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"Taking off" is the process of using the data on an architect's plan to create your BOQ. The plan will list the specifications for each material used—you simply copy that information into your BOQ, with one row for each material. If you've divided your project into multiple parts, you might have materials that are used in more than one part. In that case, you'd need to determine how much of each material you needed for each part and enter those quantities in separate rows for each part.
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