Include in your materials baseline budget the materials cost (excluding labor) of all items that apply under CSI Master Spec (see the Resources section for a breakdown of CSI divisions):

Divisions 2–10, 
Sections 31.60: Foundations
32.10: Paving 
32.30: Site Improvements
32.90: Planting
Division 12: Furniture is optional. Mechanical, electrical, plumbing and equipment costs are also excluded.