The section list, the columns, and a worked substructure bill — visible on this page, free to copy, and usable in a spreadsheet or in BillMate. No email address required to read it.
Whatever you prepare it in, a measured bill needs six columns and no more. Extra columns are where spreadsheets start to rot.
| Column | Holds | Watch for |
|---|---|---|
| Item reference | Section and item number, e.g. 1.03 | It must survive reordering. In a spreadsheet this is the first thing to break. |
| Description | The full item description, worded to your method of measurement | Do not abbreviate to fit a column width. The description is the contract. |
| Unit | m, m², m³, kg, nr, sum, item | Must agree with the rate’s unit. A m² rate against a m³ quantity is the classic silent error. |
| Quantity | The figure cast from your dimension sheet | A quantity with no working behind it cannot be defended six weeks later. |
| Rate | The unit rate in naira | Record where it came from and when. A rate of unknown age is a liability. |
| Amount | Quantity × rate | Never typed. Always computed, and always re-checked before issue. |
Sums — provisional and prime cost — break this pattern deliberately: they carry a description and an amount with no quantity or rate. If your spreadsheet multiplies through them anyway, that is a bug waiting for a deadline.
A working structure for a Nigerian building bill. It is a starting point for the section names, not a reproduction of BESMM4's own classification — that document is copyright and we do not reproduce it. Shape this to the project and to your practice's house style.
| Bill | Section | What goes in it |
|---|---|---|
| 1 | Preliminaries and general items | Site establishment, insurances, supervision, temporary works, and the contractor’s general obligations. Priced, not left as a percentage, if you can manage it. |
| 2 | Substructure | Site clearance, excavation, earthwork support, filling, blinding, foundations, ground beams, damp-proofing, oversite concrete. |
| 3 | Concrete work | In situ concrete by grade and location, reinforcement by bar size, formwork by the face measured. |
| 4 | Blockwork and masonry | Sandcrete blockwork by thickness and location, mortar mix stated, bedding and jointing. |
| 5 | Roofing | Roof structure, covering, insulation, flashings, rainwater goods. |
| 6 | Carpentry and joinery | Structural carpentry, fitted joinery, second fix. |
| 7 | Doors, windows and ironmongery | By type and size, ironmongery scheduled separately or deemed included — state which. |
| 8 | Finishings | Floor, wall and ceiling finishes, each measured to its own surface. |
| 9 | Painting and decorating | By surface, preparation stated, number of coats stated. |
| 10 | Plumbing and sanitary installation | Sanitary fittings, above-ground drainage, water supply and storage. |
| 11 | Electrical installation | Points, distribution, fittings — often a prime cost sum where a specialist prices it. |
| 12 | Mechanical installation | Where applicable: air conditioning, ventilation, lifts. |
| 13 | External works | Below-ground drainage, paving, aprons, fencing, gates, landscaping. |
| 14 | Provisional and prime cost sums | Carried as sums with their descriptions, excluded from rate checks. |
| 15 | Contingency | A stated sum or percentage, shown separately so the client can see it. |
Select it and copy it — that is what it is here for. In BillMate, create these as sections once and every subsequent project starts from where you left this one.
Six items with real arithmetic — the shape the template above produces once it has something measured in it.
| Item | Description | Unit | Qty | Rate | Amount |
|---|---|---|---|---|---|
| 1.01 | Excavate trench for strip foundation, not exceeding 1.50 m deep; wheel, deposit and level spoil on site | m³ | 38.95 | ₦4,500 | ₦175,275 |
| 1.02 | Plain concrete grade 15 in foundation blinding, 50 mm thick | m³ | 12.60 | ₦96,000 | ₦1,209,600 |
| 1.03 | Reinforced concrete grade 25 in ground beams; formwork and reinforcement measured separately | m³ | 34.00 | ₦185,000 | ₦6,290,000 |
| 1.04 | Blockwork in 225 mm hollow sandcrete blocks in foundation walls, in cement mortar (1:6) | m² | 300.00 | ₦8,200 | ₦2,460,000 |
| 1.05 | Damp-proof membrane, 1000 gauge polythene, laid on blinding with 300 mm laps | m² | 148.00 | ₦3,100 | ₦458,800 |
| 1.06 | Provisional sum for statutory water connection and meter, to be expended as directed | sum | 1 | ₦850,000 | ₦850,000 |
| Carried to collection | ₦11,443,675 | ||||
Illustrative project and illustrative rates for Lagos, — an illustration of structure and arithmetic, not a market quotation. Re-price every line against your own suppliers. One rate here is an AI draft and is marked as such; the exported document counts it. Why we label figures this way.
Both are legitimate. It depends on how many revisions the job will go through.
For a standalone bill, download QS Fieldbook's free Excel BOQ template and worked example. It includes a blank bill, formula-driven amounts and a small finishes exercise. No email is required.
For project storage, taking-off and reusable rate build-ups, start with BillMate's free tier. Check the measurement basis, input rates and project scope whichever format you use.
Free on 2 projects, with no sign-up and no email address.