#7331 related: Modifications to include IfcSpace entities in Cost Schedules, as elements and quantities #7342
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This is a simplified approach.
In preliminary cost evaluations in most cases the model is quite abstract to derive detailed costs, how ever by leveraging the use of spaces and working with indices cost /m2 cost/m3 and quantities from IfcSpace, one could easily generate rough budgets, aligning with conceptualization/ preliminary phase scope.
I am not aware/ do not know if there are specific restrictions for which these entities should/ must not be included in a Cost Schedule.