# Cost Code in Construction

> A cost code tags each project expense to a budget category such as concrete or steel. See an example and how SuperWise tracks cost by BOQ item.

Canonical: https://superwise.site/glossary/cost-code/
Last updated: 2026-11-01

A numbered code that tags each expense to a budget category, so spend on concrete, steel or electrical work can be tracked separately.

## What is Cost Code?

A cost code is a number in a standard classification system, such as CSI MasterFormat, that tags each project expense to a category. Cost codes split the total budget into buckets that accountants and project managers can monitor, for example concrete, structural steel or electrical fixtures.

## Practical example

A project uses cost code 03-3000 for cast-in-place concrete and 09-2000 for plaster and gypsum board. When the team buys cement or pays a concrete subcontractor, the expense is tagged to 03-3000, so the project manager can see at once whether the concrete budget is overrunning.

## In SuperWise

In SuperWise, cost is tracked against the [BOQ](https://superwise.site/glossary/bill-of-quantities/) item. Each Project BOQ item has a code, such as C-001 or S-234, and sits in a category and a construction package. The BOQ-wise cash outflow report shows, for each item, what has been committed through POs and [work orders](https://superwise.site/glossary/work-order/) and what has been certified through [RA bills](https://superwise.site/glossary/running-account-bill/) and bill inward.

[Budget tracking](https://superwise.site/features/estimation-vs-earned-value/)

## Related terms

- [Bill of Quantities (BOQ)](https://superwise.site/glossary/bill-of-quantities/)
- [Abstract of Estimate](https://superwise.site/glossary/abstract-of-estimate/)

## Related
- [Bill of Quantities (BOQ)](https://superwise.site/glossary/bill-of-quantities/)
- [Abstract of Estimate](https://superwise.site/glossary/abstract-of-estimate/)
- [Budget tracking](https://superwise.site/features/estimation-vs-earned-value/)