Every line in a professionally prepared Nigerian bill of quantities carries a short reference — 1.5:6.2.1, 1.14:1.2.1, 1.11:34.1.2. Those references come from the NIQS BESMM4 coding system, and once you can read them you can tell at a glance what kind of work an item is and which measurement rule it was measured under. This guide lists all 40 BESMM4 building work sections, the civil engineering sections, and explains exactly how a BESMM4 code is built.
How BESMM4 is organised
BESMM4 (the Building and Engineering Standard Method of Measurement, 4th Edition, published by the Nigerian Institute of Quantity Surveyors) has three parts. The measurement rules themselves sit in Part 3: Tabulated Rules of Measurement, which is split into two sections:
- Section 1 — Building works, numbered as work sections 1.1 to 1.40.
- Section 2 — Civil and industrial engineering works, lettered 2A to 2AB.
If you are pricing a house, a block of flats or a commercial building, almost everything you need is in Section 1. (Older documents prepared under BESMM3 or UK methods used letter codes such as “D20” or “E10” for building trades — under BESMM4 building work is numbered 1.1 to 1.40.)
BESMM4 building work sections (Section 1)
| No. | Work section | No. | Work section |
|---|---|---|---|
| 1.1 | Preliminaries | 1.21 | Cladding and Covering |
| 1.2 | Off-Site Manufactured Materials, Components or Buildings | 1.22 | General Joinery |
| 1.3 | Demolition | 1.23 | Windows, Screens and Lights |
| 1.4 | Alterations, Repairs and Conservation | 1.24 | Doors, Shutters and Hatches |
| 1.5 | Excavating and Filling | 1.25 | Stairs, Walkways and Balustrades |
| 1.6 | Ground Remediation and Soil Stabilisation | 1.26 | Metalwork |
| 1.7 | Piling | 1.27 | Glazing |
| 1.8 | Underpinning | 1.28 | Floor, Wall, Ceiling and Roof Finishings |
| 1.9 | Diaphragm Walls and Embedded Retaining Walls | 1.29 | Decoration |
| 1.10 | Crib Walls, Gabions and Reinforced Earth | 1.30 | Suspended Ceilings |
| 1.11 | In-situ Concrete Works | 1.31 | Insulation, Fire Stopping and Fire Protection |
| 1.12 | Precast/Composite Concrete | 1.32 | Furniture, Fittings and Equipment |
| 1.13 | Precast Concrete | 1.33 | Drainage Above Ground |
| 1.14 | Masonry | 1.34 | Drainage Below Ground |
| 1.15 | Structural Metalwork | 1.35 | Site Works |
| 1.16 | Carpentry | 1.36 | Fencing |
| 1.17 | Sheet Roof Coverings | 1.37 | Soft Landscaping |
| 1.18 | Tile and Slate Roof and Wall Coverings | 1.38 | Mechanical Services |
| 1.19 | Waterproofing | 1.39 | Electrical Services |
| 1.20 | Proprietary Linings and Partitions | 1.40 | Transportation |
Where common Nigerian building items fall
| Item | Work section |
|---|---|
| Site clearance, excavation, backfilling, hardcore, damp proof membrane | 1.5 Excavating and Filling |
| Blinding, footings, ground floor slab, columns, beams, suspended slabs, formwork, rebar, BRC mesh | 1.11 In-situ Concrete Works |
| Precast lintels | 1.13 Precast Concrete |
| Sandcrete blockwork (225mm and 150mm), damp proof course | 1.14 Masonry |
| Roof rafters, purlins, wall plates | 1.16 Carpentry |
| Longspan aluminium roofing sheets, ridges, flashings | 1.17 Sheet Roof Coverings |
| Stone-coated roof tiles | 1.18 Tile and Slate Roof and Wall Coverings |
| Fascia boards | 1.22 General Joinery |
| Aluminium windows | 1.23 Windows, Screens and Lights |
| Security doors, flush doors, door frames | 1.24 Doors, Shutters and Hatches |
| Staircase and balcony balustrades | 1.25 Stairs, Walkways and Balustrades |
| Burglar-proof bars | 1.26 Metalwork |
| Plastering, rendering, screeds, floor and wall tiles, skirting | 1.28 Floor, Wall, Ceiling and Roof Finishings |
| Emulsion and weathercoat painting | 1.29 Decoration |
| POP and PVC suspended ceilings | 1.30 Suspended Ceilings |
| Gutters and downpipes | 1.33 Drainage Above Ground |
| Septic tank, soakaway, manholes, drain pipes | 1.34 Drainage Below Ground |
| Driveways and paving | 1.35 Site Works |
| Perimeter fence and gates | 1.36 Fencing |
| Sanitary fittings, water supply pipework, water heaters, water tanks | 1.38 Mechanical Services |
| Distribution boards, wiring, sockets, switches, lighting | 1.39 Electrical Services |
