Net vs gross measurement and deductions
A reference on net versus gross measurement and the deduction framework: which boundary to measure to, when an opening comes out and when it stays in, how the threshold changes by trade and region, and the published standards behind each rule.
Net and gross are named boundary conventions, not preferences, and the deduction rules that go with them decide whether an opening is taken out of a quantity or left in. A net measurement traces the finished, usable region and removes significant voids. A gross measurement traces the outer envelope and deducts almost nothing, keeping interior partitions, columns, and stairs inside the figure. The same wall, slab, or floor yields different correct quantities under each, so the first task on any item is to choose the boundary and then apply the deduction rule that belongs to it.
This guide sets out those rules and the thresholds that drive them. The most cited source is RICS NRM2, the UK New Rules of Measurement for detailed building works, alongside the Principles of Measurement International (POMI) for cross-border work. Australia and New Zealand building work follows ANZSMM, continental Europe follows national standards such as Germany's VOB/C DIN, and the United States has no single legal standard method, so US practice runs on trade-association figures and convention stated in the output's own unit.
Measure net, as fixed in position
Every formal standard method measures the work net, as it is fixed in its final position: the actual finished solid, surface, or length, not the material bought or the stock length it was cut from. Waste, laps, and over-order are not added to this measured quantity. NRM2 states it directly, measure work net as fixed in position; POMI uses the same wording, and Germany's VOB/C DIN 18331 bills concrete work to the actual placed dimensions.
The NRM2 wording is subtle: the net measure is deemed to include the extra material for laps, joints, seams, and waste in the unit rate, not in the quantity. So the measured number and the material order number are two figures, not one, and the order quantity is derived from the net measure by adding waste.
Choosing the net or the gross boundary
Net to the finished face is the default for finishes, flooring, painting, and most trade bids: trace to the interior finished face and remove voids above the trade threshold. Gross internal keeps partitions, columns, and stairs inside the envelope and is used for gross internal area, scope, and preliminary area figures. Gross external runs to the outer finished face of the perimeter walls and captures wall thickness.
Even the gross internal boundary has a precise rule. Under BOMA 2017 and IPMS, the dominant-portion rule runs the boundary to the interior face of whichever material covers more than 50 percent of the wall height, for example glass against drywall. For US residential gross living area, ANSI Z765-2021 measures to the exterior finished face of the perimeter walls, so a unit's own wall thickness is included, and attached dwellings are measured the same way as detached homes. Each definition gives a different area for the same building, so select one rather than guess.
The deduction framework: interior threshold, boundary always
The deduction framework has two halves. An opening inside the measured region is only deducted once it is above a minimum size, because the labour of cutting and forming around a small void roughly cancels the material it saves. An opening or want at the boundary of the measured area is always deducted, whatever its size, because it changes the real perimeter of the work. NRM2 and POMI both state this plainly: the minimum-size protection applies only to voids within the interior.
A defined set of items is never deducted in any region. Embedded reinforcement, structural-steel sections, cast-in accessories, and pipes or conduits within concrete stay in, because concrete is measured through them, a rule confirmed in NRM2 work section 11 and echoed in ANZSMM. For finishes and painting, light fixtures, diffusers, sprinkler heads, and pass-through columns are not treated as voids; the finish runs up to and around them, which the Painting Contractors Association Industry Standard P10 expresses as measuring items as solids.
Why the threshold flips by trade
There is no single void threshold, even within one standard, because the cost of forming around an opening scales with the material. Under NRM2 the no-deduction-below figure is 0.05 cubic metre for in-situ concrete volume, 0.50 square metre for masonry area, and 1.00 square metre for finishes, screeds, coverings, painting, boarding, and insulation. So the threshold is one number for the concretor, another for the bricklayer, and another for the plasterer on the same building. Select it by the trade of the element you are measuring, not by one global figure.
Concrete formwork, the contact area against which concrete is cast, carries its own area threshold separate from the concrete volume and the finishes figures. Germany's VOB/C DIN 18331 deducts formwork-area openings only above 2.50 square metres and concrete-volume openings only above 0.50 cubic metre. That 2.50 square metre figure is a formwork rule and must never be borrowed as a general finishes default.
