A bill of materials is a list of the materials required to construct a project or part of a project, which may include the quantity of each material needed.

Contractors use bills of materials to obtain supplier quotations, place orders, plan deliveries and control waste. Estimators use them when building up rates, applying allowances for waste, laps and cutting to the net quantities. A bill of materials is also useful when checking claims for materials on site or off site, and when reconciling materials purchased against the work actually carried out.

Related terms: bill of labour, materials on site, waste allowance, bill of quantities.