SIST EN 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
• Public Enquiry End Date: 30-Jul-2025
• Publication Date: 07-Jul-2026
• ICS: 75.020 - Extraction and processing of petroleum and natural gas
• Technical Committee: I13 - Imaginarni 13
• Current Stage: 6060 - National Implementation/Publication (Adopted Project)
• Start Date: 18-Jun-2026
• Due Date: 23-Aug-2026
• Completion Date: 08-Jul-2026
• Ref Project: EN ISO 19008:2026 - Oil and gas industries including lower carbon energy - Standard cost coding system (ISO 19008:2026)

• Revises: SIST EN ISO 19008:2018 - Standard cost coding system for oil and gas production and processing facilities (ISO 19008:2016)
• Effective Date: 12-Mar-2025

SIST EN ISO 19008:2026 is the Slovenian adoption of the European Standard EN ISO 19008:2026 for the oil and gas industries including lower carbon energy. It specifies the standard cost coding system (SCCS) used to classify costs, work hours and quantities across all life cycle phases of assets and operations, so organizations can code, report and compare cost data in a consistent way.

What does SIST EN ISO 19008:2026 specify?

SIST EN ISO 19008:2026 specifies a standard cost coding system for the oil and gas industries including lower carbon energy activities. The SCCS is used for costs, work hours and quantities linked to assets and operations across the full life cycle, and it is organized as three complementary facets: physical breakdown structure (PBS), standard activity breakdown (SAB) and code of resource (COR).

The document is structured around Clauses 1 to 4 and five annexes.

Annex	What it covers
A	Normative PBS codes for the physical breakdown structure
B	Normative SAB codes for the standard activity breakdown, including life cycle phase prefixes
C	Normative COR codes for the code of resource structure
D	Informative mapping of typical relationships between codes
E	Informative example of use

What are the key requirements of SIST EN ISO 19008:2026?

The SCCS uses three linked facets

Clause 4.2.1 requires cost items in a cost breakdown structure to be coded with all three facets from Annexes A, B and C. In practice, that means a project estimate or report should show the physical asset, the activity and the resource view together, so cost data can be traced and compared in the same structure.

• PBS classifies the physical or functional side of field installations. The standard notes that this is a guideline for cost coding, not a one-to-one mirror of how a project is designed, because real facilities are often arranged differently.
• SAB classifies the activity side of the scope of work. This helps teams present estimates and reports by what is being done, not only by what is being installed.
• COR classifies project resources by resource type and rate structure. This matters when contracts use different pricing forms such as unit rates, all-inclusive rates or lump sums.

The SAB can be tied to life cycle phases

Annex B allows SAB phase prefixes A to G to show the life cycle phase in which the work sits. The phases are explore, appraise, select, define, execute, operate and abandon. In practice, this lets a company keep the same activity structure while still separating estimates and reports by project phase.

The code relationships are guided, not arbitrary

Clause 4.2.2 and Annex D explain that the three facets have typical relationships, but not every code can combine with every other code. For example, certain resources only relate to certain activities. This helps users avoid mismatched coding and keeps reports meaningful when costs are rolled up across the supply chain.

Organizations may extend the code structures

Clause 4.2.3 allows users to extend the PBS, SAB and COR code sets for new elements or more detail. New codes must be integrated with the existing structure, clearly documented, marked with a distinguishing element, and must not change the meaning of an existing code. If a modified copy of the annex code structures is used, it must carry the stated modification notice.

Reporting can be aggregated to suit the client

Clause 4.3 recognizes that a contractor may keep detailed internal cost views while reporting only an aggregated level to a client. In practice, this is important when a company wants a single all-inclusive rate, even though the contractor tracks direct and indirect labour, materials and overheads separately.

Sustainability and life cycle costing are part of the framework

Clause 4.1 links the SCCS to sustainability and climate change considerations, including lower carbon solutions such as CCUS, hydrogen facilities and wind energy projects. The document also states that ISO 15663 shall be used when SCCS-based cost data are used for life cycle costing, so the coding system fits into wider cost evaluation work.

What terms does SIST EN ISO 19008:2026 define?

• Standard cost coding system (SCCS) - The SCCS is the standard system used to classify and code cost estimates, monitoring data and final quantities and cost data.
• Physical breakdown structure (PBS) - PBS is the hierarchical coding structure for the physical or functional components of field installations.
• Standard activity breakdown (SAB) - SAB is the hierarchical coding structure for the type of activity being performed.
• Code of resource (COR) - COR is the hierarchical coding structure for project resources, grouped by resource type and rate structure.
• Capital expenditure (CAPEX) - CAPEX is the investment used to purchase, install and commission an asset.
• Operating expenditure (OPEX) - OPEX is the expense used for operation and maintenance, including logistics and spares.
• Cost time resource (CTR) - CTR is a document that sets out a work breakdown element, its work content, resources, time frame and cost estimate.

Who uses SIST EN ISO 19008:2026?

SIST EN ISO 19008:2026 is intended for operators or owners, contractors, vendors, manufacturers or suppliers, authorities or regulatory bodies, benchmarking companies and consultants. It is used wherever organizations need to estimate, monitor, report, exchange or compare project and operating costs.

In practice, users apply it to cost estimation, benchmarking, cost monitoring and reporting, collection of quantities, work hours and cost data, exchange of cost data among organizations, and implementation in cost systems. It is also useful when cost data must support contractual reporting, cost accounting rules, authorization for expenditure, billing, or unique project and asset breakdown structures.

What changed in SIST EN ISO 19008:2026 from the previous edition?

SIST EN ISO 19008:2026 supersedes EN ISO 19008:2018, and the second edition replaces ISO 19008:2016 with technical revisions. The stated changes are:

• Clause 1 was extended to include lower carbon energy.
• Clause 2 was added for normative references.
• Clause 3 was extended with new terms, definitions and abbreviated terms.
• Clause 4.1 was added for sustainability and climate change considerations.
• Annex A was extended with PBS codes for lower carbon energy.
• Annex B was extended with SAB codes for lower carbon energy and OPEX.
• Annex C was extended with COR codes for lower carbon energy and OPEX.
• Annex D and Annex E were revised into two separate annexes.

Which standards are used with SIST EN ISO 19008:2026?

ISO 15663:2021 is the normative reference named in the standard. It provides the life cycle costing framework that the SCCS refers to when SCCS-based cost data are used for life cycle costing, and it is also the source for the life cycle phase structure referenced in the SAB prefixes.

The standard also points users to related documents and references that support application of the SCCS:

• ISO 20815 - cited for production assurance and reliability management.
• ISO 14224 - cited for collection and exchange of reliability and maintenance data for equipment.
• ISO 55000:2024 - the source cited for the asset definition used in the terms.
• ISO Guide 84 - cited for climate change considerations in standards.

What does the SIST EN ISO 19008:2026 document contain?

SIST EN ISO 19008:2026 contains a rules-based coding system, not a calculation method. Clause 4 sets out the coding basis, relationships between the facets, extension rules and reporting levels, and Figure 1 shows how the SCCS can be used across a supply chain.

Annex A provides the PBS code structure, including Table A.1 for an illustrated level 2 view. Annex B provides the SAB code structure and Table B.1 for level 1, including the phase prefixes. Annex C provides the COR code structure and Figure C.1 in graphical form.

Annex D gives typical code mappings for PBS-SAB, SAB-COR and PBS-COR combinations. Annex E gives a worked example of an SCCS-coded estimate, showing how the three facets are combined in practice for estimating and reporting.

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: [phone]
Email: [e-mail]
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,
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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,
...