Take-off or takeoff in construction is a term used to refer to the process of detailing units and costs with a job estimate. Take-off is in essence the work papers supporting the final values for both numerical count and dollar amounts of the respective elements of an estimate. Take-offs are not restricted to just materials; take-off includes a separate set of documents to support labor hours and costs; equipment usage, and other types of costs (debris removal, permits, compliance, jobsite facilities, utilities and safety gear). Each industry within the construction sector of the economy uses their own process to create take-offs. At the individual contractor level, take-offs can be performed with pencil and paper or at the other end of the contractor spectrum, reach the sophisticated level of customized industry software. Every estimator must decide for themselves what they are comfortable with as the tool to create take-offs.