EN ISO 19008:2026
(Main)Oil and gas industries including lower carbon energy - Standard cost coding system (ISO 19008:2026)
- Abstract
This document specifies the standard cost coding system (SCCS) that classifies costs, work hours and quantities for the assets and operations associated with the oil and gas industries including lower carbon energy activities. This document covers all life cycle phases of the assets and operations.
The SCCS is applicable to:
cost estimation;
benchmarking;
cost monitoring and reporting;
collection of quantities, work hours and cost data;
exchange of cost data among organizations;
implementation in cost systems.
This document also provides a basis for the establishment of:
cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure, billing purposes, etc.;
unique project breakdown structures (e.g. work breakdown structures, contract breakdown structures and organizational breakdown structures) or asset breakdown structures (e.g. tag or system codes and area or module breakdown structures).
This document is intended for the following users:
operators or owners;
contractors;
vendors, manufacturers or suppliers;
authorities or regulatory bodies;
benchmarking companies;
consultants.
- Status
- Published
- Publication Date
- 09-Jun-2026
- Current Stage
- 6060 - Definitive text made available (DAV) - Publishing
- Start Date
- 10-Jun-2026
- Completion Date
- 10-Jun-2026
EN ISO 19008:2026 is the CEN adoption of ISO 19008:2026 for the oil and gas industries including lower carbon energy. It specifies the standard cost coding system (SCCS) for classifying costs, work hours and quantities across all life cycle phases of assets and operations. The document is used to support cost estimation, benchmarking, cost monitoring and reporting, and exchange of cost data within and between organizations.
What does EN ISO 19008:2026 specify?
EN ISO 19008:2026 specifies a faceted coding system for cost-related information in oil and gas industries including lower carbon energy activities. The SCCS is built to classify three linked dimensions of a cost item - physical assets, activities and resources - so that cost data can be structured in a consistent way from early estimation through operations.
The document is organized into four clauses and five annexes:
| Annex | What it covers |
|---|---|
| Annex A | Physical breakdown structure (PBS) codes |
| Annex B | Standard activity breakdown (SAB) codes |
| Annex C | Code of resource (COR) codes |
| Annex D | Mapping of codes |
| Annex E | Example of use |
Clause 4 sets out the general rules for using the SCCS, including the coding basis, how the three code sets relate to one another, how users may extend the codes, and how reporting levels can differ between a contractor and a client.
What are the key requirements of EN ISO 19008:2026?
EN ISO 19008:2026 requires every cost item in a cost breakdown structure to be coded with all three facets of the SCCS. In practice, that means users do not choose just one code family - they combine a physical code, an activity code and a resource code so the same cost can be read from several angles.
The SCCS is based on three complementary facets
The standard cost coding system uses:
- PBS - the physical or functional dimension of field installations
- SAB - the activity dimension of the scope of work
- COR - the resource and rate dimension
This matters because project costs are rarely meaningful in only one view. A single code set cannot always show where the cost belongs physically, what work was done and what resource or contract type drove the cost.
Annex A, B and C provide the code structures
Annex A gives the PBS hierarchy for physical or functional components, including offshore installations, onshore installations and wind farm-related entries. Annex B gives the SAB hierarchy for work such as management, engineering and procurement, construction, installation and logistics, unit work activities, well operations and production operation. Annex C gives the COR hierarchy for resources such as bulk materials, construction overheads, equipment, company personnel, labour, production operation and maintenance resources, marine operations and logistics, and land-based plant and equipment.
For users, this means the standard is not just a naming convention. It is a practical structure for building estimate databases, reporting templates and cost systems that can be compared across projects.
SAB can be tied to life cycle phases
EN ISO 19008:2026 allows SAB codes to carry phase prefixes that identify the life cycle phase in which the activity applies. The prefixes correspond to explore, appraise, select, define, execute, operate and abandon.
This is useful when the same type of activity appears in different project stages. A company can separate, for example, front-end work from execution or operations without changing the underlying activity logic.
The code relationships are guided, not random
Clause 4 states that only certain resources can be associated with certain activities, and Annex D gives typical mappings between PBS, SAB and COR. The mappings are guidance rather than an exhaustive rulebook.
In practice, this helps prevent mismatched reporting, such as assigning a resource to an activity where it does not fit the usual project structure.
Users may extend the code sets, but only in controlled ways
The standard allows organizations to add new codes or more detail when the existing structure is not enough. Clause 4 requires any extension to be integrated with the existing codes, clearly identified and documented, and marked with a distinguishing element. Existing codes must keep their meaning.
