contents

1. General remarks

1.1. Contents and application

The construction equipment register (BGL) contains a listing of the current types of construction machines and construction equipment (briefly referred to as "equipment") required for the performance of construction work and for the installation of construction sites.

The Construction Equipment Register (BGL) does not include construction site equipment and tools. For systematic details in this respect, the reader is for Germany referred to the "Baustellenausstattungs- und Werkzeugliste" BAL (Bauverlag, Gütersloh, 2001) and for Austria to the "Baustellenausstattungs-, Material - und Werkzeugliste [Site Equipment, Materials And Tools List] (VIB List) of VIBÖ from 2002.

The Construction Equipment Register (BGL) does not mention brand names and type designations. The individual items contain a description of the technical and economic average values supplemented by technical explanations regarding the construction and the equipment as well as the operational use of the item.

The construction machinery and equipment listed complies with the requirements of the laws and regulations in force at the time of publication.

For selected equipment types, the BGL 2020 provides information on wear parts which is intended as a guideline for the proper distinction between repair costs and other necessary expenses within the scope of the overall equipment costs in conjunction with the replacement of wear parts for which the costs are not included in the repair cost rates.

The present BGL 2020 has been revised by retaining its structure already harmonized (EUROLISTE) on the European level and by taking into account the technical progress, new and updated regulatory codes and changes in the European economic environment. Where useful and necessary, new types of equipment and contents have been added and corresponding changes made.

The Construction equipment register (BGL) is used especially for the following purposes:

• as a basis for in-house accounting and intra-company calculation of construction equipment provisioning costs, e.g. between the machine management department and the construction site or between joint ventures and their individual partners or participants;
• as a basis for the organization and management of equipment;
• as an aid for the evaluation of equipment and machinery costs, especially in profitability compari­sons;
• as an aid for the planning of operations and progress scheduling with regard to the selection and assessment of machinery and equipment conditions of use;
• as an aid for investment planning, preparation of balance sheets and tax assessment;
• as an evaluation aid in insurance cases, expert's reports and in court decisions.

1.2. Supplementary remarks to the present ver-sion and to the EUROLISTE

With the 2020 edition, the data of the Construction Equipment Register BGL and the Austrian Construction Equipment Register ÖBGL will be combined in a joint publication. The few differences in content that still exist due to some national specificities (e.g. laws, standards) will be directly addressed in the respective contents.

The core data of BGL 2020 are at the same time also the master data of the EUROLISTE and thus the basis for a Europe-wide database permitting to generate in future also further country-specific versions by taking national particularities into account. The further development of an integrated European all-in-one solution will facilitate the exchange of data to a considerable extent and thus contribute to enhancing the coherence of project-related workflows between construction partners. This is especially true for contacts with building partners of foreign countries and in transnational joint ventures where a more efficient and hence more economical collaboration in the field of construction machinery and equipment management can be expected. To promote this approach, the online version will also be published in the English language.

The BGL 2020 is available in print format (book), in a structured file format (CSV file) and also online via this Internet portal.

The data listed in the book version of the BGL 2020 represent the data status in the 2020 processing period. The online version will be updated as required.

The average original values listed in the book have the price basis 2020. The arithmetical reference to the statistical base year valid at the time of publication of BGL 2020 is established via the producer price index for construction machinery published in Germany (see section 5.2).

2. Classification & Numbering

2.1. Equipment code

The BGL 2020 is divided into 21 equipment main groups with each group being designated by a single letter of the alphabet.

The main groups are further subdivided into equipment groups, equipment subgroups and equipment types, each marked by a single additional figure.

Identical equipment types are characterized by the same design and range of application. Cross-referencing is used if a piece of equipment is listed in more than one group.

In order to describe the equipment size within the equipment type for the purpose of obtaining a distinct classification, the data of one or possibly of two technical parameters are used and indicated with 4 additional digits (see sub-section 3.2).

