Why use waste percentages instead of just ordering 5% extra?

Waste is variable by material + by site condition: tile in a curved bath has higher waste than tile in a square hall; SIPs panel has nearly zero waste because pieces are factory-cut; framing on a complex roof has higher waste than a simple gable. Line-item waste rolls into the total quantity for ordering AND the total cost — handling them separately for "extra-order at end" misses the cost impact and creates rework when the supplier short-counts.

How do overhead and profit stack?

Common stacks: (A) MEP/site → Subtotal → OH % → Profit % on (Subtotal + OH). (B) MEP/site → Subtotal → (OH + Profit) combined as one markup %. AGC, RSMeans, and AIA differ on the formula. Read the bid form: if it asks for separate OH + P, use stack A; if it asks for a single markup, use stack B with combined %. Do NOT mix the two in the same bid.

When does a takeoff need a sales-tax line?

For most materials-sale states (CA, WA, NY, TX, FL, etc.) — yes, materials are taxable to the contractor as the final consumer (or the bill-of-sale is to the Owner with the contractor as middleman, depending on state). OR, MT, NH have no state sales tax. AK has local sales tax only. Confirm with the project jurisdiction; the wrong tax treatment is a routine bid-error category.

Can I use this for change-order pricing?

Yes — and most contracts (AIA A201 §7.3) require change-order pricing to be itemized at the unit-cost level if the parties cannot agree on a lump sum. The takeoff worksheet IS the itemization. Many contracts also pre-negotiate O&P caps on change orders (commonly 10/5 or 10/10) — apply the contractual cap, not the bid stack.

Why use waste percentages instead of just ordering 5% extra?

Waste is variable by material + by site condition: tile in a curved bath has higher waste than tile in a square hall; SIPs panel has nearly zero waste because pieces are factory-cut; framing on a complex roof has higher waste than a simple gable. Line-item waste rolls into the total quantity for ordering AND the total cost — handling them separately for "extra-order at end" misses the cost impact and creates rework when the supplier short-counts.

How do overhead and profit stack?

Common stacks: (A) MEP/site → Subtotal → OH % → Profit % on (Subtotal + OH). (B) MEP/site → Subtotal → (OH + Profit) combined as one markup %. AGC, RSMeans, and AIA differ on the formula. Read the bid form: if it asks for separate OH + P, use stack A; if it asks for a single markup, use stack B with combined %. Do NOT mix the two in the same bid.

When does a takeoff need a sales-tax line?

For most materials-sale states (CA, WA, NY, TX, FL, etc.) — yes, materials are taxable to the contractor as the final consumer (or the bill-of-sale is to the Owner with the contractor as middleman, depending on state). OR, MT, NH have no state sales tax. AK has local sales tax only. Confirm with the project jurisdiction; the wrong tax treatment is a routine bid-error category.

Can I use this for change-order pricing?

Yes — and most contracts (AIA A201 §7.3) require change-order pricing to be itemized at the unit-cost level if the parties cannot agree on a lump sum. The takeoff worksheet IS the itemization. Many contracts also pre-negotiate O&P caps on change orders (commonly 10/5 or 10/10) — apply the contractual cap, not the bid stack.

Material Takeoff Worksheet

Material + labor takeoff worksheet — item, CSI division, unit, quantity, unit cost (material + labor), waste %, line total. Auto-summed subtotals + tax + markup for a bid or self-perform estimate.

Customise

Project name

Project address

Estimator

Company

Takeoff date

Scope description (what is + is NOT included)

Sales tax rate (%) on materials

Many states tax materials but not labor; some (OR, MT, NH) have no sales tax. Confirm site jurisdiction.

Overhead (%)

GC overhead — covers project management, site mobilization, indirect costs. Typical 8-15%.

Profit (%)

Net profit on the scope. Residential typical 6-12%, commercial 4-8%.

Pricing notes + assumptions

Live preview

MATERIAL TAKEOFF WORKSHEET

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Project:        Maple Ridge Townhomes — Unit 7 framing scope
Address:        1842 Maple Ridge Lane #7, Hillsboro, OR 97124
Estimator:      Reilly Park · Senior Estimator     Company: Cascade Build LLC
Takeoff date:   May 28, 2026

SCOPE
INCLUDED: Wall + roof framing of Unit 7 (2,140 SF building footprint, 2 stories, 4,180 SF total framed area). Includes lumber, sheathing, fasteners, blocking, hardware, headers, beams. Labor at typical Western US framing rates.
NOT INCLUDED: Foundation, insulation, drywall, roofing, siding, electrical, plumbing, HVAC, finishes. Permitting + impact fees by Owner. Crane / boom rental beyond standard sub-day allowance.

