The BASICS of CONSTRUCTION ACCOUNTING

Standard Industry Classification Codes

1987 Standard Industrial 1997 North American Industrial Classification (SIC) Codes Classification (NAIC) Codes

INDUSTRIAL & NONRESIDENTIAL CONTRACTORS

1541 General Contractors— 23332 Commercial & Institutional Construction Industrial Building & Warehouses Building Construction

1542 General Contractors— 23331 Manufacturing & Light Industrial Building Non Residential Building Construction (Except Warehouse Construction)

HEAVY & HIGHWAY CONTRACTORS

1611 Highway & Street Construction 23411 Highway & Street Construction (Except Elevated Highways)

1622 Bridge, Tunnel & Elevated Highway 23412 Bridge & Tunnel Construction Construction

1623 Water, Sewer, Pipeline & 23491 Water, Sewer & Pipeline Construction Communications, Power Line Construction 23492 Power & Communication Transmission Line

1629 Heavy Construction, NEC Construction 23493 Industrial Non-Building Structure Construction

23499 All Other Heavy Construction

SPECIALTY TRADE CONTRACTORS

1711 Plumbing, Heating & Air Conditioning 23511 Plumbing, Heating & Air Conditioning

1721 Painting & Paper Hanging 23521 Painting & Wall Covering Contractors

1731 Electrical Work 561621 Security Systems Services (Except Locksmiths)

23531 Electrical Contractors

1741 Masonry, Stone Setting & 23541 Mason & Stone Contractors Other Stone Work

1742 Plastering, Drywall, Acoustical, & 23542 Drywall, Plastering, Acoustical Insulation Work Insulation Contractors

1743 Terrazzo, Tile, Marble & Mosaic 23543 Tile, Marble, Terrazzo & Mosaic Contractors Work

1751 Carpentry Work 23551 Carpentry Contractors

1752 Floor Laying & Other Floor Work, NEC 23552 Floor Laying & Other Floor Contractors

Continued on next page

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The BASICS of CONSTRUCTION ACCOUNTING

SPECIALTY TRADE CONTRACTORS, con’t

1761 Roofing, Siding & Sheet Metal 23561 Roofing, Siding & Sheet Metal

Work Contractors

1771 Concrete Work Stucco Construction

23571 Concrete Contractors

1781 Water Well Drilling 23581 Water Well Drilling Contractors

1791 Structural Steel Erection 23591 Structural Steel Erection Contractors

1793 Glass & Glazing Work 23592 Glass & Glazing Contractors

1794 Excavation Work 23593 Excavation Contractors

1795 Wrecking & Demolition Work 23594 Wrecking & Demolition Contractors

1796 Installation or Erection of Building 23595 Building Equipment & Other

Equipment Machinery Installation Contractors

1799 Special Trade Contractors, NEC

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The BASICS of CONSTRUCTION ACCOUNTING

CSI Divisions

1995 Master Format

1 General Requirements

9 Finishes

2 Site Construction

10 Specialties

3 Concrete

11 Equipment

4 Masonry

12 Furnishings

5 Metals

13 Special Construction

6 Wood and Plastics

14 Conveying Systems

7 Thermal and Moisture Protection

15 Mechanical

8 Doors and Windows

16 Electrical

2004 Master Format

1 General Requirements

27 Communications 2 Existing Conditions

28 Electronic Safety and Security

3 Concrete

29 Reserved

4 Masonry

30 Reserved 5 Metals

31 Earthwork

6 Wood, Plastics, and Composites

32 Exterior Improvements 7 Thermal and Moisture Protection

33 Utilities

8 Openings

34 Transportation 9 Finishes

35 Waterways and Marine Construction

10 Specialties

36 Reserved 11 Equipment

37 Reserved

12 Furnishings

38 Reserved 13 Special Construction

39 Reserved

14 Conveying Equipment

40 Process Integration

15 Reserved

41 Material Process & Hndl Equip 16 Reserved

42 Process Heating, Cool, & Dry Equip

20 Reserved

43 Process Gas & Liq Hndlg, Purif & Stor Equip 21 Fire Suppression

44 Pollution Control Equipment

22 Plumbing

45 Industry-Specific Manufact Equip 23 Heating Ventilating and Air Conditioning

46 Reserved

24 Reserved

47 Reserved 25 Integrated Automation

48 Electrical Power Generation

26 Electrical

49 Reserved

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