Example:

C	EQUIPMENT MAIN GROUP	hoisting and lifting equipment
C.0	EQUIPMENT MAIN GROUP	tower cranes
C.0.1	EQUIPMENT SUBGROUP	tower crane, top-slewing, stationary or mobile
C.0.10	EQUIPMENT TYPE (EDP term)	tower crane with trolley beam (TURMKRAN LAUFKATZ)
C.0.10.0050	EQUIPMENT SIZE	tower crane with trolley beam and nominal load moment of 50 tm

If no technical parameters can be specified for classifica­tion purposes, the consecutive numbering for the respective equipment size will start with "0001".

For equipment types to be classified in acc. with the BGL on the basis of their original value (see sections 5 and 11), the "fictitious" equipment size "0000" is reserved, i.e. A.7.10.0000. For this purpose, further technical parameters (years of useful life, equipment provisioning months, monthly depreciation and interest and monthly repair costs) of the equipment type will be stored in the database for individual classification.

The letters "I" and "O" are not used in order to avoid confusions. The equipment main groups "N", "V" and "Z" are currently not in use.

2.2. Equipment options

Equipment options supplementing the standard equipment are permanently installed and usually not interchangeable pieces of equipment of a machine. They are listed after the corresponding table and designated by two letters in the equipment code (e.g. EQUIPMENT OPTION C.0.10.0080-AA to -AU).

Equipment alternatives (e.g. electric motor instead of diesel engine) are treated as equipment options.

Equipment options will generally lead to a value increase or a value reduction with respect to the standard equipment.

Example:

Machine with equipment options:

C.0.10.0080-AA

Tower crane with trolley beam, nominal load moment of 80 tm and adjusting/ hoisting gear with 1.15 to 1.4-fold motor output

2.3. Attachments

Attachments, e.g. add-on units or boom extensions which are not permanently and firmly attached to the basic machine are treated as independent devices and designated by two figures (e.g. attachment C.0.10.0080-00). Together with the indication of the respective equipment size and the technical parameter an independent attachment is thus clearly defined and identified.

Example:

Attachmentfor a basic machine:

C.0.10.****-01

Radio remote control

With a 10-digit code, all construction machines and equip­ment, equipment options and attachments of the Construction Equipment Register, including the pertaining technical data, average original values, periods of depreciation (years of useful life) and provisioning costs are thus clearly identified.

3. Technical data and explanations

3.1. General

The explanatory notes on the equipment types include - as far as necessary - technical details and provide information on possible applications. The definition refers to the standard version of the respective equipment types on which the values set out in the tables for each equipment size are based.

For each equipment type as defined by the first 4 digits of the code, the technical characteristics which are necessary for the evaluation of this equipment type are listed in the so-called table header.

The respective technical parameter is of special importance (see sub-section 3.2). The technical data of a device described by 8 digits of the code under an equipment type identify this device according to size, performance and application.

3.2. Technical parameter

The technical parameter responsible for the identification of an equipment type according to size and thus to its value is considered as the classification-related technical parameter which is always indicated in the first column of the table containing the technical data and printed in bold type in the table header.

Each technical parameter is indicated together with the usual technical unit of measurement and thus arranged in ascending order in the respective data tables. As only a maximum of 4 digits can be used for the technical parameter in the equipment code, it is often indispensable to use tens or hundreds of the usual units or likewise one tenth or one hundredth, as the case may be.

Example:

D.8.30 Tandem vibration roller
D.8.30.0155 = max. weight in operation 1.550 kg
D.8.30.1250 = max. weight in operation 12.500 kg

Some equipment types require two technical parameters for proper classification. In these cases, both parameters are printed in bold type in the text. In the case of two parameters, the first parameter is represented by the first figure(s) while the second parameter is represented by the last figure(s).

The special conditions for the interpolation of devices to be classified between two equipment sizes in the tables are explained in sub-section 11.2.

Example:

A.5.11	Conveyor belt, portable, parameter: belt width (mm) and axle spacing (m)
A.5.11.0504	Conveyor belt, portable, with a belt width of 500 mm and a distance between axles of 4 m
A.5.11.0506	Conveyor belt, portable, with a belt width of 500 mm and a distance between axles of 6 m

In other exceptional cases where technical parameters cannot ensure a meaningful classification, the technical parameter will be replaced by a consecutive numbering system.

