The total cost of an element divided by the element unit quantity (EUQ). For example, the EUR for external walls is the total cost of the external walls divided by the EUQ for external walls. EURs include the cost of all materials, labour, plant, subcontractor’s preliminaries, subcontractor’s design fees, and subcontractor’s overheads and profit. EURs exclude main contractor’s preliminaries, main contractor’s overheads and profit and other allowances, such as project and design team fees, other development and project costs, risk allowances and inflation. These items should be assessed separately.