ventilation des coûts

OBS: ventiler : répartir ou affecter des dépenses, frais, éléments de coûts entre différents objets et comptes d'affectation.

CONT: After the award of the contract, the construction phase begins, and a list of subcontractors and a cost breakdown are furnished by the successful contractor.
OBS: breakdown: a statement of various small sums which together make up a bigger sum, for the purpose of study.