Listed below is the 2007 NAICS definition for Industry 237120, Oil & Gas Pipeline and Related Structure Construction. I have two related questions. First, does this classification include only the labor required for constructing, say, a natural gas pipeline, or does it also include all of the equipment (bull dozers, booms, trenchers, etc.) and materials (pipe, compressors, etc.) required in the construction, such that I can take a total cost estimate breakdown and apply the 237120 multiplier to it? Second, if I have a total cost breakdown for a pipeline that includes indirect or upfront costs (such as interest during construction, financing costs, right of way costs, permitting costs, etc.), do I roll all of these costs into the 237120 industry and multiplier, or do I assign the individual components to an alternative industry (e.g. interest and financing to the financing sector, right of way to real estate, etc.). Thanks very much, BR 2007 NAICS Definition This industry comprises establishments primarily engaged in the construction of oil and gas lines, mains, refineries, and storage tanks. The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this group if they are engaged in activities primarily related to oil and gas pipeline and related structures construction. All structures (including buildings) that are integral parts of oil and gas networks (e.g., storage tanks, pumping stations, and refineries) are included in this industry. Cross-References. Establishments primarily engaged in building chemical plants (except petrochemical) and similar process or batch facilities are classified in Industry 236210, Industrial Building Construction. Index entries that bring you to this industry: o Compressor, metering and pumping station, gas and oil pipeline, construction o Construction management, oil and gas pipeline o Construction management, oil refinery and petrochemical complex o Corrosion protection, underground pipeline and oil storage tank o Distribution line, gas and oil, construction o Gas main construction o Gathering line, gas and oil field, construction o Natural gas pipeline construction o Natural gas processing plant construction o Oil and gas field distribution line construction o Oil pipeline construction o Oil refinery construction o Petrochemical plant construction o Petroleum refinery construction o Pipe lining (except thermal insulating) contractors o Pipeline construction on oil and gas field gathering lines to point of distribution on a contract basis o Pipeline rehabilitation contractors o Pipeline wrapping contractors o Pipeline, gas and oil, construction o Pumping station, gas and oil transmission, construction o Refinery, petroleum, construction o Service line, gas and oil, construction o Storage tank, natural gas or oil, tank farm or field, construction
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