# Comparing Fit-Out Quotes Line by Line: Reading the BOQ

> A fit-out BOQ comparison checks that two quotes price the same work before comparing their totals. The lower total usually reflects a different scope, not a better price: missing items, wider exclusions, provisional sums, cheaper makes, a different MEP split, thinner preliminaries or easier payment terms. Normalise each of these line by line, then compare.

## The cheaper quote usually prices a different scope

Two fit-out quotes arrive for the same floor. One is noticeably lower. The
instinct is to ask the higher bidder to match it.

That instinct assumes the two numbers describe the same work. They rarely do.
**The cheaper quote is usually a different scope, not a better price**: an item
left out, an exclusion added, a cheaper make assumed, a services package
assumed to be someone else's, or an allowance set low. The difference returns
later, as variations priced without competition, after the contract is signed.

For a CEO or CFO the question is therefore not which total is lower. It is what
each total buys. This article covers how to read a bill of quantities (BOQ)
line by line to find that out. The broader question of choosing the contractor
itself, including references and the site team, is covered in
[how to choose an office fit-out contractor](/blog/how-to-choose-office-fit-out-contractor).

## Where the totals differ

Most of the gap between two quotes sits in a handful of places. Lining these up
is the work of comparison.

| BOQ element | What to check | Why the totals differ |
| --- | --- | --- |
| Exclusions and assumptions | The written list at the front or back of each quote | One bidder excludes what the other includes |
| Missing lines | Items in one BOQ with no equivalent in the other | Silence is not inclusion |
| Provisional sums and PC items | Number, size and basis of each allowance | A low allowance lowers the total, not the cost |
| Make and brand list | Named makes, and what "or equivalent" allows | Cheaper makes behind identical descriptions |
| Quantities | Measured quantities against the drawings | Under-measured quantities reappear as variations |
| MEP scope split | Which services are included, and to what point | Services packages assumed to be by others |
| Preliminaries | Site management, protection, insurances, cleaning, approvals | Thin prelims mean cost recovered elsewhere |
| Contingency | Whether it is shown, and who controls it | Hidden in rates, or not there at all |
| Commercial terms | Payment schedule, advance, retention, validity | Easier cash flow for the contractor can buy a lower number |

## Read the exclusions before the prices

The exclusions list is the most important page in any quote, and the one most
often skipped. Common exclusions on fit-out quotes include air conditioning
modifications, sprinkler and detection changes, statutory approvals and their
fees, landlord charges, after-hours working, IT and AV systems, loose
furniture, signage, and making good to common areas.

Assumptions matter as much. "Existing ceiling retained", "floor assumed level",
"power available at the distribution board" and "work during normal hours" are
each a scope decision. If the assumption turns out false, the cost is a
variation. Put every bidder's exclusions and assumptions side by side before
looking at a single rate.

## Provisional sums and PC items are not prices

A provisional sum is an allowance for work that is not yet defined. A prime
cost (PC) item is an allowance for something to be selected later, such as a
specific light fitting or tile, usually with the contractor's handling and
installation priced separately.

Both are placeholders. The final cost is whatever the defined item turns out to
be. Two things follow for comparison:

- **Align the allowances.** If one bidder carries a low allowance for an item
  and another a realistic one, the totals differ for no real reason. Issue the
  same allowance figure to every bidder, or remove the item and price it
  separately.
- **Count them.** A quote with many provisional sums has an uncertain total,
  however precise it looks. Reducing them before contract, by completing the
  design, is the best way to make the number firm.

## Make lists and specifications

Two lines can read identically, such as "gypsum partition with acoustic
insulation" or "LED panel light", and describe very different products. The
make list decides which.

Ask every bidder to price against the same approved make list, with each item
naming the makes you are willing to accept. Where a bidder wants to offer an
alternative, have it priced as a separate line with its technical data, so the
decision is visible. An undefined "or equivalent" is where both price and
quality drift without anyone deciding.

## Quantities, rates and what "lump sum" actually fixes

A BOQ has two parts in every line: a quantity and a rate. Compare both.

Under-measured quantities make a quote look cheaper and return as variations
when the work is measured on site. Where quotes are item-rate, agreeing the
method of measurement, commonly referenced to **IS 1200**, avoids arguments
later about how a quantity was calculated.

A lump-sum quote usually fixes the price for the scope described in the tender
documents. It does not fix the price of work outside that scope, provisional
sums, or risks the contract leaves with the client. Some quotes headed "lump
sum" also say quantities are "subject to measurement", which in practice makes
them re-measured. How the two structures allocate risk is set out in
[turnkey vs item-rate fit-out contracts](/compare/turnkey-vs-item-rate-fit-out-contract).

## The MEP scope split

Services are where scope gaps are largest and least visible. For each of air
conditioning, electrical, fire detection, sprinklers, plumbing and low-voltage
systems, check:

- **Where the contractor's scope starts and stops**, for example from the
  landlord's tap-off or distribution board onward.
- **What the landlord or a nominated contractor does**, and whether the bidder
  has included coordination and builder's work for it.
- **Final connections, testing and commissioning**, which are easily assumed
  to be someone else's.
- **Drawings and documentation**, including coordinated services drawings and
  as-builts.

