There is a project that needs to raise the site level by 4 feet. To accomplish this they are trucking in soil and aggregate and spreading it down prior to construction of the foundation. Do I need to include this soil as a material cost? This falls under spec section 31 05 00 - Earthwork soils/aggregate and 31 23 00 - Fill. The only reference I can find int he guidebook is to spec section 31 60 00 - Foundations which leads me to think that I do not need to include this soil in any cost calculations for recycled content or regional materials. Is this correct?