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Column 1 is called the timesing column. Column 2 is the dimension column, in which the measurements are set down as taken from the drawings. Column 3 is the squaring column, in which are set out the calculated volumes, areas, etc., of the measurements in column 2. Column 4 is the description column, in which is written the description of the work to which the dimensions apply, the extreme right-hand side of which (known as waste) preliminary calculations and collections are made.
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All dimensions are in one of five forms :


1. Cubic measurements 2. Square or superficial measurements 3. Linear measurements 4. Enumerated items 5. Items

Occasionally the SMM requires the insertion of an item; this is a description without a measured quantity, e.g. testing the drainage system.
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It is usual to set down the dimensions in the following order :

1) Horizontal length 2) Horizontal width or breadth 3) Vertical depth or height

It is valuable in tracing measurements later if a consistent order is maintained.


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Dimensions should not be calculated mentally. Not only will the risk or error be reduced if the calculations are written down, because they will be checked, but another person can readily see the origin of the dimension. These preliminary calculations, known as waste calculations, are made on the right-hand side of the description column. The term waste used for this part of the column might be thought to imply useless but in fact implies a means to an end.

Where a dimension has been set down incorrectly and is to be altered, either it should be neatly crossed out and the new dimension written in, or the word nil should be written against it in the squaring column to indicate that it is cancelled.

Where a deduction is to be made, the description is preceded by Deduct which is often abbreviated to Ddt. To add emphasis to the words Deduct and Add used in this context they are often underlined. With cut and shuffle taking-off it is necessary to keep deductions on separate slips, with the fact that they are deductions being clearly indicated.
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Measurement from fully figured drawings must necessarily be more accurate. Furthermore, the quantity surveyor owes a duty to the client to prepare an accurate bill of quantities and it could be regarded as negligent not only to undermeasure but also to overmeasure. In setting down the dimensions the figures should normally be taken to the nearest two places of decimals, the excess or loss in measurement thereby obtained being usually very slight in proportion to the whole, particularly when the total bill quantity is usually given to the nearest metre.

If the taker-off wishes to insert an item and finds that there is no room for it in its proper place and is forced to put it elsewhere, a reference should be made on the dimensions in the correct place so that the item can be found and vice-versa. It has been known for projects to be postpone for a year or two after tenders were received, and even the taker-off will then need some references and notes to refresh the memory.

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A regular order of length, width and depth (or height) should be maintained in writing down the dimensions. In measuring areas of floor finishes, the dimensions horizontal on the plan could be put first, followed by the vertical ones. For instance, in measuring six doors each with four squares of glass, all timesed for two floors, the dimensions should be timesed as follows: 2 / 6 /4 When timesing becomes complicated, it will help considerably in tracing items if the method of timesing is consistent.

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The making of notes by the taker-off on the dimensions is of the utmost value. Such notes are usually one of three kinds.
a. Explanatory for use in writing the specification

or adjusting variations. b. For reference before the taking-off is finished, e.g. notes of items to measure or queries to be settled. c. Instructions for preparing the bill.
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When using the cut and shuffle system, each description is written in full and each description with its dimensions is written on a separate slip of paper. When the measurement is complete, the slips are sorted into bill order and the slips containing the same descriptions are brought together and totalled on one slip. Provided that care is taken in framing descriptions, and with some editing, the bill can be typed straight from the sorted slips.
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