In all exceptional cases a computer-assisted classification is not possible as any interpolation effort would lead to incorrect results.

3.3. Weights

The weights indicated are average values. They are always related to the construction weights (without consumables and operator).

3.4. Engine power rating and consumption of consumables

The technical parameter for prime movers is the engine power rating expressed in kilowatts [kW].

3.4.1. Internal combustion engines

For construction machinery, the engine power is defined in acc. with ISO 3046-1 and ISO 9249 as "blocked ISO useful power (lFN)". For motor vehicles, the engine power according to ISO 1585 as well as the EC directive 97/21/EC applies.

The specific fuel consumption of diesel engines varies with load, speed, operating condition and state of wear. The fuel consumption is specified either in kg per operating hour [kg/h] or in litres per operating hour (l/h) for a defined state of operation. The factor used for the litre-to-kilogram conversion of diesel fuel at average temperature is 0.84, i.e. 1 litre corresponds to 0.84 kg (density 0.820 – 0.845 kg/l according to EN ISO 3675).

Taking operation-specific interruptions into account, the fuel consumption of construction machines can generally be assumed to be between 80 and 170 g/kWh, whereas the costs for lubricant consumption – depending on equip­ment type and make – are generally in the order of 3 to 12 % of the fuel costs. The AdBlue consumption for all types of equipment is generally between 2 and 10 % of fuel consumption, depending on the make.

3.4.2. Electric motors

For electric motors, the motor rating [kW] as indicated on the manufacturer's rating plate is to be used.

3.5. Units of measurement

The units of measurement used for technical parameters and data are based on the international SI system in ISO resp. IEC 80000 in accordance with ÖNORM A 6440 resp. DIN 1304. Deviations from this principle for reasons of better practical understanding will only be made in very few exceptional cases.

3.6. Bucket and skip capacities

The bucket and skip capacities for earth-moving machines and equipment are governed by the following standards:

• ISO 7451: Earth-moving machinery, nominal volumetric ca­pacity of hoe-type buckets
• ISO 7546: Loaders and excavators, nominal capacity of grab-type buckets
• ISO 6483: Dumper body volumetric rating for dump vehicles
• ISO 6484: Elevating scrapers, volumetric rating
• ISO 6485: Tractor scrapers, volumetric rating

The volumetric ratings of other equipment are defined in the corresponding ISO standards.

3.7. Rounding rules for financial data

For the complete Construction equipment register (BGL) the following rounding rules (Euro amounts) shall be applied:

In case of interpolation and classification according to original value, the respective amounts are not rounded.

4. Time-related terms for equipment use and evaluation

4.1. Useful life

Useful life means the average period of time during which a device can be used – according to experience – in single-shift operation under medium load conditions with economical and technical success.

Among other factors, the useful life of a device is influenced by:

• technical obsolescence
• wear
• maintenance and care
• repairs
• climatic conditions
• legal requirements (e.g. safety and environment)
• conditions of use

In the Construction Equipment Register (BGL), the useful life spans are expressed in years of use. The years of use are the basis for the fiscal depreciation and one of the determining factors for determining the imputed interest rate (see section 6).

4.1.1. Years of use

At the time of publication of the BGL 2020, the years of use are mainly based on the useful life spans defined in the official fiscal depreciation tables for the building sector, dated December 6, 2001 (in the BGL 2020 abbreviated as "Bau-AfA"), as well as in the official depreciation tables published in Germany for generally usable investment goods dated December 15, 2000 (in the BGL 2020 abbreviated as "allg. AfA"), in so far as they contain in addition also construction-related equipment.

In Germany, the useful lives given in the above depreciation tables serve as an indication of the "tax deductibility of fixed assets" that were acquired after 31 December 2000. Insofar as the construction equipment in BGL 2020 can be allocated to a specific location within these depreciation tables, this is indicated in section 12. Otherwise, the years of use stated in the construction equipment register are based on many years of experience in construction operations and/or on comparable construction machinery.

