Opinions differ on whether it's worth the time during estimating to compile a detailed materials list. If a job is estimated with the expectation of doing the work, then a rational materials list will save a second estimating process. Therefore, after transferring information from the takeoff forms, the estimator's next task is to account for all the nomenclature of the job. Using assembly units makes the process painless. When assembly units are used in computer systems, they save time and ensure accuracy. But for those just beginning their estimating careers, the elementary process of "exploding" a plan symbol is still the best foundation for understanding what the computer's abilities and limits are.
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