considerations, but these eight are suggested as guidelines for use when activities are being identified:
1. area of responsibility, where work items done by the general contractor By and each of its subcontractors are separated
2. By category of work as distinguished by craft or crew requirements
3. By category of work as distinguished by equipment requirements
4. By category of work as distinguished by materials such as concrete, timber, or steel
5. By distinct structural elements such as footings, walls, beams, columns, or slabs
6. By location on the project when different times or different crews will be involved
7. With regard to owner’s breakdown of the work for bidding or payment purposes
8. With regard to the contractor’s breakdown for estimating and cost accounting purposes