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...Sheet icms notes general a accepted alternative terms are separated with vertical slash numbered items under cost sub groups serve to illustrate the scope but without limitation b in case of projects where there subprojects allocate costs their most relevant subproject group and subgroup as far possible omissions or duplications add separate called lsquo common rsquo capture that all which should better be shown separately permit reallocation appropriate way when specific need arises c other within take account those subgroups whose value is insufficient warrant typically less than code end d represent payable by client include payees overheads profits applicable e design fees constructor construction renewal maintenance for provided much otherwise preliminaries constructors site requirements f preparatory enabling work principal they serving g ancillary such temporary lateral supportstemporary drainagedewatering slope treatment protection earthwork falseworkformworkreinforcement concr...