In Austria, tax depreciation is measured on the basis of the "normal useful life". In accordance with No. 3115a EStR 2000 of the German Federal Ministry of Finance (BMF) the principle to be applied mutatis mutandis to the construction equipment register stipulates that the fiscal depreciation can be based on the annual value resulting from a 50 % increase (factor of 1.5) in the useful life stated in BGL 2020. Where necessary, this must be rounded up to whole years.

For assets belonging to group P.0 to P.6, the useful life shown in BGL 2020 can be used without changes as the basis for tax depreciation. This does not apply to passenger cars and station wagons, for which a minimum useful life of eight years is provided for in § 8 (6) EStG 1988.

This rule applies to purchases of construction equipment in financial years beginning after 31 December 2017.

A (shorter) period of normal useful life deviating from this standard rule can be determined individually for each company, but must then be verified in the course of a tax audit if necessary.

4.1.2. Average duration of use (months of availability)

Experience has shown that construction machines cannot be used without interruption during the entire useful life span of such equipment. For the purpose of determining the actual average duration of use, the periods during which the equipment is not used for operational and other reasons must therefore be deducted from the useful life span. This duration of actual use is expressed in the form of months of availability.

The months of availability are empirical values for actually achieved total periods of economical utilization as determined during many years of experience in building projects.

The months of availability are valid for medium-duty loading and single-shift work of the equipment and on condition that the equipment is properly maintained and cared for and that necessary repairs are carried out in time.

The months of availability are the basis for cost-account­ing depreciation as well as one of the important factors for the determination of the computed interest (see section 6).

4.2. Total lifetime

Total lifetime is the time span between manufacture (year of construction) or first commissioning and decommissi­oning (scrapping). It does not have to be identical with the useful life.

4.3. Time of availability (Actual provisioning time)

The time of availability is defined as the period in which a device is available on a construction site and therefore not available for other purposes.

Start:	Date of dispatch to the place of use.
End:	Date of dispatch to the new place of use or date of reporting that the equipment is again freely dis-posable. For return transport to the building yard/storage yard the actual provisioning time also includes the times for loading and return transport and ends with day of arrival of the complete device on the building yard/storage yard.

For large equipment that is dismantled for transport this regulation applies analogously to delivery for the 1st partial shipment or, in the case of a return delivery, for the last partial shipment.

The provisioning time comprises:

• time for transport to and back from the place of use (see above)
• set-up and take-down times
• times for retrofitting
• times of operation
• construction site-induced waiting times
• distribution time and time losses
• times of transfer on the construction site
• downtimes due sub-section 4.4)
• times for maintenance and care
• repair periods in so far as the site is responsible for maintaining the equipment in a ready-for-operation state (generally repairs at the place of use)
• repair periods due to damage caused by force

4.4. Downtimes

Downtimes are periods within the provisioning time during which the equipment user is forced to immobilize a device for reasons beyond his control (e.g. force majeure or similar circumstances) for more than 7 calendar days without interruption, with the equipment remaining on the construction site (as agreed upon). The accounting of downtimes is explained in sub-section 8.4.

4.5. Repair periods

Repair periods are periods intended for the preparation and the execution of repair work on the equipment (on a construction site or in a repair shop) for the purpose of maintaining or restoring the machine's suitability for use. The repair period includes also inevitable waiting times for necessary spare parts.

5. Mean original value & producer price index

5.1. Mean original value and original value

The average original values indicated in the BGL 2020 are mean values of the list prices in EURO (€) for the most common brands with price basis 2020 including the costs of acquisition. The costs of acquisition include freight rates, packing and customs duties.

The average original values are valid for completely equipped machines ready for operation, but without spare parts and without fuel.

The average original values include the respectively valid technical requirements on the day of purchase. In the case of technical equipment which serves the purpose of fulfilling the current requirements, the average original values must be adapted accordingly (revaluation).

For mobile construction equipment the average original values includes also the respective standard tyres. In the case of tyres other than the standard tyres (e.g. rock tires for wheel loaders), the average original value must be adapted in each individual case on the basis of the original value of the tyres (see sub-section 11.5).

If it is not possible to indicate a practicable average original value for an equipment type – e.g. due to the lack of sufficient price quotes or because of strongly differing technical performance features or widely varying list prices – the evaluation must be based on the original value (see section 11).

