International Total Occupancy Cost Code - IPD

Table 6.3 Hypothetical worked example
6 Putting the code to work
Code Category name X Revenue Y Capital costs Z Total % Share $/m2 $/person $/
costs costs workstn
A Property occupation $1,670,830 $5,647 $1,674,377 43% $335 $4,784 $5,581
A1 Rent $1,054,830 $0 $1,054,830 27.3% $211 $3,014 $3,516
A2 Unitary charge $0 $0 $0 0.0% $0 $0 $0
A3 Acquisition tax and duty $0 $3,547 $3,547 0.1% $1 $10 $12
A4 National & Local property taxes $476,000 $0 $476,000 12.3% $95 $1,360 $1,587
A5 Associated facilities rent $140,000 $0 $140,000 3.6% $28 $400 $467
A6 Associated facilities $0 $2,100 $0 0.0% $0 $0 $0
A7 Occasional space $0 $0 $0 0.0% $0 $0 $0
A8 Marketing and Promotion $0 $0 $0 0.0% $0 $0 $0
B Adaptation and equipment $0 $478,171 $478,171 12% $96 $1,366 $1,594
B1 Fit-out $0 $350,000 $350,000 9.1% $70 $1,000 $1,167
B2 Furniture and equipment $0 $128,171 $128,171 3.3% $26 $366 $427
C Property operation $857,847 $26,600 $884,447 23% $177 $2,527 $2,948
C1 Consolidated Service Charge $0 $0 $0 0.0% $0 $0 $0
C2 Insurance $13,534 $0 $13,534 0.4% $3 $39 $45
C3 Internal repair & maintenance $109,283 $0 $109,283 2.8% $22 $312 $364
C4 M&E repair & maintenance $239,236 $0 $239,236 6.2% $48 $684 $797
C5 External/structural repair &
maintenance
$72,288 $0 $72,288 1.9% $14 $207 $241
C6 Minor improvements $15,070 $0 $15,070 0.4% $3 $43 $50
C7 Internal moves $24,990 $0 $24,990 0.6% $5 $71 $83
C8 Reinstatement $30,653 $0 $30,653 0.8% $6 $88 $102
C9 Security $106,400 $26,600 $133,000 3.4% $27 $380 $443
C10 Cleaning $99,239 $0 $99,239 2.6% $20 $284 $331
C11 Waste disposal $4,900 $0 $4,900 0.1% $1 $14 $16
C12 Internal plants & flowers $12,600 $0 $12,600 0.3% $3 $36 $42
C13 Grounds maintenance $5,600 $0 $5,600 0.1% $1 $16 $19
C14 Water, sewerage $5,264 $0 $5,264 0.1% $1 $15 $18
C15 Energy $118,790 $0 $118,790 3.1% $24 $339 $396
D Business support costs $605,249 $111,580 $716,829 19% $143 $2,048 $2,389
D1 Telephones $20,017 $89,180 $109,197 2.8% $22 $312 $364
D2 Catering $125,612 $22,400 $148,012 3.8% $30 $423 $493
D3 Reception services $51,721 $0 $51,721 1.3% $10 $148 $172
D4 Courier & external distribution
services
$26,320 $0 $26,320 0.7% $5 $75 $88
D5 Post room & internal distribution
services
$39,480 $0 $39,480 1.0% $8 $113 $132
D6 Reprographics $208,600 $0 $208,600 5.4% $42 $596 $695
D7 Disaster recovery $70,000 $0 $70,000 1.8% $14 $200 $233
D8 Transport $24,500 $0 $24,500 0.6% $5 $70 $82
D9 Archiving $39,000 $0 $39,000 1.0% $8 $111 $130
E Management costs $92,822 $12,274 $105,097 3% $21 $300 $350
E1 Real estate management $15,822 $5,274 $21,097 0.5% $4 $60 $70
E2 Facilities management $56,000 $7,000 $63,000 1.6% $13 $180 $210
E3 Project Management $21,000 $0 $21,000 0.5% $4 $60 $70
T Total Occupancy Costs $3,226,748 $634,272 $3,858,921 100% $772 $11,025 $12,863
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