Last reviewed 16 Sept 2026 · 8 min read
Importance of measurement
Payments to contractors, control of quantities, preparation of bills and final accounts all depend on accurate and properly recorded measurements. Standard methods avoid disputes between the owner and the contractor.
Measurement Book (MB)
The Measurement Book is the basic record of all measurements of works executed and supplies received, from which contractors' bills are prepared and payments made. It is an important official and legal document (and evidence in disputes or audits).
Rules for recording measurements (typical PWD/CPWD practice)
- MBs are machine-numbered, issued to officers and accounted for; pages are not to be torn out.
- Entries are made in ink (or on approved electronic systems), clearly and neatly, at the site at the time of measurement.
- No erasure or over-writing — incorrect entries are struck through, corrected and initialled (dated).
- Each set of measurements records: name of work, agreement number, name of contractor, date of measurement, description of item (as in the agreement), item number, details (number, length, breadth, height/depth), quantity, and reference to drawings.
- Measurements are taken in the presence of the contractor or his authorised representative, who signs in token of acceptance.
- The measuring officer (commonly a Junior Engineer/Assistant Engineer) signs and dates the entries; check measurements of a specified portion are carried out by a higher officer (e.g. Assistant/Executive Engineer), especially before payments.
- Measurements of hidden works (foundations, reinforcement, embedded items) are recorded before they are covered up.
- Each page used for a bill is cross-referenced to the bill; entries once billed are scored through with reference to the bill number to avoid double payment.
- Blank pages between entries are cancelled.
Many departments now use electronic MBs and e-billing systems following the same principles.
Bills and related records
| Record / bill | Purpose |
|---|---|
| Running account (RA) bill | Interim (part) payment for work done since the previous bill, based on measured quantities; it is an "on account" payment — final quantities settled in the final bill |
| Secured advance | Advance paid on imperishable materials brought to site for use in the work (against an indenture), recovered as the materials are used |
| Final bill | Last bill after completion of the work — final measurements, all recoveries, adjustments of earlier payments |
| First and final bill | Single bill when the whole work is completed and paid at once |
| Hand receipt | Payment for small supplies or petty works without a formal agreement |
| Muster roll | Daily record of attendance and wages of labour employed departmentally |
| Completion certificate | Certifies completion of work as per agreement, required before final payment |
Recoveries and deductions from bills (typical)
Depending on the contract and applicable laws, deductions from contractors' bills may include: security deposit / retention money, income tax deducted at source, GST TDS (for government contracts), labour welfare cess (building and other construction workers' cess), recovery of mobilisation or secured advances, cost of departmental materials issued, penalties/liquidated damages for delay, and other contractual recoveries. The rates are fixed by the contract and prevailing law.
Standard mode of measurement — IS 1200
IS 1200 (in many parts, one for each class of work) prescribes units, method of measurement and what is included in an item.
General rules
- Work is measured net as fixed in place (as actually executed), unless otherwise specified.
- Dimensions are recorded in the order: length, breadth (width), height (depth or thickness).
- Dimensions are measured to the nearest 0.01 m; areas to the nearest 0.01 m²; volumes to the nearest 0.01 m³.
- Description of each item is deemed to include all labour, materials, tools, transport, scaffolding, handling, wastage and incidental operations needed to complete it, unless separately provided.
- Items of different types, thicknesses, heights or specifications are measured separately.
- Work done in special conditions (under water, in foul positions, at great heights or depths) is measured separately where applicable.
Item-wise rules (typical)
| Item | Measurement rules |
|---|---|
| Earthwork in excavation | Measured in m³ as the dimensions of the excavated pit/trench (from drawings/levels), not the loose volume; no allowance for bulking; working space and side slopes measured only as provided in the item or drawings. Lead (horizontal carrying distance) and lift (vertical height) — rates commonly include an initial lead of 50 m and lift of 1.5 m; extra lead/lift paid separately |
| Earth filling | Measured in consolidated volume (or as specified), in layers with compaction |
| Plain/reinforced concrete | m³ — no deduction for volume of reinforcement and small embedded items or openings up to a small area (as per code); concrete in different members/grades measured separately |
| Formwork (centering and shuttering) | m² of the contact area with concrete; includes props and staging up to specified heights |
| Reinforcement | kg (or tonne) from the bar bending schedule using standard unit weights; laps as per drawings/codes, chairs and spacers as per specifications; binding wire and wastage generally included in the rate |
| Brick and stone masonry | m³; walls of half-brick thickness in m²; no deduction for openings, voids and embedded items up to 0.1 m²; bearings of lintels/slabs deducted as per rules |
| Damp-proof course | m² — width of DPC × length; openings deducted |
| Plastering and pointing | m² — deductions: openings up to 0.5 m² none; 0.5–3 m² deduct one face, no addition for jambs; over 3 m² deduct both faces and add jambs, soffits and sills |
| Flooring and skirting | Floors in m² (openings and projections up to small areas not deducted); skirting and dado in m² or running metre as specified |
| Woodwork | Frames in m³ (finished dimensions); shutters and panelling in m² |
| Painting, whitewashing, distempering | m²; doors, windows, grilles and corrugated surfaces measured by flat area × prescribed coefficients (to allow for edges, panels, mouldings) |
| Steel work | kg/tonne from standard sectional weights |
| Pipes and conduits | Running metre along the centre line; fittings and specials measured separately or included as specified |
| Roads | Surface courses in m² (for a given thickness) or m³ |