The average original values and the original values do not include the turnover tax, i.e. the VAT. Country-specific, fiscal charges are, however, included in the average original value.

5.2. Producer price index

The average original values of the BGL 2020 are indicated with price basis 2020. However, the acquisition costs of the units are time-dependent. It is therefore necessary to account for the evolution of the acquisition costs and also of the average original values.

This cost evolution can be accounted for by means of the official producer price index "Machinery for the Construction Industry" as published by the Federal Statistical Office in Wiesbaden the weighting scheme of which was published at the time of publication of BGL 2020 on the basis of 2015 = 100 and which is being updated monthly and for average annual values.

In order to provide construction practice with the most up-to-date data available, the BGL 2020 indicates the average original values with reference to price basis 2020. Therefore, the official producer price index for machines in the construction industry 2015 = 100 was changed by the Hauptverband der Deutschen Bauindustrie HDB e.V. [Federation of the German Construction Industry to represent the new basis (see table 1).

Table 1: Producer price index for construction machinery and equipment; Producer price index 2020 = 100, referred to price basis BGL 2020

Source: Federal Statistical Office, Wiesbaden, basis modified by Hauptverband der Deutschen Bauindustrie e.V. and the Office "Bau" of the WKÖ

Table 1 as Download in Working Material

By multiplying the mean original values with producer price index i_x, referred to price basis 2020, the original values can on average be correctly updated for a machine pool and replacement costs thus be determined.

M_x=M * i_x/ 100 (1)

The Federation of the German Construction Industry and the construction office of the WKO (wwv.bau.or.at - Zahlen, Daten, Fakten/Indizes, link "Bauindizes") regularly publish the annual average values.

Note: In August 2018 the official producer price index was changed by the Federal Statistical Office to a new weighting scheme and the basis year 2015 = 100. The corresponding values are listed in Table 2.

Table 2: Official producer price index for machines in the construction industry; Producer price index 2015 = 100

Source: Federal Statistical Office Wiesbaden

In order to be able to refer to the BGL 2015 or to ÖBGL 2015 if necessary, the following Table 3 shows the previously valid data until 2019 (price basis: year 2014 = 100).

Table 3: Producer price index 2014 = 100 for machines in the construction industry, BGL 2015 and ÖBGL 2015

Source: Hauptverband der Deutschen Bauindustrie e.V. based on data of the Federal Statistical Office Wiesbaden

6. Imputed depreciation and interest

6.1. Calculation of depreciation and interest (A+V)

For the individual equipment types, the monthly percentage rates for depreciation and interest are listed together with other economic key data (years of useful life, provisioning months and repair cost rates). These values also apply to the equipment types listed below in so far as no different key data are shown for these types.

The calculation of depreciation and interest is based on the following:

• average original value
• linear depreciation
• simple interest calculation
• imputed interest rate of p = 6.5 % per annum
• time unit = 1 provisioning month

6.2. Imputed depreciation

Imputed depreciation is the process of determining the loss of value of the equipment and the taking into account of this loss as costs. The starting value used for this purpose in the BGL is the average original value.

In building practice, imputed depreciation is generally calcula­ted in a linear way, i.e. in equal amounts per time unit. The reason for this is, among other things, the fact that it is not possible to foresee which specific equipment will actually be available at a later date when processing bids and when planning operations, as there are usually several similar devices of different ages in an equipment pool. Therefore, only average, age-independent depreciation costs are applied.

The monthly share for depreciation as a percentage of the average original value is calculated as follows:

a = 100/v (2a)

a	average monthly depreciation as a percentage of the average original value [%]
v	provisioning months

The percentage rates (a) usually applied in building practice for depreciation purposes are shown in table 4.

6.3. Imputed interest

The computed interest is the fictitious interest which would be yielded by the capital tied up in the residual value of the equipment not yet written off. The BGL is based on a computed interest rate of 6.5 % p.a.

With linear depreciation, the average interest-bearing capi­tal amounts to 50% of the average original value.

