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A list, usually tabular and often on the drawing (if not accompanying the drawing on a separate sheet), listing the parts needed in an assembly, including subparts, standard parts, and hardware. There is no consistently enforced distinction between an L/M, a BoM, or a P/L. PLM: product lifecycle management; plant lifecycle management: See also ...
In the United States, the authoritative literature on Construction accounting is AICPA Statement of Position SOP 81-1. Construction auditing is an important part of construction accounting and deals with expenses - the IRS offers a guide. IRS Construction Audit Guide . The National Association of Construction Auditors recommends this guide.
By their nature, construction activities and contracts are long-term projects, often beginning and ending in different accounting periods. Until its replacement with IFRS 15 in January 2018, IAS 11 helped accountants with measuring to what extent costs, revenue and possible profit or loss on the project are incurred in each period.
ISO 8560:2019 Technical drawings — Construction drawings — Representation of modular sizes, lines and grids; ISO 8826-1:1989 Technical drawings — Rolling bearings — Part 1: General simplified representation; ISO 8826-2:1994 Technical drawings — Rolling bearings — Part 2: Detailed simplified representation
The assembly drawing gives the drawing numbers of the subsequent detailed components, quantities required, construction materials and possibly 3D images that can be used to locate individual items. Although mostly consisting of pictographic representations, abbreviations and symbols are used for brevity and additional textual explanations may ...
The construction documents, specifically the technical specifications, require the contractor to submit product data, samples, and shop drawings to the architect and engineer for approval. This is one of the first steps that is taken by the contractor after execution of the construction contract and issuance of the "Notice to Proceed".
A structural drawing, a type of engineering drawing, is a plan or set of plans and details for how a building or other structure will be built. Structural drawings are generally prepared by registered professional engineers, and based on information provided by architectural drawings. The structural drawings are primarily concerned with the ...
Shop drawings are produced by contractors and suppliers under their contract with the owner. The shop drawing is the manufacturer’s or the contractor’s drawn version of information shown in the construction documents. [1] The shop drawing normally shows more detail than the construction documents.