The Reference Guide states "materials costs should account for all taxes and transportation costs incurred by the contractor but exclude any cost for labor and equipment once the material has been delivered to the site."

The statement doesn't exactly state that you should include labor during the manufacture of the material. But we do include that cost in our materials costs correct?

In addition our projects are all based in Sweden therefore we don't use CSI divisions. We use something called AMA that can be viewed as an equivalent. But on review of these divisons to make sure we are covering everything in our materials total cost. I see that CSI division 03-10 should be included in the materials cost.

Why do we include CSI Division 10 00 00 Specialties? Some of the sections seem to be more of a furniture/furnishing use ?