Which item is considered as one item during estimating of work?

Plastering & Pointing Foundation & Plinth masonry Super-structure & Plinth Masonry Flooring & Skirting

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Particulars	Unit	Remarks
Earthwork	Cum	Earthwork in excavation and in filling should be taken out separately under different types. Foundation trenches are usually dug to the exact width of foundation with vertical sides
Bed concrete in foundation	Cum	It is calculated by taking length, breadth and thickness of concrete bed.
Soiling	Sqm	When the soil is soft, one layer of brick or stone is laid below the bed concrete.
Damp proof course	Cum	It is a course provided at the plinth level under the wall for the full width of plinth wall. It is not provided at the sill of door and verandah openings for which deduction is made which calculating length of D.P.C.
Masonry		Masonry for foundation and plinth is taken under one item and masonry for superstructure is taken under separate item. In case of wall footing, masonry for steps is calculated separately and added together. In buildings having more one floor, the masonry for superstructure for each floor is computed separately. Deductions for openings like lintels, doors, windows, cupboards, etc. is done. Thin partition walls of thickness less than 10 cm, honeycomb brickwork is taken under separate item in square meter and no deduction for holes is done.