Masonry: a three-band rule
Masonry, brickwork, and blockwork follow a banded rule rather than a single threshold under NRM2. Openings up to 0.50 square metre are not deducted. Openings over 0.50 square metre and up to 3.00 square metres deduct one face. Openings over 3.00 square metres deduct both faces and add the jambs, soffits, and sills, because forming the reveal is separately billable work.
Whenever an opening is deducted in masonry or in finishes, the reveals, jambs, soffits, and sills, the return girth around the opening, are measured separately as a linear or extra-over item, because they are real surfaces that get built or finished. The lower 0.50 square metre masonry floor, against the 1.00 square metre finishes figure, reflects that cutting and bonding masonry around an opening still costs labour.
Openings deduct from area, not from length
This is the most confused rule in the framework. A door or window opening is deducted from a wall's surface area when it is above the threshold, but never from the wall's linear length, because the plates or track, the header and sill framing, and the wall above and below all still exist, so the run is continuous past every opening. The void threshold, whether 1.00 square metre or a figure in square feet, is an area rule and must never be applied to a length. The only length adjustments are junction geometry at corners and tees and, under NRM2, a full-height void that physically breaks the run.
There is one deliberate exception. A linear material that is genuinely not installed across a gap is deducted there: baseboard lifts across a doorway, fence fabric stops at a gate, and guardrail is excluded where it is not installed. The test is whether the measured product runs across the gap. If it runs through, as wall framing does, keep the length; if it stops, as baseboard does at a door, deduct it. The overall run or perimeter still keeps the gap, since a termination is needed each side.
Two ways to reach the same net number
The net quantity can be reached two structurally different ways. A net trace follows the finished region directly, so the void is never included and there is no separate deduction step, which is typical for flooring and finishes polygons. A gross-then-deduct measurement, sometimes called cover then deduct, measures the whole element over the openings and then subtracts the ones above the threshold, the method used for NRM2 masonry and much US drywall. Both yield the same net number, but mixing them, deducting an opening from a trace that was already net, double-counts it.
Regional thresholds and where waste belongs
Regions state the same idea differently. The harmonised area figure for finishes is 1.00 square metre under both POMI and NRM2, while the older UK SMM7 used 0.50 square metre, a difference still seen on older jobs. The United States has no single legal standard method, so thresholds are stated by trade in the output's own unit: painting deducts only openings over about 100 square feet under the Painting Contractors Association P10, so a normal door and window stay in the painted area, and drywall convention ignores openings up to roughly one full sheet.
Waste, scrap, lap, and over-order belong to the material order quantity, never to the measured boundary. The measured number stays net, and the waste factor is applied only when working out how much to buy. NRM2 keeps general waste in the unit rate, so the principle is codified while the percentages stay conventions applied at ordering. Mesh reinforcement is one standards-backed carve-out: laps are normally in the rate, but under German VOB practice mesh waste above roughly 10 percent is paid rather than absorbed.
Exayard reads the plan set, selects the net or gross boundary for each item, and records the trade and region threshold behind each quantity so the boundary and the deduction can be re-measured and defended.
How it varies by region
Standards of measurement differ by market. These defaults switch when you set your region in Exayard.
