NATIONAL HIGHWAY AUTHORITY
COMPOSITE SCHEDULE OF RATES
Equipment Code List
Plants & Equipment Owning and Operating Cost
List of Districts
Conservation Factor & Technical Data
CSR 2005 Item Rates
a. The revision of CSR had become imperative because of the extra
ordinary increase in the prices of certain input items such as fuel, steel,
bitumen, labour, cement etc.
CSR is a very crucial and fundamental document for the preparation of
tentative costs of any project and it is extensively used by NHA,
Contractors and Consultants. It also facilitates the Engineers and
decision makers, in taking lucid and speedy conclusions on the following
i. To prepare Project Cost Estimate and PC-1
ii. To Evaluate Tenders / Bids
iii. To decide on Claims and Variation Orders
iv. To Conduct Arbitration matters
b. In order to prepare an authentic Composite Schedule of Rates and keep it
effective, the basic requirements are as under:
i. Collection of first hand prudent and legitimate information for inputs
(Manpower, Material & Equipment) in the rate analysis.
ii. Merging the above information in proper proportion according to
Design Specifications and Constructional requirements to create the
rate of a work item.
iii. Updating the data inputs every year or from time to time, to revalidate
the item rates.
a. Composite Schedule of Rates was originally published in the year 1991
and subsequent revisions were carried out in 1995 and 2000. There are
total of 91 Districts and are given numbers in Alpha numerical order and
their Province wise breakdown as under:
Specifications and Methodology for Construction items have been adopted
as given in General Specification of National Highway Authority (1998).
Items of work for construction have been given the same numbers as
appearing in the General Specifications of National Highway Authority.
b. These rates are based on the existing formulae and efficiency levels used
in the preparation of CSR 2000, with some modifications.
c. The rates analysis of individual items of CSR 2005 consists of four basic
inputs, which have been assigned the same code numbers as in the
i. Manpower code starting from 1001 onwards
ii. Material code starting from 2001 onwards
iii. Equipment code starting from 3001 onwards
iv. O.H. & Profits.
d. For the preparation of rates following documents have been referred:
i. General Specifications 1998
ii. NHA Composite Schedule of Rates 2000 and its basic data.
iii. Statistical Bulletins by Federal Bureau of Statistics
iv. Current Market rates study
Code list of Manpower, Material and equipment appear at the end of the
chapter for the convenience of the users.
Allocation of Code Numbers:
Cost of manpower engaged on plant and Equipment have been included in
rental charges of plant and Equipment and only site supervisory staff have
been considered under the heading of Manpower. Code numbers are
allocated accordingly to such manpower that is directly charged to the
items of work. Manpower cost for top supervision, administration and other
non-productive works of support services have been considered under
Formulation of Rates:
Manpower basic rates collected from districts have been first scrutinized, to
eliminate irrational information and, following overheads are applied to
include fringe benefits and other charges:
Social security payment
Education Cess Payment
Yearly leave salary (Earned, casual and sick)
Provident fund (Contribution of Employer) or gratuity
vii. Mess Expenses (Site Staff)
viii. Entertainment Allowance (Provisional)
Group life Insurance
Site Staff Accommodation
After including above overheads, manpower rates for each of the 91 district
have been calculated and separate records developed for use by the
2.2 CONSTRUCTION MATERIAL:
Numbers to Materials:
List of materials required for road construction has been first prepared from
the construction items appearing in the General Specifications of National
Highway Authority. After arranging the construction material list in order,
code numbers have been allocated.
Formulation of Rates:
Considering the location of each district, Engineers decided the most
appropriate source of construction materials for all the code numbers. The
cost of material at source has been established from field data, and
transportation rates calculated, to arrive at the landed cost of material at
the district headquarters.
Cost of Material
In order to arrive at a “Material at sources” rate, following considerations
have been made.
Material royalty at quarry (actual or estimated)
Cost of Preparation of material
Unauthorized local charges in the province of Balochistan and Sind.
Loading of material in truck / trailer etc.
Cost of Transportation
Transportation charges have been taken as actual, where local
transporters are available. However, in some districts where local
transporters rates are not quoted, transportation charges graphs have been
In case of quarry materials, the source of materials for embankment, Sub-
Base or Base Course can be more than one; however, the most
appropriate source from the point of view of quality and economy has been
used for preparing the Composite Schedule of Rates – 2005.
2.3 PLANT AND EQUIPMENT
Allocation of Code Numbers
The list of plant and equipment includes major equipment whereas small
equipment, tools and attachments are ignored, as these have been
charged under the item of overhead. After arranging the list in order, code
numbers have been allocated starting from 3001 (onwards).
Power, Performance and Maintenance of Plant & Equipment
In order to decide the price level of any equipment, average cost has been
used, which includes C&F price, plus duties and taxes etc.
Formulation of Rates of Plant and Equipment
The owning and operating costs are similar for all the districts, unlike
manpower and materials where rates may differ for each district.
The owning and operating costs are developed by using a standard format.
The duties and taxes have been calculated as per the latest Excise and
Land Customs Tariff for calculating total cost of equipment.
Fuel consumption and maintenance costs have been fixed after consulting
the recommendation of the manufacturers. Equipment economical life and
tire life have been fixed after consulting several organizations using heavy
and light equipment in the present indigenous conditions.