BESMM4 civil engineering work sections (Section 2)
Section 2 covers civil and industrial engineering work — roads, pipelines, sewers, bridges and the like: 2A General Items, 2B Ground Investigation, 2C Geotechnical and Other Specialist Processes, 2D Demolition and Site Clearance, 2E Earthworks, 2F In-situ Concrete, 2G Concrete Ancillaries, 2H Precast Concrete, 2J Pipework – Pipes, 2K Pipework – Fittings and Valves, 2L Pipework – Manholes and Pipework Ancillaries, 2M Pipework – Supports, Protection and Ancillaries to Laying Excavation, 2N Structural Metalwork, 2P Miscellaneous Metalwork, 2Q Timber, 2R Piles, 2S Piling Ancillaries, 2T Roads and Paving, 2U Railway Track Construction, 2V Tunnel, 2W Brickwork, Blockwork and Masonry, 2X Painting, 2Y Waterproofing, 2Z Miscellaneous Work, 2AA Sewer and Water Main Renovation and Ancillary Works, and 2AB Simple Building Works Incidental to Civil Engineering Works.
How a BESMM4 code is built
Each work section has a classification table. Down the left are the items commonly measured; across the top are columns (called divisions) of descriptive features. An item's code is the work section number, a colon, then the number chosen from each column, separated by dots:
work section : column 1 . column 2 . column 3 / column 4
Take 1.5:6.2.1:
| Part | Meaning |
|---|---|
| 1.5 | Work section 1.5 — Excavating and Filling |
| 6 | Item 6 — Excavation, commencing from stripped level |
| 2 | Foundation excavation |
| 1 | Not exceeding 2.00m deep |
Read together: “Excavation, commencing from stripped level; foundation excavation; not exceeding 2.00m deep”, measured in m³.
A few conventions to know:
- The fourth column follows a slash, e.g. 1.11:2.1.2/2 — horizontal concrete work, not exceeding 300mm thick, in structures, reinforced.
- An asterisk joins more than one entry from the same column, e.g. /1*2 means features 1 and 2 both apply.
- A zero means no entry was taken from that column, e.g. 1.11:13.1.0.
- Without dots: codes may also be written run together (1.5:621), but a slash is then needed wherever a number has two digits.
The description of each item takes one feature from each of the first three columns, in order — which is why BESMM4 descriptions read in that distinctive “kind; size; location” pattern.
Why the codes matter
- No ambiguity. The code tells the contractor exactly which measurement rules apply — what is included in the rate and what is measured separately.
- Comparing tenders. When every contractor prices items under the same codes, prices can be compared line by line.
- Software and cost data. Coded items can be sorted, analysed and reused for cost planning across projects.
For how the whole bill fits together — preliminaries, elemental bills, provisional sums and the Main Summary — read BESMM4 Bill of Quantities Format: How a NIQS BoQ Is Structured. For the measurement rules behind the most common items, see BESMM4 Measurement Rules: Concrete, Formwork, Blockwork and Reinforcement.
Frequently Asked Questions
How many work sections are in BESMM4?
Forty building work sections (1.1 to 1.40) in Section 1, plus the civil and industrial engineering sections 2A to 2AB in Section 2.
Which BESMM4 section covers blockwork?
Work section 1.14 Masonry, for building works. Blockwork incidental to civil engineering works falls under 2W.
Where do gutters and downpipes go in BESMM4?
Work section 1.33 Drainage Above Ground. Drainage below ground — septic tanks, soakaways, manholes and drain runs — is 1.34.
Is POP ceiling measured under finishings or suspended ceilings?
A suspended ceiling system (POP or PVC on a framework) belongs in 1.30 Suspended Ceilings. Plaster applied directly to a concrete soffit is a finishing under 1.28.
Do I need to know the codes to use a BoQ?
No — the descriptions say what the item is. The codes are mainly for the quantity surveyor and the contractor, to confirm which measurement rules apply.
A Coded BESMM4 BoQ From Your Estimate
Run your building through our free Building Cost Estimator and download the BoQ in the NIQS BESMM4 elemental format — every item grouped into elemental bills and referenced to its work section. See a sample extract.
Start the Estimator →