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MTO, BOM, BOQ in a nutshell

In the world of piping and project management, accurate documentation and clear communication are essential for successful execution.

Commonly used terms in this context are Material Take Off (MTO), Bill of Materials (BOM), and Bill of Quantities (BOQ).

While similar, they all serve different purposes and play different roles in project planning and execution.

This article describes their individual definitions, their applications, and their significance.


Material Take Off (MTO)

The MTO for piping is a list of all components required for the purchase, fabrication, and construction of the design. This list includes all piping components such as pipes, fittings, flanges, gaskets, bolts, nuts, elbows, reducers, tees, valves, special parts, etc., because each component must be accounted for.


Bill Of Materials (BOM)

In the world of piping, the Bill of Materials (BOM) usually appears on an isometric piping drawing. The BOM lists all the components needed to fabricate and construct the pipe shown on that specific drawing, but it is not used for purchasing. The piping and components have already been purchased and are readily available to the manufacturer, who builds the pipe using the materials/components specified on the BOM.


Bill Of Quantities (BOQ)

The piping Bill of Quantities (BOQ) is a tender document. It includes the bill of materials for all the piping components of the project, but it is not the definitive list. This is created earlier in the project, before the construction drawings, so it does not have the definition provided by the MTO.


MTO Stages

Depending on the project, there are typically three material take-off exercises during a process management project: preliminary, secondary, and final.

Tthere may be more, and they may have different names and occur at different stages of the project, and are often described in percentages both for preliminary and also for final..

Preliminary MTO

The preliminary piping MTO is performed very early in the design process. There is usually limited information to work with because the development is still in its early stages.

Secondary MTO

The secondary piping MTO is performed when significant progress has been made on the piping design.

The reasons for performing an MTO for secondary piping are to update piping quantities so that purchase orders for piping materials can be issued, and to update the project estimate.

Final MTO

The final MTO will identify all late additions to the project and should serve to cover anything that may have been missed in previous MTO's.

The final MTO will be created when the latest isometric have been drawn, reviewed, approved and issued, and will also capture the final cost of the work


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last updated October 27, 2025 1:52 PM