The owning and operating costs for 84 types of equipment is provided at
the end of this chapter.
2.4 FORMULAE FOR CONSTRUCTION ITEMS
All the basic inputs have been updated in the individual rates analysis.
These formulae have been created by appropriate quantitative inputs of the
Hour and Number
Weight Volume, Length and Unit
Hour and Number
O.H. & profit
percent and 10 percent
Overheads include following items.
Cost of Manpower not charged to the items directly, such as, Project
Office Staff, Security Staff, Lab. Staff, Survey Staff, Camp Staff,
Account, Store and Admin. Staff.
ii. Expenses on laboratory, Camp, Workshop, Office and allied
equipments and fixtures.
Small equipment, Tools and Attachments.
Advance tax deductible at source.
2.5 VARIABLES EFFECTING THE RATE ANALYSIS
Rate analysis in CSR has been prepared based on policy explained here
above. However, there are certain factors, which are to be considered
while deciding about more realistic rates in special situation.
a. Price Escalation
General and Special escalation for the period after Jan 2000 has been
considered as published by Government Agencies. However, care is to be
exercised to consider Government Legislation, which may create condition
of Special Escalation.
b. Double Taxation
In International tenders, a factor is to be considered which may handicap
the contractors from such countries, whose governments have no
agreement with the government of Pakistan to avoid double taxation.
Effect of this item will be equal to the limit of tax level in such a country.
c. Service Roads
No provision has been made in this rate analysis for road diversion cost or
service road, which the contractor has to construct or maintain as a non-
d. Extra Overhead for Expatriate Staff
International tenders will require a factor to employ expatriate staff on the
project. Effect of this will be equal to the actual expenses on such item.
e. Other Factors
Some of the items mentioned in above text included as overhead Cost in
Estimates of CSR, may appear as a B.O.Q item in a tender, the cost of
such items are to be adjusted from the total estimate of the project.
LIST OF MANPOWER CODES
Man power Code
ASPHALT PLANT ENGINEER
HIGHLY SKILLED LABOUR
Cost of following Manpower has been included elsewhere as under:
Senior Engineers and above included in overhead and profits
2. All indirect Manpower such as Clerk, Typist, Accountant, Lab staff,
Workshop staff, Store staff, Security staff etc. is included under
All operators of Light and Heavy Duty Equipment and Plant Included in
the hourly rate of the equipment.
LIST OF MATERIAL CODES
CRUSHED AGGREGATE BASE A
CRUSHED AGGREGATE BASE B
CRUSHED AGGREGATE BASE B1
SAND CLASS C
AGGREGATE 3/8"-NO. 4
BRICK CLASS A
HAND BROKEN STONE 2.1/2"-1/2"
ASPHALT GRADE 60/70
ASPHALT GRADE 80/100
ASPHALT M.C. 70
ASPHALT M.C. 250
ASPHALT M.C. 800
ASPHALT R.C. 70
ASPHALT R.C. 250
ASPHALT R.C. 800
ASPHALT S.S. 1
ASPHALT S.S. 1H
ASPHALT R.S. 1
ASPHALT R.S. 2
CEMENT TYPE-I (OPC)
CEMENT TYPE-II (LOW S.R)
CEMENT TYPE-V (HIGH S.R)
STEEL GRADE. 40
STEEL GRADE. 60
LIST OF MATERIAL CODES
PRE-STRESSING STRAND, 3/8", 1/2"
STEEL WIRE MESH, 4" x 4"
STEEL WIRE FABRIC AASHTO M-55
COLD STEEL WIRE AASHTO M-32
STRUCTURES SHAPES ASTM A-36
ELASTOMERIC BEARING PAD M-183
RCC PIPE CLASS-II 310 MM (AASHTO M-170)
RCC PIPE CLASS-II 380 MM (AASHTO M-170)
RCC PIPE CLASS-II 460 MM (AASHTO M-170)
RCC PIPE CLASS-II 610 MM (AASHTO M-170)
RCC PIPE CLASS-II 760 MM (AASHTO M-170)
RCC PIPE CLASS-II 910 MM (AASHTO M-170)
RCC PIPE CLASS-II 1070 MM (AASHTO M-170)
RCC PIPE CLASS-II 1220 MM (AASHTO M-170)
RCC PIPE CLASS-II 1520 MM (AASHTO M-170)
CAT EYE SINGLE (RAISED PROFILE)
CAT EYE DOUBLE (RAISED PROFILE)
BITUMEN IMPREGINATED FIBER BOARD
NEOPRENE RUBBER JOINT FELT
ASPHALT FELT (3-PLY)
PVC/NEOPRENE WATER STOPS (6")
JOINT SEALENT FILLER
TRAFFIC SIGN CAT 1
TRAFFIC SIGN CAT 2
TRAFFIC SIGN CAT 3 (A, B, C)
PAVEMENT MARKING NON-REFLECTING (CR)
PAVEMENT MARKING REFLECTING (CR)
OILS (ALL TYPES)
MASTIC WATER PROOF PAINT
SYNTHETIC ENEMAL PAINT
SHUTTERING (401) A
SHUTTERING (401) B
SHUTTERING (401) C
SHUTTERING (401) D