An American Contractor Bid is organized using elements collectively called a Work Breakdown Structure. These elements are:
Cost Type: Cost Types are categories that items listed in an American Contractor Bid are organized into. There are five Cost Types: Material, Labor, Subcontract, Equipment, or Other.
Activity, Area, Group, Assembly: An item in an American Contractor Bid can be assigned to a sub-category, such as: Activity, Area, Group, or Assembly.