The average share of the monthly interest rate expressed as a percentage of the average original value is thus:

z	average monthly interest as a percentage of the average ori-ginal value [%]
p	imputed interest rate [%] in BGL 2020 fixed with 6.5 % p.a.
n	years of useful life [year]

Interest rates z commonly used in construction practice see Table 5.

6.4. Monthly rates of depreciation and interest

All in all, the monthly rates for depreciation and interest as a percentage of the average new value are as follows:

Values k commonly found in building practice see Table 5

The monthly depreciation and interest amounts listed in the BGL 2020 result in:

K	monthly depreciation and interest rate [€]
k	monthly depreciation and interest rate as a percentage of the average original value [%]
M	average original value of BGL 2020 [€]

Table 4: Monthly rates of depreciation a as a percentage of the mean original value depending on the number of the provisioning months v

Table 5: Monthly rates of depreciation and interest k

Total rates of interest and monthly rates of interest z as a percentage of the original value

The stated monthly amounts K (monthly depreciation and interest rate in €) must be rounded according to the rounding rules in section 3.7.

7. Repair and repair costs (repair fee)

7.1. General

Repair costs are defined as the expenses for maintaining or restoring the functional condition (operational readiness) of the equipment. As a result of the heavy-duty utilization of the equipment in construction work, frequent change of the place of use, insufficient protection against the weather throughout the seasons and the change of operating and maintenance personnel repair costs are a significant part of the total equipment costs.

The measures required for maintaining and restoring a machine's functional condition (operational readiness) are divided into:

• Maintenance
  Maintenance includes the permanent repair activities necessary during the provisioning period in order to keep the equipment ready for operation on the construction site, and
• Overhaul
  Overhaul includes all repair activities outside the provisioning period, which are required to restore the equipment for the next deployment on a construction site to the best possible state of operation and optimum performance.

7.2. Repair costs

The actual repair costs usually increase with increasing duration of use. In spite of this fact, the Construction Equipment Register is based on the assumption that repair costs remain the same throughout the entire service life in order to enable practicable accounting of age-independent average costs. For this reason, repair costs are shown in the BGL as average costs over the whole service life indicated as

• percentages of the average original value
• EUR amounts R

in each case in relation to a provisioning month.

Similar to the calculation of the monthly amounts for depreciation and interest (see section 6.4), the monthly repair costs are calculated by multiplying the monthly repair percentage rate with the respective average original value.

The following formula applies:

R = r/100 * M [€/month] (4)

R	monthly amount of repair costs [€/month]
r	monthly rate of repair costs as a percentage of the average original value
M	average original value as stated in BGL 2020 (average original value as of 2020 [€]

For rounding up or down section 3.7 applies accordingly.

The rates and amounts stated in the Construction Equipment register for repair costs apply under the condition of medium operating conditions, single-shift work and professional maintenance and care according to the manufacturer's operating instructions.

7.3. Scope of repair work and repair costs

Equipment repair in terms of the indicated rates for repair costs includes:

1. the working-time related expenses required to maintain and restore the operational availability at the place of use (e.g. construction site) as well as in internal or external workshops (gross wages, workshop overheads and workshop organization);
2. the cost of materials (e.g. spare parts, consumables, repair aids) required for maintaining and for restoring the state of operational availability.

The repair cost rates and amounts do not include:

• maintenance and care (e.g. lubrication, oil change, filter change)
• checks (e.g. periodical checking of the machine's safe­ty)
• setting and adjusting work as well as the pertaining costs of material
• cleaning and removal of contaminations caused by build­ing materials and soil
• rectification of damage caused by the use of force
• exchange of such wear parts that are listed for the re­spective equipment type under "wear parts" (separate accounting, see sub-section 7.4).

7.4. Wear parts

Certain machine components are subject to increased wear even under average load conditions. The repair of these components is generally not economical so that these parts must be replaced again and again depending on their degree of wear. The replacement or the reworking of these parts (e.g. deposit welding) within the scope of repair or regular maintenance activities is not included in the repair cost rates.

The BGL 2020 indicates for specific equipment sizes the typical wear parts that are generally subject to increased wear.

