This course is a continuation of CEAC240-Direct Cost Estimating. Discuss the conceptual cost estimating theory. Prepare a complete estimate including direct and indirect cost items. Identify typical general expense items as well as contract security and insurance. Explore the basic theory and practice of calculating winter heating and hoarding costs. The skills obtained in this course will allow you to describe indirect costs, estimate types, tender packages, and related issues involved in completing a tender submission.