Off-site labor costs

I'd suggest focus on the contractual relationships to sort out the shop labor question. If the off-site shop is run by the contractor or a subcontractor, then what happens there should be a labor cost, not a materials cost. If the shop (or kitchen fabricator) is run by an outside vendor, then they would be a "supplier" and their labor is, for the purposes of the project, part of the cost of the materials. If it isn't clear whether the fabricator is a supplier or a subcontractor, you could establish a distinction based on whether or not they do any actual work (as opposed to just offering guidance) on the job site. On the patent question--sorry, can't help you there. I'd say that, until a precedent gets documented, you can include it or not at your discretion. Anyone else have experiences that might be helpful here?