21. For the purposes of this subdivision, “estimated cost of the work” and “actual cost of the work” means the total expenditure by the client for the completion of the work for which the firm provides professional services and for which it is responsible, including the cost of the fixed accessories required for occupation, overheads, administrative expenses, profits of the contractor and all applicable taxes.
Despite the first paragraph, if the client supplies labour or materials at prices lower than current prices, or if used materials are employed, the estimated or actual cost is that of all the materials and labour required to complete the work, as it would have been if all the materials employed had been new and the labour had been paid at the market price at the time when the work was ordered.
D. 1235-87 (French only), a. 21; O.C. 195-2023.