We received a review comment regarding credits MRc4 and MRc5 of a stadium we are working on in Brazil.

The review team claims that "The Actual Materials Cost of Divisions 3-10,31 and 32 is equivalente to the costs of the materials listed within the calculator. It is inconsistent with industry norms for the materials listed to be a complete list of all material used within the LEED Project. Therefore, it is unclear that the Actual Materials Cost include the costs of all materials associated with this LEED Project. Actual Materials Cost must include the cost of all materials that are part of any specifications within Divisions 3-10, 31, 32 and 12".

We declared U$53.529.626,54 as both Actual Materials Cost (tab A.Instructions) and Materials Cost (tab B.Inputs). This figure includes tax and transportation of all materials within elegible CSI divisions. We have always interpreted it like that and we have certified projects that achieved MRc4 and MRc5 where we put the same dollar amount for Actual Cost and Materials cost. The only field where we put a diferente dollar value is for the total construction cost in PIf2, which for this Project was U$206.700.000,00.

Can anybody please define these two concepts (Actual Material Cost vs. Material Cost) and clarify the difference?