| What varies | Region | Default | Basis |
|---|---|---|---|
| Takeoff purpose (what the quantity is for) | United Kingdom | Bid / estimate (net measured) | RICS NRM2 / POMI |
| Takeoff purpose (what the quantity is for) | International | Bid / estimate (net measured) | ICMS 3 + POMI |
| Measure net as fixed in position (the base measured quantity) | United Kingdom | Yes | RICS NRM2 §3.2.1; POMI |
| Measure net as fixed in position (the base measured quantity) | Australia / NZ | Yes | AIQS ANZSMM 2018 |
| Measure net as fixed in position (the base measured quantity) | Europe | Yes | VOB/C DIN 18299 / DIN 18331 (Abrechnung nach tatsaechlichen Massen) |
| Measure net as fixed in position (the base measured quantity) | International | Yes | POMI |
| Measure net as fixed in position (the base measured quantity) | United States | Yes | Convention (no legal SMM) |
| Net vs gross boundary definition | United States | Net, to finished face, significant voids removed | ASTM E1836/BOMA; ANSI Z765 for residential GLA |
| Net vs gross boundary definition | United Kingdom | Net, to finished face, significant voids removed | RICS NRM2 / Code of Measuring Practice (NIA/GIA/GEA) |
| Net vs gross boundary definition | International | Net, to finished face, significant voids removed | IPMS 3 (occupier) / IPMS 2 (internal gross) |
| Minimum void size deducted from AREA (general finishes default) | United Kingdom | 1 m2 | RICS NRM2 WS28 ('There should be no deduction for voids ≤ 1m2') |
| Minimum void size deducted from AREA (general finishes default) | International | 1 m2 | POMI ('no deduction for voids of less than 1.00 m2') |
| Minimum void size deducted from AREA (general finishes default) | Australia / NZ | 1 m2 | AIQS ANZSMM (RICS lineage; building works) |
| Minimum void size deducted from AREA (general finishes default) | Canada | 1 m2 | CIQS Method of Measurement (British QS lineage); RICS-aligned hybrid |
| Minimum void size deducted from AREA (general finishes default) | Europe | 1 m2 | National SMMs vary; no harmonised finishes threshold, INTL 1.00 m2 family used as fallback |
| Minimum void size deducted from AREA (general finishes default) | United States | 0 m2 | Convention; output-specific (paint >100 sf, drywall ~32 sf) |
| Void-deduction threshold varies by work section / trade | United Kingdom | Yes | RICS NRM2 (per-work-section void rules: concrete WS11 0.05 m3, masonry 0.50 m2, finishes 1.00 m2) |
| Void-deduction threshold varies by work section / trade | Europe | Yes | VOB/C DIN 18331/18345 (per-Gewerk thresholds: concrete volume openings > 0.5 m3, formwork area openings > 2.5 m2) |
| Void-deduction threshold varies by work section / trade | United States | Yes | Convention (per-trade, per-output imperial thresholds) |
Key terms
- Takeoff purpose (what the quantity is for)
- There is no single 'true' quantity for an element; there is a quantity-for-a-purpose.
- Measure net as fixed in position (the base measured quantity)
- Every formal SMM measures the work NET, the actual solid/surface/length as built and fixed in position, and explicitly excludes waste, laps, and over-order from the measured quantity (these live in the unit rate).
- Net vs gross boundary definition
- 'Net' and 'gross' are named boundary conventions, not preferences.
- Minimum void size deducted from AREA (general finishes default)
- Every SMM ignores small interior voids because the labour of cutting/forming around them cancels the material saved.
- Void-deduction threshold varies by work section / trade
- Within a single standard (NRM2) the no-deduction-below threshold is different for each work section, because forming/cutting cost scales with material: concrete volume 0.05 m3, masonry/blockwork area 0.50 m2, finishes/c…
- Concrete volume void-deduction threshold (0.05 m3)
- Concrete is measured net by volume; the no-deduction-below threshold for voids in concrete is 0.05 m3 (an SMM7-lineage figure carried over into NRM2 in-situ-concrete practice), and reinforcement/steel sections/cast-in a…
- Masonry area void-deduction threshold (0.50 m2)
- NRM2 masonry is a THREE-BAND rule, not a single threshold: (1) openings ≤ 0.50 m2 are NOT deducted; (2) openings > 0.50 m2 and ≤ 3.00 m2 deduct ONE face; (3) openings > 3.00 m2 deduct BOTH faces AND add the jambs/soffit…
- Concrete formwork opening-deduction threshold (area)
- Formwork (the contact area against which concrete is cast) is measured by area, and the opening threshold is a SEPARATE number from both the concrete VOLUME threshold and the finishes-area threshold.
- Openings deduct from AREA only, never from LENGTH
- The single most-confused deduction rule.
- Boundary/edge openings always deducted (no threshold)
- The void-size threshold only protects voids in the INTERIOR of a measured region.
- Embedded / pass-through items never deducted
- A defined set of items is never deducted in any region: embedded reinforcement, structural-steel sections, cast-in accessories and pipes/conduits within concrete (NRM2 WS11, concrete is measured through them); and for f…
- Paint opening-deduction threshold (US output-specific)
- Painting is the classic case where the void threshold is stated in the OUTPUT's native imperial unit and is much larger than the finishes default.