═══════════════════════════════════════════════════════════════════════════

QUANTITY TAKEOFF

   Item                              | CSI       | Unit | Qty   | Mat $/u   | Lab $/u   | Waste | Total $
   ----------------------------------|-----------|------|-------|-----------|-----------|-------|-------------
   2x6 KD-HF studs (8' precut)       | 06-10-00  | EA   |   480 |      6.50 |      1.20 |    8% |   $3,945.60
   2x10 floor joists (16' Doug Fir)  | 06-10-00  | EA   |    88 |     21.40 |      2.80 |    6% |   $2,242.59
   LVL beams 1-3/4" x 11-7/8"        | 06-17-00  | LF   |   120 |     12.80 |      4.50 |    4% |   $2,137.44
   7/16" OSB wall sheathing (4x8)    | 06-16-00  | SHT  |   132 |     18.50 |      2.40 |    6% |   $2,905.32
   3/4" T&G OSB subfloor (4x8)       | 06-16-00  | SHT  |    68 |     36.20 |      3.20 |    5% |   $2,802.28
   Manufactured roof trusses (24" OC | 06-17-53  | EA   |    12 |    215.00 |     22.00 |    0% |   $2,844.00
   2x4 KD-HF interior partition stud | 06-10-00  | EA   |   240 |      4.10 |      1.10 |    8% |   $1,326.72
   10d common nails (50 lb box)      | 06-05-00  | BX   |     8 |     65.00 |      0.00 |    5% |     $546.00
   Metal hangers + ties (mixed pack) | 06-17-00  | LS   |     1 |    480.00 |      0.00 |    0% |     $480.00
   House wrap 9-ft x 100-ft roll     | 07-25-00  | RL   |    12 |    110.00 |     18.00 |    3% |   $1,575.60

═══════════════════════════════════════════════════════════════════════════

ROLL-UP

  Materials (with waste):            $18,164.75
  Labor:                              $2,640.80
  Sales tax (0% on materials):           $0.00
  ─────────────────────────────────────────────
  Subtotal:                          $20,805.55
  Overhead (10%):                     $2,080.56
  Profit (8% on subtotal+OH):         $1,830.89
  ─────────────────────────────────────────────
  GRAND TOTAL (BID PRICE):           $24,717.00

PRICING NOTES + ASSUMPTIONS
Lumber pricing per the May-2026 BCG Western US Random Lengths index. Labor at Carpenter journeyman + benefits per current Oregon prevailing-wage rate for residential framing. Waste percentages reflect best-practice site loss for this product class. Quoted prices firm for 14 days; lumber escalation clause may apply to commitments beyond that window.

═══════════════════════════════════════════════════════════════════════════

Prepared by: Reilly Park · Senior Estimator     Date: May 28, 2026

About this template

A material takeoff is the foundation of every accurate construction bid + every defensible change-order price. **It separates quantity from price** — the QUANTITY is measured from the plans (or by a field measure on existing-conditions work), while the unit PRICE varies by market + by the day. Decoupling them lets the estimator refresh pricing without re-counting. **Waste percentages** are not optional inflation — they reflect well-documented site loss: 5-8% for dimensional lumber, 4-6% for sheet goods, 3-5% for engineered lumber, 8-15% for tile / flooring (cuts + breakage), 5-10% for drywall, 10-15% for paint (over-pour + roller waste). Skipping waste = under-billing material 5-10%, which comes out of profit. **CSI MasterFormat 2016 Division** classification (16-division to 49-division structure as updated 2016) is the lingua franca with Architects + Owners + subs — Division 03 Concrete, 04 Masonry, 06 Wood/Plastic/Composites, 07 Thermal & Moisture, 08 Openings, 09 Finishes, 22 Plumbing, 23 HVAC, 26 Electrical, etc. **Labor and material** are best tracked separately per line — many jurisdictions tax materials but not labor (e.g. CA, WA tax materials; OR + MT + NH have no general sales tax; some states tax fabricated-installed differently). **Overhead + profit** are typically stacked: the bid stack is Materials + Labor + Tax → Subtotal → Overhead % → Profit %. **Residential typical** O&P is 10/8 (10% overhead, 8% profit); commercial 6-10% on each; public-works often capped by spec. **Common errors**: (1) double-counting material that has both a per-unit line and a "miscellaneous" allowance; (2) missing labor on materials-only lines (an item that has $0 in the labor column on the takeoff often hides assembly labor that should be in a separate "assembly" line); (3) using stale price book — lumber moved 30%+ in the 2021-23 window, and dimensional pricing can shift 5-10% within 30 days; (4) no escalation clause on bids held >14 days. **Refresh cadence**: re-run the takeoff with current pricing every 7-14 days during pre-award; flip to a Schedule of Values with the contract.

When to use it

Pre-bid quantity + cost estimate from plans.
Self-perform estimating on direct-labor scopes.
Change-order pricing (after-the-fact takeoff supporting the price).
Re-pricing held bids against a fresh market.
Sub-bid validation (verifying a sub's submitted price against an independent takeoff).

What to include

Project + scope description (in / out).
Item-level rows with CSI division + unit + quantity + waste %.
Separate unit cost columns for material vs. labor.
Sales tax rate + jurisdiction.
Overhead + profit percentages (stacked or combined).
Pricing notes + assumptions + escalation conditions.
Estimator signature + date.

Frequently asked

Pre-bid takeoffs are typically held to ±5% on lump-sum bids and ±10% on T&M scopes. Tighter accuracy requires either complete drawings (with details + schedules) or an existing-conditions field measure. Conceptual / design-development takeoffs are often ±20% and should be labeled as such — the Owner needs to know the basis to plan contingency.

⚠ Legal disclaimer. This takeoff is an estimate. Pricing reflects the market at the takeoff date and may move materially within 14-30 days. The binding price is the executed quote / contract / change order — not the takeoff. Sales-tax + prevailing-wage + jurisdiction-specific bid forms must be applied per the project state and contract.

Jurisdiction: United States — operational + bidding tool. Not a contract; the takeoff supports a bid or change-order pricing but the binding document is the executed quote / contract / change order. Material pricing reflects market conditions; CSI MasterFormat 2016 Division structure used for classification.

Last reviewed: 2026-05

Reviewed by ScoutMyTool — consult a licensed attorney for binding use.