Part D: General Contractor Overhead and Profit

Part D accounts for the general contractor's construction costs that have not been included in Parts A, B, or C. There are three factors:

D.1 - Home office overhead
D.2 - Insurance payment and performance bonds
D.3 - Contractor's profit

Part D does not reflect the subcontractors' overhead and profit, which should be included in the line items listed in Part A. Part D factors should not be applied to force account work.

To apply Parts D.1 and D.2, check the box for each applicable type of work. To apply Part D.3, select the type of work to which the factor applies. The profit percentage and value are automatically calculated by the CEF Spreadsheet.

CEF Part D General Contractor’s Overhead Profit. D.1 GC’s Home Office Overhead: 7.7%; D.2 GC’s Insurance, Payment, & Performance Bonds: 3.3%; D.3 General Contractor’s Profit: New Construction, Repair/Retrofit. Part D Total. Part A through D Subtotal.