Standards referenced
- RICS NRM2
- ICMS Coalition, International Cost Management Standard (3rd ed., 2021)
- FHWA, Alternative Payment and Progress Reporting Methods
- POMI (Principles of Measurement International)
- VOB/C DIN 18331 Betonarbeiten
- BOMA 2017 Office Standard / IPMS
- ANSI Z765-2021 Square Footage Method for Calculating
- RICS, Comparison of SMM7 with NRM2 (Designing Buildings)
- SMM7 / RICS NRM2 in-situ concrete
- Painting Contractors Association (PCA) Industry Standard P10
- Gypsum Association GA-216 Application and Finishing of Gypsum Panel Products
- FHWA / AASHTO Standard Specifications (guardrail measurement)
- ASTM C94/C94M Standard Specification for Ready-Mixed Concrete
- FDOT Construction Project Administration Manual
Frequently asked questions
What is this takeoff for, a competitive bid, a material order, a payment application, or cost control?
There is no single 'true' quantity for an element; there is a quantity-for-a-purpose. A bid wants the net measured work; a material order wants net + waste/laps rounded up to stock; a payment application wants the quantity the contract's measurement method entitles you to; cost-control wants a regrouping for comparison. This is the top-level switch that gates net-vs-gross, whether waste is applied, and rounding direction. The formal SMMs (NRM2, POMI, CESMM4) define the BID/m…
Is the base measured quantity the net work as fixed in position (waste/laps excluded from the measure)?
Every formal SMM measures the work NET, the actual solid/surface/length as built and fixed in position, and explicitly excludes waste, laps, and over-order from the measured quantity (these live in the unit rate). This is the canonical 'measured quantity' the bid and the payment application are built on; the material-order quantity is derived FROM it by adding waste. Anchoring the AI on net-as-fixed prevents double-counting waste once in the quantity and again in the rate.
Do you measure the net (finished/usable, voids removed) region or the gross (outer-envelope, almost nothing deducted) region?
'Net' and 'gross' are named boundary conventions, not preferences. Gross traces the outer envelope and keeps interior partitions, columns, chases, stairs (used for GIA/GEA, scope, cost-per-m2); net traces the finished face and removes significant voids (used for finishes, flooring, painting, most trade bids). The choice is driven by purpose and trade. Even 'gross internal' has a precise rule (BOMA/IPMS dominant-portion: run to the interior face of whichever material exceeds…
At what size do you start deducting interior voids/openings from a measured AREA (finishes default)?
Every SMM ignores small interior voids because the labour of cutting/forming around them cancels the material saved. For surface FINISHES (plastering, painting, screeds, coverings, boarding) the harmonised international/UK threshold is 1.00 m2; legacy SMM7 used 0.50 m2. US practice expresses the same idea in imperial output units and by trade (see the output-specific rules). This is the general AREA default; trade-specific rules (concrete volume 0.05 m3, masonry 0.50 m2) ove…
Should the void-deduction threshold change with the trade/material being measured rather than being one global number?
Within a single standard (NRM2) the no-deduction-below threshold is different for each work section, because forming/cutting cost scales with material: concrete volume 0.05 m3, masonry/blockwork area 0.50 m2, finishes/coverings/screeds/painting/boarding area 1.00 m2 (a smaller flues/small-pier figure is sometimes cited but is not primary-source confirmed, see purpose.masonry.area-void-threshold). So 'the void threshold' is 0.05 m3 for the concretor, 0.50 m2 for the bricklaye…
At what size do you deduct a void/penetration from a measured concrete VOLUME?
Concrete is measured net by volume; the no-deduction-below threshold for voids in concrete is 0.05 m3 (an SMM7-lineage figure carried over into NRM2 in-situ-concrete practice), and reinforcement/steel sections/cast-in accessories are never deducted (concrete is measured through them, this companion claim IS confirmed). The German VOB equivalent deducts concrete-volume openings only over 0.5 m3. US convention ignores single-pipe penetrations and deducts large pits/box-outs. T…
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