1.1 该分类建立了用于施工、项目和计划估算的备抵、意外开支和准备金的分类。 1.2 此分类适用于所有建筑工程。 1.3 该分类不是基于永久性的建筑物理元素（如分类中所定义和分类 第1557页 ). 相反，分类项目是施工、项目和计划估算中常见的成本组成部分。 1.4 本国际标准是根据世界贸易组织技术性贸易壁垒委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认的标准化原则制定的。 ====意义和用途====== 4.1 在编制施工、项目和项目成本估算时，通常有必要为变更或风险，或两者兼有，或其他信息不完整的紧急情况提供资金。 4.2 此类津贴、意外开支或储备金由许多从事建筑工程规划、交付和融资的人员使用。 4.3 这些用户包括业主、开发商、设施程序员、成本规划师、估算员、时间表、建筑师和工程师、规范编写者、运营和维护人员、制造商、教育工作者、财务经理和主计长。 4.4 用法: 4.4.1 在进行以下活动时，这些金额尤其合适: 成本预算； 概念、设计和施工成本估算； 为经济评估准备完整的预测成本， 投资分析和批准；和 在规划、设计和施工过程中控制成本。 4.4.2 在这些活动中的任何一项中，计划施工所需的需求或组成部分都是已知的，而用于提供这一点的定义解决方案、设计或规范可能不是已知的。在这些情况下，通常的、适当的应对措施是在估计中包含一笔货币金额，以满足这（这些）要求。 4.4.3 此类金额可能是一般性的，也可能是特定的，可能计划支出，也可能仅作为计划外事件和要求的可能缓解措施。 4.4.4 为了区分这些金额，并认识到它们的不同用途，本文使用津贴、意外开支或准备金等术语对其进行了描述和分类。 注1: 部分 5. 包括三个术语中每一个术语的通用目的陈述，并提供了一个子分类，以区分为特定目的和非特定目的（即一般目的）所包括的总和。 在成本预算，特别是概念和设计估算中，估算者可以直观地认识到对通用总额的需求。除了需要确保估算总额是对合理投标结果的合理预测之外，在没有任何已知的具体要求的情况下，才会承认这一点。 4.5 该分类将备抵、意外开支和准备金定义为通过规划、设计、施工和竣工对施工、项目和项目估计的共同项目。这些术语具有足够的通用性，适用于所有形式的建筑工程。

1.1 This classification establishes a classification for allowance, contingency, and reserve sums used in construction, project, and program estimating. 1.2 This classification applies to all construction work. 1.3 This classification is not based on permanent physical elements of construction (as defined and classified in Classification E1557 ). Rather, the classification items are cost components common to construction, project, and program estimates. 1.4 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. ====== Significance And Use ====== 4.1 When preparing construction, project, and program cost estimates, it is often necessary to make monetary provision for change or risk, or both, or other exigencies where information is incomplete. 4.2 Such allowance, contingency or reserve sums are employed by many persons engaged in the planning, delivery, and financing of construction work. 4.3 These users include owners, developers, facilities programmers, cost planners, estimators, schedules, architects and engineers, specification writers, operating and maintenance staff, manufacturers, educators, financial managers, and comptrollers. 4.4 Usage: 4.4.1 These sums are especially appropriate when performing the following activities: Cost budgeting; Conceptual, design, and construction cost estimating; Preparing complete forecast cost for economic evaluation, investment analysis, and approval; and Controlling cost during planning, design, and construction. 4.4.2 In any of these activities a needed requirement, or component, of the planned construction can be known while the defined solution, design or specification, for providing this may not. The usual, and appropriate, response in these situations, is the inclusion of a monetary sum, within an estimate, to provide for this (these) requirement(s). 4.4.3 Such sums may be general or specific in scope, may be planned to be spent or may only be included as possible mitigation for unplanned events and requirements. 4.4.4 To distinguish between these sums, and in recognition of their differing purpose, they are described, and classified here, using the terms allowance, contingency, or reserve. Note 1: Section 5 includes a generic statement of purpose for each of the three terms and provides a sub-classification that distinguishes between sums included for specific purposes and for non-specific, that is, general purposes. In cost budgeting, conceptual and design estimating especially, an estimator may intuitively recognize the need for a general purpose sum. This recognition comes in the absence of any known specific requirement other than the need to ensure the estimate total is a reasoned forecast of a reasonable bid result. 4.5 This classification defines allowance, contingency, and reserve sums as items common to construction, project, and program estimates through planning, design, construction, and completion. The terms are sufficiently generic to be applied in all forms of construction work.