Building services provisions sit in **NBC 2016, Part 8** and fire and life
safety in **NBC 2016, Part 4**; what a particular layout requires is for the
project's engineer to determine. For comparison, what matters is that each
bidder has priced the same services scope to the same boundary.

## Preliminaries, overheads and contingency

Preliminaries cover the cost of running the site: supervision, site
management, protection of the building, insurances, temporary services,
cleaning, waste removal and the time of the project team. They are real costs.
A quote with unusually thin preliminaries either recovers them inside the
rates or plans to run the site with less supervision.

Contingency is worth asking about directly. Some bidders show it as a line,
some bury it in rates, some carry none. A visible contingency controlled by the
client is the most transparent arrangement.

## Commercial terms change the price too

Payment terms move money between the parties, and so move price. A larger
advance, faster payment cycle or lower retention makes a contract cheaper to
finance for the contractor and can justify a lower number. When comparing, line
up the payment schedule, any advance and its security, retention and its
release, and how variations will be priced. How retention and bank guarantees
work is covered in
[retention money and bank guarantees in fit-out contracts](/blog/retention-money-and-bank-guarantees-in-fit-out-contracts).

Check validity as well. A quote valid for a short period, or one that allows
price changes for materials, may not hold by the time the contract is signed.

## Common mistakes

- **Comparing totals first.** The conversation anchors on a number before
  anyone knows what it includes.
- **Skipping the exclusions page.** The largest differences sit there.
- **Accepting different allowances.** Provisional sums vary between bidders
  and distort the comparison.
- **Leaving "or equivalent" undefined.** Makes drift and nobody decides.
- **Assuming services are complete.** The MEP boundary is never checked.
- **Ignoring payment terms.** Two quotes with different cash flow are compared
  as if equal.
- **Negotiating down instead of normalising.** The lower bidder's gaps
  return later as [variation orders](/blog/variation-orders-fit-out-why-a-change-costs-more).

## A line-by-line checklist

- Has every bidder priced the same drawings, specification and BOQ?
- Are all exclusions and assumptions listed side by side?
- Is every allowance the same figure across bids?
- Does each bidder price against the same approved make list?
- Have quantities been checked against the drawings?
- Is the MEP boundary the same in every quote, including testing and
  commissioning?
- Are preliminaries and contingency shown, and comparable?
- Are payment terms, retention and validity aligned?
- What, exactly, does the lump sum fix?

## Standards referenced

Method of measurement of building works in **IS 1200**; building services
provisions in **NBC 2016, Part 8**; fire and life safety provisions in
**NBC 2016, Part 4**. The services scope and specification for a particular
project must be confirmed by the project's engineer, and the commercial and
legal effect of contract terms by the client's legal adviser.

## Frequently asked questions

### Why are two fit-out quotes for the same drawings so different?

Because they rarely price exactly the same thing. Each contractor reads the drawings, fills gaps with assumptions, chooses makes where the specification allows, and decides what to exclude. The totals reflect those choices as much as their rates. Until the exclusions, assumptions and makes are lined up, the difference between totals tells you very little.

### What is a provisional sum in a fit-out BOQ?

It is an allowance for work that cannot yet be priced accurately, often because the item has not been selected or designed. The final cost replaces the allowance once the item is defined. A quote with large or numerous provisional sums has a less certain total, and a low allowance makes a quote look cheaper without making the project cheaper.

### Does a lump-sum quote mean the price cannot change?

It usually fixes the price for the scope described in the tender documents, not for anything outside them. Changes in scope, items carried as provisional sums, and conditions the contract treats as the client's risk can all still change the total. What the lump sum fixes is set by the contract wording, so read it alongside the BOQ.

### Should we ask contractors to price our own BOQ?

Where the design is developed enough, a single client-issued BOQ with the same items, units and specification for every bidder is the most reliable way to compare. Ask each bidder to price every line, mark anything they exclude, and list their assumptions separately. Bidders can still offer alternatives, but priced as alternatives, not hidden inside the base offer.

### How do we compare quotes that list different brands?

Ask every bidder to price against the same approved make list, with no more than the makes you are willing to accept for each item. Where a bidder proposes an alternative, have it priced separately with the technical data, so you can decide whether it is equivalent. 'Or equivalent' left undefined is where quality and price quietly diverge.

### Is the lowest compliant quote always the right one?

Not automatically. Once scope, makes and terms are aligned, price becomes a fair comparison, but it is one factor alongside the programme, the named site team, services capability and how the contractor handles variations. A quote that is far below the others after normalisation deserves a conversation about how it was priced.

## Sources

- [IS 1200](https://standards.bis.gov.in/website/published-standards/department-wise) — Method of measurement of building and civil engineering works
- [NBC 2016, Part 8](https://www.bis.gov.in/standards/national-building-code/) — Building services
- [NBC 2016, Part 4](https://www.bis.gov.in/standards/national-building-code/) — Fire and life safety

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Source: https://hagerstone.com/blog/comparing-fit-out-quotes-line-by-line