the costs for materials, components, and supplies used by establishments in the construction or reconstruction of buildings, structures, or other facilities plus costs for materials bought and resold to others. Also included are costs made for direct purchases of materials, components, and supplies although the purchases were subsequently provided to subcontractors for their use. Supplies include expendable tools which are charged to current accounts. Freight and other direct charges representing only that amount paid after discounts and the value of materials, components, and supplies obtained from other establishments of the respondent's company are also included. Excluded from this item are the cost of fuels, lubricants, electric energy, and industrial and other specialized machinery and equipment such as printing presses; computer systems that are not an integral part of a structure; and materials furnished to contractors by the owners of projects.

Cost of Construction Work Subcontracted Out to Others

Includes all costs for construction work subcontracted out to other construction contractors during the reporting year. Excluded from this item are costs to the reporting establishment for its purchases of materials, components, and supplies provided to a subcontractor for use. These costs are reported under costs for materials, components, and supplies. Also excluded are costs for the rental of machinery or equipment.

Cost of Selected Power, Fuels, and Lubricants

Includes costs for fuels including gasoline, diesel fuel and lubricants, and electric energy purchased during the year from other companies or received from other establishments of the company. Also included are costs for natural gas, manufactured gas, fuel oil, and coal and coke products.

The components of selected power, fuels, and lubricants are:

1. Purchased electricity. This is the cost of electric energy purchased during the year from other companies or received from other establishments of the company.
2. Natural gas and manufactured gas. This is the cost of natural gas and manufactured gas purchased during the year from other companies or received from other establishments of the company.
3. Gasoline and diesel fuel. This is the cost of gasoline and diesel fuel purchased during the year from other companies or received from other establishments of the company. This cost in broken down into two different uses of gasoline and diesel fuel. They are:
1. On-highway use of gasoline and diesel fuel. This is the cost of gasoline and diesel fuel purchased during the year to fuel highway vehicles. A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not the vehicle was also designed to perform other functions. Examples of vehicles designed to carry a load over public highways are passenger automobiles, trucks, and truck tractors. If a vehicle can be used for a combination of on-highway and off-highway uses and has one fuel tank, the fuel use is not considered off-highway. An example of this is a concrete-mixer truck where the truck engine operates both the engine and the mixing unit by a power take-off and is fueled by a single tank. None of the fuel used in this vehicle is off-highway because of the on-highway use. If the vehicle has separate fuel tanks and engines, the fuel in a tank used for non-highway use may be considered off-highway use.
2. Off-highway use of gasoline and diesel fuel. This is the cost of gasoline and diesel fuel purchased during the reporting year for off-highway use. Off-highway fuel use is the use of fuel for trade, business, or income producing activity. In most cases, off-highway fuel use does not include use in a highway vehicle registered or required to be registered for use on public highways.
4. All other fuels and lubricants. This is the cost of fuels and lubricants purchased during the year from other companies or received from other establishments of the company that are not included as costs in any of these categories: natural gas; manufactured gas; gasoline; and diesel fuel.