That matters because many organizations need local detail for internal use, but they still need reports that remain comparable with the standard structure.
Reporting can be more detailed internally than externally
Clause 4 also recognizes that a contractor may keep detailed internal cost data while reporting a simplified or aggregated view to the client. The document supports that supply-chain use case, including the use of a cost time resource (CTR) report.
For buyers and owners, this means the SCCS can be used even when contract reporting requires a single all-inclusive rate rather than a full breakdown of the contractor’s internal accounts.
What terms does EN ISO 19008:2026 define?
- Standard cost coding system (SCCS) - the standard system for classifying and coding cost estimates, monitoring data and final quantities and cost data.
- Physical breakdown structure (PBS) - the hierarchical structure used to define the physical or functional components of the assets being delivered.
- Standard activity breakdown (SAB) - the hierarchical structure used to define the type of activity being performed.
- Code of resource (COR) - the hierarchical structure that classifies project resources by resource type and associated rate structure.
- Capital expenditure (CAPEX) - investment used to purchase, install and commission an asset.
- Operating expenditure (OPEX) - expenses used for operation and maintenance, including logistics and spares.
- Cost time resource (CTR) - a document that describes a major work element, its work content, resources, time frame and cost estimate.
- Scope of work (SOW) - the division of work to be performed under a formal agreement, contract or subcontract.
Who uses EN ISO 19008:2026?
EN ISO 19008:2026 is intended for operators or owners, contractors, vendors, manufacturers or suppliers, authorities or regulatory bodies, benchmarking companies and consultants. These users apply it when estimating costs, collecting quantities and work hours, reporting progress and cost, exchanging data between organizations, and building project or asset breakdown structures.
In practice, it is relevant wherever cost data must move across a supply chain. The standard supports internal cost systems as well as client-facing reporting, so it is useful both for project delivery teams and for organizations comparing performance across assets or developments.
What changed in EN ISO 19008:2026 from the previous edition?
EN ISO 19008:2026 supersedes EN ISO 19008:2018 and the second edition cancels and replaces ISO 19008:2016. The changes stated in the foreword are:
- Clause 1 was extended to cover lower carbon energy
- Clause 2 was added for normative references
- Clause 3 was expanded with new terms, definitions and abbreviated terms
- Clause 4.1 was added for sustainability and climate change considerations
- Annex A added PBS codes for lower carbon energy
- Annex B added SAB codes for lower carbon energy and OPEX
- Annex C added COR codes for lower carbon energy and OPEX
- Annex D and Annex E were revised into separate annexes
Which standards are used with EN ISO 19008:2026?
- ISO 15663:2021 - the normative reference; it provides the life cycle costing framework and the life cycle phase basis used for SAB phase prefixes.
- ISO 20815 - cited as a related standard where the SCCS can also be useful for production assurance and reliability management.
- ISO 14224 - cited as a related standard for reliability and maintenance data collection and exchange.
- ISO 55000:2024 - used as the source for the definition of asset.
- ISO Guide 84 - referenced alongside the climate change considerations in Clause 4.1.
What does the EN ISO 19008:2026 document contain?
EN ISO 19008:2026 contains the principles and usage rules of the SCCS, plus implementation rules for extending the coding system inside an organization. It includes code lists and descriptions for the PBS, SAB and COR structures in Annexes A, B and C.
The document also contains mapping guidance in Annex D, which shows typical relationships between the facets, and an example of use in Annex E. Figure 1 illustrates how the SCCS can work across the supply chain, and Figure C.1 shows the COR structure in graphical form. These parts help users build estimates, configure cost systems and prepare consistent reports without having to design a coding scheme from scratch.
Relations
- Effective Date
- 12-Mar-2025
- Consolidated By
ISO 19008:2026 - Oil and gas industries including lower carbon energy — Standard cost coding system - Effective Date
- 12-Feb-2026
Get Certified
Connect with accredited certification bodies for this standard
Element Materials Technology
Materials testing and product certification.
ABS Group Brazil
ABS Group certification services in Brazil.
ABS Quality Evaluations Inc.
American Bureau of Shipping quality certification.
