ing material, labor and the cost of land provides the direct cost of construction. However, an estate manager or their client must also calculate indirect cost for the job. Indirect cost would include overhead expenses such as the cost of maintaining a construction office, on-site security, licenses, fees, taxes, utility costs, interest, insurance, bond premiums, travel expenses, salaries, and attorneys fees just to name a few of the indirect cost that must be calculated before an accurate determination can be made about whether or
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