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The closest thing is RICS NRM. NRM 1 groups building costs into elements such as substructure, superstructure, internal finishes and services, and NRM 2 splits measured work into 41 work sections. Most small UK contractors use a simplified version that follows the packages they actually let.

CSI cost codes are the division and section numbers from CSI MasterFormat, the North American standard for organising specifications. Divisions run from 00 Procurement and Contracting Requirements to 49, with building work in divisions such as 03 Concrete, 09 Finishes, 22 Plumbing and 26 Electrical. Many US commercial contractors use the divisions as their top-level cost codes.

Use enough codes to show you where a job is losing money, and no more. If two people would code the same invoice differently, or a code only ever holds a handful of small costs, you have too many. Two levels, a cost head and the items under it, are enough for most small contractors.

The chart of accounts (nominal codes) is for your accountant and sorts costs by type, such as materials, subcontractors or plant hire. Cost codes are for the project team and sort costs by the part of the job they belong to. A purchase invoice usually carries both: a nominal code for the accounts and a project cost code for job costing.

You can download Planyard’s free construction cost codes spreadsheet, or the NAHB cost codes list if you build homes in the US. Treat either as a starting point and cut it down to match how you price and buy your work.