Sponsored listings
Frequently Asked Questions
EN ISO 19008:2026 is a standard published by the European Committee for Standardization (CEN). Its full title is "Oil and gas industries including lower carbon energy - Standard cost coding system (ISO 19008:2026)". This standard covers: This document specifies the standard cost coding system (SCCS) that classifies costs, work hours and quantities for the assets and operations associated with the oil and gas industries including lower carbon energy activities. This document covers all life cycle phases of the assets and operations. The SCCS is applicable to: cost estimation; benchmarking; cost monitoring and reporting; collection of quantities, work hours and cost data; exchange of cost data among organizations; implementation in cost systems. This document also provides a basis for the establishment of: cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure, billing purposes, etc.; unique project breakdown structures (e.g. work breakdown structures, contract breakdown structures and organizational breakdown structures) or asset breakdown structures (e.g. tag or system codes and area or module breakdown structures). This document is intended for the following users: operators or owners; contractors; vendors, manufacturers or suppliers; authorities or regulatory bodies; benchmarking companies; consultants.
This document specifies the standard cost coding system (SCCS) that classifies costs, work hours and quantities for the assets and operations associated with the oil and gas industries including lower carbon energy activities. This document covers all life cycle phases of the assets and operations. The SCCS is applicable to: cost estimation; benchmarking; cost monitoring and reporting; collection of quantities, work hours and cost data; exchange of cost data among organizations; implementation in cost systems. This document also provides a basis for the establishment of: cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure, billing purposes, etc.; unique project breakdown structures (e.g. work breakdown structures, contract breakdown structures and organizational breakdown structures) or asset breakdown structures (e.g. tag or system codes and area or module breakdown structures). This document is intended for the following users: operators or owners; contractors; vendors, manufacturers or suppliers; authorities or regulatory bodies; benchmarking companies; consultants.
EN ISO 19008:2026 is classified under the following ICS (International Classification for Standards) categories: 75.020 - Extraction and processing of petroleum and natural gas. The ICS classification helps identify the subject area and facilitates finding related standards.
EN ISO 19008:2026 has the following relationships with other standards: It is inter standard links to EN ISO 19008:2018, ISO 19008:2026. Understanding these relationships helps ensure you are using the most current and applicable version of the standard.
EN ISO 19008:2026 is available in PDF format for immediate download after purchase. The document can be added to your cart and obtained through the secure checkout process. Digital delivery ensures instant access to the complete standard document.
Standards Content (Sample)
SLOVENSKI STANDARD
01-september-2026
Naftna in plinska industrija, vključno z nizkoogljično energijo - Standardni sistem
kodiranja stroškov (ISO 19008:2026)
Oil and gas industries including lower carbon energy - Standard cost coding system (ISO
19008:2026)
Öl- und Gasindustrie einschließlich kohlenstoffarmer Energieträger - Standardkosten-
Codierungssystem (ISO 19008:2026)
Titre manque
Ta slovenski standard je istoveten z: EN ISO 19008:2026
ICS:
75.020 Pridobivanje in predelava Extraction and processing of
nafte in zemeljskega plina petroleum and natural gas
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
EN ISO 19008
EUROPEAN STANDARD
NORME EUROPÉENNE
June 2026
EUROPÄISCHE NORM
ICS 75.020 Supersedes EN ISO 19008:2018
English Version
Oil and gas industries including lower carbon energy -
Standard cost coding system (ISO 19008:2026)
Industries du pétrole et du gaz, y compris les énergies Öl- und Gasindustrie einschließlich kohlenstoffarmer
à faible teneur en carbone - Système de codage des Energieträger - Standardkosten-Codierungssystem
coûts standard (ISO 19008:2026) (ISO 19008:2026)
This European Standard was approved by CEN on 17 May 2026.
CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.
CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,
Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and
United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2026 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 19008:2026 E
worldwide for CEN national Members.
Contents Page
European foreword . 3
European foreword
This document (EN ISO 19008:2026) has been prepared by Technical Committee ISO/TC 67 "Oil and
gas industries including lower carbon energy" in collaboration with Technical Committee CEN/TC 12
“Oil and gas industries including lower carbon energy” the secretariat of which is held by NEN.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by December 2026, and conflicting national standards
shall be withdrawn at the latest by December 2026.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
This document supersedes EN ISO 19008:2018.
Any feedback and questions on this document should be directed to the users’ national standards
body/national committee. A complete listing of these bodies can be found on the CEN website.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of
North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and the
United Kingdom.
Endorsement notice
The text of ISO 19008:2026 has been approved by CEN as EN ISO 19008:2026 without any modification.
