Construction standard No. 44 why the engineering equipment costs included in the material costs, should be how to understand?

Engineering equipment included in the material costs, is for better classification and calculation, so that the direct costs inside only: labor costs, material costs, construction machinery and equipment costs (including the cost of tools), in this way, the construction and installation costs are only, the direct costs, overheads, profits and taxes, plus other costs of construction, reserve costs, interest during the construction period, etc. constitute the total investment.