A practical way of specifying the division of responsibilities (DOR) among project participants is to present it in table form, with a row for each scope item, listed as per the IAEA Account System (IAEA, 2000), for example. Depending on the contract approach selected by the owner, this can be done for the complete plant, separately for each of the main packages in a split-package contract, or for each of the main packages or items in a multi­package (i. e. ‘by components’ contract approach).

Table columns with specific headings allow allocation of responsibilities to the different project participants, who are designated by initials or acro­nyms indicated in the table layout (e. g. owner (o), plant/package supplier (s), civil works supplier (cv)). Following is a list of typical column headings to allocate the scope of supply and responsibilities:

• Input data

• Conceptual design

• Basic design

• Detail design

• Equipment procurement and supply

• Construction (civil works and erection)

• Testing and commissioning.

A last column entitled ‘Remarks’ provides space to include notes and clari­fications to the responsibility allocation, when required.