BOQ Abbreviations in Malaysia: NR, RO/QRO, PC Sum, Provisional Sum and the Rest, Explained with a Real Bill
In a Malaysian bill of quantities (BOQ), NR means a counted item (number), RO means rate only (a rate is priced but not added to the total), a PC Sum is a fixed allowance for goods you have not chosen yet, and a Provisional Sum is an allowance for work that cannot be measured yet. Those last two can move your final bill up or down, so they are where the risk sits.
Below is every abbreviation you are likely to meet, what it means for a homeowner and a contractor, and a priced mini BOQ built from Wakkiro's Malaysian rates (Selangor), so you can see the abbreviations in context. For a full walkthrough of a BOQ's structure, see how to read a BOQ.
A priced mini BOQ: the abbreviations in context
This is part of a bill for a small rear kitchen extension. The measured rates are built from our rate sheet: material price plus wastage, plus crew cost divided by daily output. The PC Sum, Provisional Sum and Prelims amounts are allowances we chose for the example.
| Ref | Description | Qty | Unit | Rate (RM) | Amount (RM) |
|---|---|---|---|---|---|
| A1 | Preliminaries: site protection, small tools, cleaning | 1 | Item | 1,200.00 | 1,200.00 |
| B1 | Ready-mixed concrete Grade 25 in ground beams and slab | 3.5 | m³ | 373.90 | 1,308.65 |
| B2 | High-yield bar reinforcement T12, cut, bent and fixed | 280 | kg | 3.46 | 968.80 |
| C1 | 115 mm cement-sand brick wall in cement mortar 1:3 | 42 | m² | 51.18 | 2,149.56 |
| C2 | 18 mm cement-sand render to walls, two coats | 84 | m² | 31.99 | 2,687.16 |
| D1 | 600x600 homogeneous floor tiles on adhesive, grouted | 18 | m² | 68.18 | 1,227.24 |
| D2 | Extra over D1 for 80x200 nosing tile to step edge | — | m | RO | — |
| E1 | 13A switched socket outlet point | 4 | Nr | 115.00 | 460.00 |
| E2 | Ditto; water heater point with isolator | 1 | Nr | 250.00 | 250.00 |
| F1 | Disposal of debris by 10-wheel lorry incl. tipping fee | 2 | Trip | 350.00 | 700.00 |
| G1 | PC Sum for supply of sink, tap and kitchen sanitary fittings | PC Sum | 2,500.00 | ||
| G2 | Provisional Sum for diverting existing services found during hacking | Prov. Sum | 1,500.00 | ||
| Sub-total | 14,951.41 | ||||
| H1 | Contingency 5% | Item | 747.57 | ||
| Total | 15,698.98 |
Of the RM15,699 total, RM5,948 (37.9%) is in lines without a measured quantity: the Prelims item, the PC Sum, the Provisional Sum and the contingency. Those are the lines to read most carefully. The measured lines can be checked against the drawings. These cannot, so they depend on how they are worded and how they will be adjusted.
Units: NR, m, m², m³, kg, tonne, Trip
- NR (or Nr, No.): number. Used for things you count: sockets, light points, doors, windows, WCs. Check the count against the drawing. Our rate sheet uses No. for items such as gate valves and pipe fittings.
- m: linear metre, for skirting, nosing, pipes, gutters, cornices and fencing.
- m²: square metre, for brickwork, plaster, tiles, paint, ceilings and roofing. Some BOQs use ft² instead. Convert with 1 m² = 10.764 ft².
- m³: cubic metre, for concrete, excavation and hardcore.
- kg / tonne: for reinforcement and structural steel. Our sheet prices T12 bar at RM2,500 per tonne (RM2.50 per kg) as material only. The B2 rate of RM3.46 per kg adds 5% wastage and fixing labour.
- Trip, Month, Day: for disposal lorries, plant hire and site staff. Common in Prelims.
RO and QRO: rate only
RO (Rate Only) means the contractor writes a rate against the line, but there is no quantity, so nothing is added to the total. Line D2 above is an example. If nosing tiles turn out to be needed, they are paid at that rate on the actual length.
You will also see QRO. Usage varies between quantity surveyors. It is commonly used for a line where a quantity is shown for information or a rate is requested, but the amount is still not carried into the total. If a BOQ uses QRO, ask the QS which meaning applies in that document.
Why it matters: rate-only lines are a good place for a contractor to hide a high rate, because they do not affect the tender total you compare. Check RO rates as carefully as priced ones. A tiler's RO rate for extra tiling should be close to the measured tiling rate in the same bill.
PC Sum: prime cost sum
A PC Sum is a fixed allowance for goods or specialist work that has not been chosen yet, typically sanitaryware, kitchen fittings, door ironmongery, lights or an auto-gate motor. At the end of the job the PC Sum is replaced by the actual cost of what you chose. The contractor may add a percentage for profit and an amount for attendance (handling and fixing), which should be stated in the BOQ.
What it means for you: a low PC Sum makes the tender look cheap. If the BOQ allows RM1,000 for sanitaryware and the set you actually want costs RM2,500, the RM1,500 difference comes back as an addition. Before signing, ask what the PC Sum buys and check it against real prices. In our bathroom guides, a mid-range sanitaryware set is RM2,500.
Provisional Sum
A Provisional Sum is an allowance for work that exists but cannot be measured yet. Examples are services found behind walls during hacking, rock during excavation, or piling pending a soil test. Unlike a PC Sum, it covers work, not just goods. It is re-measured and valued at BOQ rates when the work is done.
