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NEC ECC: Would temporary sheet piles be classified as "Equipment" under Option C?

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Would temporary sheet piles be classified as "Equipment" under NEC3 Option C?
or would they be classified as "Plant & Material"? The piles, if left in would be sacrificial, would this then mean they are part of the subcontract works? and therefore, Plant and materials??, or if they were taken out upon completion, would they be classified as Equipment??  Can you please advise on this position?

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