In case of extreme conditions of use, even equipment components that are normally not classified as wear parts and which – under normal conditions of use – would be replaced in the course of regular maintenance, may be exposed to abnormal wear. Typical examples are the teeth of excavator buckets, cutting edges, gyros, casings of sand/water pumps, milling and hinged teeth.

For Germany, the complete wear parts catalogue of BGL 2020 is published as a separate product of the publishing house (Bauverlag, Gütersloh; ISBN 978-3-7625-3691-8).

8. Equipment provisioning costs

8.1. Time units for calculating equipment provisioning

The calculation of the equipment provisioning costs is based on the same principles as the calculation of the monthly amounts for depreciation and interest as well as for repairs.

The conversion to smaller time units is based on the following rule:

1 equipment provisioning month = 30 calendar days or 170 provisioning hours (single-shift work).

If the equipment provisioning costs are exceptionally determined on a workday basis, the 30 calendar days will be replaced by 21 workdays = 170 provisioning hours (single-shift work).

8.2. Calculation of provisioning costs

The equipment provisioning costs are composed of:

• depreciation and interest (debt service)
• repair costs

Total provisioning costs = provisioning period * provisioning costs / time unit

provisioning costs per calendar day = 1/30 of the monthly rate
provisioning costs per workday = 1/21 of the monthly amount
provisioning costs per provisioning hour = 1/170 of the month­ly amount

8.3. Equipment overtime

Equipment overtime is the number of operating hours exceeding 170 hours per month or, in the case of provisioning periods of less than 1 month, the number of operating hours exceeding the corresponding proportion.

The respective operating time corresponds to the counted operating hours for devices with an hour counter or to a provisioning hour for devices without an hour counter.

The costs to be assumed for each hour of equipment overtime are those to be set at the full amount of a normal provisioning hour. The change in the interest rate due to a reduction of the useful life can generally be neglected as the number of equipment overtime hours is usually small compared to the total number of provisioning hours. If, in the case of large amounts of overtime or in the case of shift operation, the reduced share of the interest expense has to be taken into account as an exception, the values given in Table 5 may be used.

8.4. Provisioning costs for downtimes

In case of downtimes as mentioned under 4.4 within a provisioning period of more than 10 consecutive calendar days, the following costs will be considered as provisioning costs:

• for the first 10 calendar days the full depreciation and interest as well as the full repair costs;
• from the 11th calendar day onwards, 75 % of depreciation and interest and 10% repair costs.

9. Total equipment costs, equipment rental

Besides the equipment provisioning costs (see section 8) additional specific costs occur from equipment ownership and equipment utilization for:

• operation
• consumables and lubricants
• maintenance and care
• equipment insurance and taxes
• set-up and take-down (erection, dismantling)
• loading, transports
• checks
• storage
• work-related equipment options (e.g. GNSS, anemome­ter), and
• proportional general overheads and business risks

10. Current value of construction equipment

The current, day or market value is the amount that can be achieved for used equipment in case the equipment is sold.

The current market value serves as a benchmark for the sale of equipment, for valuation within consortia, for rentals and insurance in the event that the equipment is lost during the rental or construction period.

There is no relationship whatsoever between current value, imputed depreciation and interest or depreciation for tax purposes.

The current value is determined by the average original value, the age of the device, its useful life and condition. To differentiate the devaluation, the useful life and age of the appliance are calculated in monthly units.

The current value of construction equipment is determined as follows:

Thus, the devaluation of the average original value is determined on the basis of the financial accounting-related remaining useful life and the coefficient e, which represents the remaining technical useful life. The producer price index ix also takes the change in monetary value since the acquisition date of the new equipment into account.

The reduction factors depending on the age of the equipment are limited to a minimum value of 0.2.

For

use

In the case of quantity units (e.g. wooden formwork beams, formwork material), the age of the unit cannot usually be determined. In this case, 60 % of the new value is to be used as a guideline for determining the current value.

11. Classification, interpolation and evaluation

11.1. Classification

The devices must be classified in accordance with their classification-relevant technical parameter.

If a parameter is defined by a "from-to" value and if the technical parameter of the device to be classified lies inside the range bounded by these two values, then the device belongs to the corresponding equipment size (Ex. L.3.10).