International
Standard
ISO 19008
Second edition
Oil and gas industries including
2026-06
lower carbon energy — Standard
cost coding system
Industries du pétrole et du gaz, y compris les énergies à faible
teneur en carbone — Système de codage des coûts standard
Reference number
ISO 19008:2026(en) © ISO 2026
ISO 19008:2026(en)
© ISO 2026
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii
ISO 19008:2026(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms, definitions and abbreviated terms . 2
3.1 Terms and definitions .2
3.2 Abbreviated terms .4
4 General . 4
4.1 Sustainability and climate change considerations .4
4.2 Framework conditions .4
4.2.1 Coding basis .4
4.2.2 Relationship between the codes .5
4.2.3 Extension of codes .5
4.3 Reporting levels .5
Annex A (normative) Physical breakdown structure — PBS codes . 7
Annex B (normative) Standard activity breakdown — SAB codes. 8
Annex C (normative) Code of resource — COR codes . 9
Annex D (informative) Mapping of codes .11
Annex E (informative) Example of use .12
Bibliography .13
iii
ISO 19008:2026(en)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely
with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO documents should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by the Technical Committee ISO/TC 67, Oil and gas industries including
lower carbon energy, in collaboration with the European Committee for Standardization (CEN) Technical
Committee CEN/TC 12, Oil and gas industries including lower carbon energy, in accordance with the Agreement
on technical cooperation between ISO and CEN (Vienna Agreement).
This second edition cancels and replaces the first edition (ISO 19008:2016), which has been technically
revised.
The main changes are as follows:
— Clause 1: previous Clause 1 extended to also cover lower carbon energy;
— Clause 2: new clause added with normative references;
— Clause 3: previous Clause 2, clause extended with new terms, definitions and abbreviated terms;
— Clause 4: new subclause 4.1 added, addressing sustainability and climate change considerations;
— Annex A: new PBS codes added to cover lower carbon energy;
— Annex B: new SAB codes added to cover lower carbon energy and OPEX;
— Annex C: new COR codes added to cover lower carbon energy and OPEX;
— Annex D and Annex E: text revised to become two separate annexes.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
iv
ISO 19008:2026(en)
Introduction
The oil and gas industries including petrochemical and lower carbon energy activities involve large capital
expenditure (CAPEX) as well as operating expenditure (OPEX).
The purpose of the standard cost coding system (SCCS) is to enable collecting, organizing and reporting
the costs of project development and operations, allowing for the analysis and comparison across projects
and assets. The SCCS can also be utilized to capture additional data such as physical quantities, contextual
information and cost classification information. This facilitates the development and benchmarking of unit
costs and cost metrics.
The SCCS is composed of three complementary and disjoint sub-classifications, known as facets:
a) physical assets, coded by the physical breakdown structure (PBS);
b) activities, coded by the standard activity breakdown structure (SAB);
c) resources, coded by the code of resource structure (COR).
This document contains the principles and usage of the SCCS. It also includes implementation requirements
for the expansion of the coding system by individual organizations.
The annexes include:
— Annexes A, B and C specify the SCCS codes, their names and descriptions;
— Annex D specifies typical relationships between the SCCS facets;
— Annex E provides examples of use of the codes.
Application of this document can also be useful when performing production assurance, reliability
management, and life cycle costing; see ISO 20815, ISO 14224 and ISO 15663.
v
International Standard ISO 19008:2026(en)
Oil and gas industries including lower carbon energy —
Standard cost coding system
1 Scope
This document specifies the standard cost coding system (SCCS) that classifies costs, work hours and
quantities for the assets and operations associated with the oil and gas industries including lower carbon
energy activities. This document covers all life cycle phases of the assets and operations.
The SCCS is applicable to:
— cost estimation;
— benchmarking;
— cost monitoring and reporting;
— collection of quantities, work hours and cost data;
— exchange of cost data among organizations;
— implementation in cost systems.
This document also provides a basis for the establishment of:
— cost classification relevant to cost accounting rules, specific contractual agreements, local requirements
for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure,
billing purposes, etc.;
— unique project breakdown structures (e.g. work breakdown structures, contract breakdown structures
and organizational breakdown structures) or asset breakdown structures (e.g. tag or system codes and
area or module breakdown structures).
This document is intended for the following users:
— operators or owners;
— contractors;
— vendors, manufacturers or suppliers;
— authorities or regulatory bodies;
— benchmarking companies;
— consultants.
2 Normative references
The following document is referred to in the text in such a way that some or all their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 15663:2021, Petroleum, petrochemical and natural gas industries — Life cycle costing
ISO 19008:2026(en)
3 Terms, definitions and abbreviated terms
3.1 Terms and definitions
For the purposes of this document,
...