What it means for you: this is the line most likely to grow. Ask the contractor how it will be valued (at BOQ rates, at Dayworks rates, or by quotation) and ask to approve any spend against it before the work starts.
Prelims, Item, Lot and LS
- Preliminaries (Prelims): the cost of running the site, not of the building itself. Site protection, insurance, small tools, temporary water and power, debris removal, supervision. Our rate sheet has prelim rates such as RM850 a month for small tools and RM350 per lorry trip for disposal.
- Item: a single priced line with no measured quantity.
- Lot and LS (Lump Sum): one price for a described package of work.
Why it matters: a few well-described Item or LS lines are normal. A BOQ that is mostly lump sums is not a BOQ. You cannot check the quantity, and if the scope changes there is no rate to adjust it with. Ask for any large LS line to be broken into measured items.
Ditto, Extra over and Deduct
Ditto (or do.) means "the same as the line above, except for what follows". Our own rate sheet uses it this way: "Ceiling cemboard 1220 x 2440 x 6mm thick" is followed by "Ditto; 10mm thick", meaning the same board at a different thickness. In the mini BOQ, E2 "Ditto; water heater point with isolator" means an electrical point like E1, but for a water heater.
Extra over (E.O.) means the line is priced only for the additional cost over another line, not the full cost. D2 is extra over D1: the floor tiling is already paid under D1, and D2 pays only for the extra cost of nosing tiles at the step edge. Do not compare an E.O. rate with a full rate. It should be much smaller.
Deduct or Omit lines take money off, for example when an item in the original bill is dropped. Check that the deduction uses the same rate as the original line.
Dayworks
Dayworks are a schedule of hourly or daily rates for labour, plus material and plant at cost plus a percentage. They are used for small extra jobs that are hard to measure. For reference, our rate sheet (Selangor) has a general labourer at RM120 a day, a bricklayer at RM130, a tiler at RM150 and a site supervisor at RM180. A dayworks rate quoted far above these, without an explained percentage, deserves a question.
Why it matters: dayworks are paid on time spent, so the contractor has no incentive to work fast. Sign the daily record sheets on the day, listing names, hours and materials.
Contingency
Contingency is an owner's reserve for the unexpected, usually 5%–10%. In the mini BOQ it is 5%, or RM747.57. It is your money, not the contractor's: it should only be spent with your written instruction, and any unspent balance is deducted from the final account. If a contractor treats contingency as part of the price, ask for it to be shown separately.
GST and SST lines
GST was abolished in Malaysia in 2018, so a 2026 BOQ should not have a GST line. If you see one, the document is outdated or copied. Sales and Service Tax (SST) has applied to certain construction services since July 2025, but there are exemptions, and residential building work is generally treated differently from commercial work. If an SST line appears, ask the contractor to state the legal basis and confirm that they are SST-registered.
Which lines hide risk, and which you can negotiate
| Line type | Risk to the owner | What to do |
|---|---|---|
| Measured (m², m³, kg, Nr) | Low: quantity can be checked | Check quantities against the drawings. Compare rates across bids |
| RO / QRO | Medium: high rates are hidden from the total | Compare with similar measured rates in the same bill |
| PC Sum | Medium: an unrealistically low allowance becomes an addition | Ask what it buys and check real prices |
| Provisional Sum | High: open-ended work | Agree the valuation method and approve spending in advance |
| Lot / LS / Item | Medium to high: cannot be checked | Ask for large lump sums to be itemised |
| Dayworks | Medium: paid on time spent | Sign daily records on the day |
| Contingency | Low if controlled | Spend only with written instruction. Recover what is unused |
How to use this when checking a quote
- Add up the non-measured lines. In our example they are 37.9% of the total. If yours is much higher, ask why.
- Check each PC Sum against a real product price.
- Read every Provisional Sum's wording and agree in writing how it will be valued.
- Check that quantities match the drawings. See why accurate quantities matter in a BOQ.
- Compare like with like across contractors. Our Malay guide cara semak sebut harga kontraktor has a checklist.
If you only have drawings and no BOQ yet, upload them to Wakkiro to get an itemised BOQ with measured quantities, so you can see which lines a contractor has turned into lump sums.
Upload a drawing or describe the job — Wakkiro builds an itemised BOQ at current Malaysian rates, free.
Estimate My Project →Frequently Asked Questions
What does NR mean in a BOQ?
NR (also written Nr or No.) means number. It is the unit for items you count, such as electrical points, doors, windows and WCs. The quantity should match the count on the drawings.
What does RO or QRO mean in a BOQ?
RO means rate only: the contractor prices a rate but there is no quantity, so nothing is added to the total. It is paid on actual quantities if the work is needed. QRO is used in a similar way, but usage varies between QSs, so ask which meaning applies in your BOQ.
What is the difference between a PC Sum and a Provisional Sum?
A PC (prime cost) Sum is an allowance for goods or specialist supply not yet chosen, such as sanitaryware, and is replaced by the actual cost. A Provisional Sum is an allowance for work that cannot be measured yet, such as services found during hacking, and is re-measured when the work is done.
What does 'extra over' mean in a BOQ?
An extra over (E.O.) line pays only the additional cost over another line that is already priced. For example, extra over floor tiling for nosing tiles pays only the difference for the step-edge tiles, not the full tiling cost.
What is 'Ditto' in a BOQ?
Ditto means 'the same as the line above, except for what follows'. For example, 'Ceiling cemboard 6mm thick' followed by 'Ditto; 10mm thick' means the same board in a different thickness.
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