If the technical parameter of a device lies between two indicated values, then the device has to be classified by means of interpolation. The number of the respective device includes the actual technical parameter.

Example:

P.1.00	panel van, petrol engine
P.1.00.0025	panel van, petrol engine, technically admissi-ble total weight 2.5 t ( parameters listed in the table are 2.2 t and 2.8 t)

For space reasons, the possible unit sizes for equipment options and attachments are indicated by a placeholder (*). For classification purposes, this placeholder must be replaced by the respectively applicable unit size.

Example:

P1.00.0022	panel van petrol engine, technically admissible total weight 2.2 t
P.1.00.****-AA	equipment option: double cabin
P1.00.0022-AA	double cabin for panel van, petrol engine, technically admissible total weight 2.2 t
P1.00.0028-AA	as above, but for a total admissible weight of 2.8 t

11.2. Interpolation

If the technical parameter of a device lies between two in­dicated values of larger and smaller equipment sizes, the average original value can be determined with sufficient accuracy with the following formula:

M = M₁ + (M₂ – M₁) * ((P – P₁) / (P₂ – P₁)) [€] (6)

M	searched average original value of the equipment to be evaluated
P	technical parameter of the equipment to be evaluated
P1	technical parameter of the next smaller size
M1	average original value of the next smaller size
P2	parameter of the next larger size
M2	average original value of the next larger size

This is also applicable in a similar way to equipment options and attachments.

Instead of the mean original values M1 and M2 it is also possible to use the monthly amounts for depreciation and interest K1 and K2 or the monthly repair cost amounts R1 and R2 in the formula in order to obtain directly K or R, i.e. the amount for depreciation and interest or the monthly amount for repairs of the equipment to be evaluated.

11.3. Special cases of classification

If two technical parameters are necessary for classifying a device, the average original value cannot be interpolated with the help of formula (6).

No interpolation is allowed if a table indicates a continued sequence number instead of a technical parameter.

If from-to values are indicated for an equipment type, an option or an attachment as technical parameter, and if the equipment to be classified lies within a defined from-to range, the equipment is to be classified with this equipment size (no interpolation).

In each individual case, the applicable interpolation value must be checked plausibility.

For the classification of equipment with intermediate values in the first technical parameter, the evaluation must be based on the respective original values of the device. For more detailed information see sub-section 11.5.

11.4. Extrapolation

Extrapolation is necessary if the technical parameter of the equipment under evaluation is at maximum 20% below the lowest or above the highest parameter listed. For this purpose, formula (6) can be applied in a similar way where the average new values or the parameters of the two smallest or the two largest equipment sizes listed in the table are to be used as variables.

For greater deviations see formula (7) in sub-section 11.5.

In the case of two technical parameters, it is possible to proceed in the same way by taking the limitations imposed in sub-section 11.1 into account.

11.5. Evaluation in special cases (classification in acc. with original value)

If a device cannot be classified or evaluated according to existing equipment types (e.g. in cases of new designs) or in case of substantial further developments, the respective original values are to be used as a basis for the evaluation

by taking years of use, equipment provisioning months depreciation and interest rates as well as repair costs in accordance with the Construction Equipment Register BGL or similar equipment types into consideration.

For determining the original value, the dealer price lists of the year 2020 shall in principle be applicable in analogy with the price basis pursuant to section 5.1. If no price list 2020 is available for a specific equipment, the list closest to 2020 (with a device at least equivalent in its main technical features) shall be used.

If the original value Mx is to be adapted to the price basis of BGL 2020 – for instance, in cases where in consortiums (joint ventures) BGL 2020 has been agreed upon as calculation basis – the theoretical average original value M can determined on price basis 2020 of BGL 2020 by means of the following formula:

M = M_x * 100 / i_x (7)

M	theoretical average original value, price basis 2020
Mx	original value in the year x
ix	producer price index for construction machinery in the year x referred to 2020 = 100 (cf. table 1)

11.6. Evaluation of discontinued equipment types

In the case of equipment which was listed in BGL 2015, but which is no longer listed in the present edition, the average original value of the old list can alternatively be converted by means of the producer price index for construction machinery from price basis 2014 to price basis 2020.