EMLAK VERGİSİ KANUNU GENEL TEBLİĞİ
RESMİ GAZETE TARİHİ: 04.09.2002 RESMİ GAZETE SAYISI: 24866 SERİ NO: 34
Bilindiği gibi, 1319 sayılı Emlak Vergisi Kanununun(1) 4751 sayılı
Kanunla(2) değişik 29 ncu maddesinin birinci fıkrasının (b) bendinde, binalar
için vergi değerinin, Maliye ve Bayındırlık ve İskan Bakanlıklarınca
müştereken tespit ve ilan edilecek bina metrekare normal inşaat maliyetleriyle
aynı maddenin (a) bendinde belirtilen esaslara göre bulunacak arsa ve arsa
payı değeri esas alınarak 31 nci madde uyarınca hazırlanmış bulunan tüzük
hükümlerinden yararlanmak sureti ile hesaplanan bedel olduğu hükme
bağlanmıştır.
Bu hüküm ve tüzük uyarınca emlak vergisine esas olmak üzere 2003 yılında
uygulanacak bina metrekare normal inşaat maliyet bedelleri, Bakanlığımız ile
Bayındırlık ve İskan Bakanlığınca bu Tebliğ ekinde yer alan cetvelde
belirtilen tutarlarda tespit edilmiştir.
Tebliğ olunur.
34 SERİ NOLU EMLAK VERGİSİ
KANUNU GENEL TEBLİĞİ
EKİDİR
2003 YILI İÇİN BİNALARIN METREKARE NORMAL İNŞAAT
MALİYET BEDELLERİNİ GÖSTERİR CETVEL
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
1) FABRİKA VE İMALATHANE BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 245,497| 273,169| 259,333| 202,446| 222,431| 212,438| 138,890| 170,156| 154,523| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 154,268| 169,385| 161,826| 129,666| 135,306| 132,486| 82,260| 99,428| 90,844| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 115,830| 131,203| 123,516| 91,484| 98,405| 94,944| 50,738| 66,372| 58,555| 37,667| 46,125| 41,896|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 65,858| 72,009| 68,933| 51,251| 62,526| 56,888| 27,163| 32,803| 29,983| 20,756| 27,163| 23,959|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 56,887| 71,751| 64,319| 40,999| 50,228| 45,613| 41,513| 43,564| 42,538| 31,774| 40,999| 36,386|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 36,900| 37,415| 37,157| 23,575| 29,214| 26,394| 19,476| 22,808| 21,142| 15,121| 15,888| 15,504|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
2) FABRİKA VE İMALATHANE BİNASI SOSYAL
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 245,497| 273,169| 259,333| 202,446| 222,431| 212,438| 138,890| 170,156| 154,523| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 154,268| 169,385| 161,826| 129,666| 135,306| 132,486| 82,260| 99,428| 90,844| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 115,830| 131,203| 123,516| 91,484| 98,405| 94,944| 50,738| 66,372| 58,555| 37,667| 46,125| 41,896|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 65,858| 72,009| 68,933| 51,251| 62,526| 56,888| 27,163| 32,803| 29,983| 20,756| 27,163| 23,959|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 56,887| 71,751| 64,319| 40,999| 50,228| 45,613| 31,774| 40,999| 36,386| 26,396| 31,774| 29,085|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 36,900| 38,182| 37,541| 23,575| 29,214| 26,394| 15,121| 18,449| 16,785| 11,018| 15,121| 13,069|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
3) OTEL BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 610,150| 655,252| 632,701| 509,955| 554,029| 531,992| 448,451| 492,782| 470,616| 320,579| 362,349| 341,464|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 439,227| 474,334| 456,780| 354,662| 389,512| 372,087| 311,098| 330,826| 320,962| 229,609| 243,445| 236,527|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 295,720| 317,505| 306,612| 237,038| 251,645| 244,341| 191,936| 217,819| 204,877| 147,348| 154,012| 150,680|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 230,374| 253,697| 242,035| 165,030| 186,043| 175,536| 125,311| 149,142| 137,226| 103,526| 110,447| 106,986|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| 32,803| 40,232| 36,517| 24,345| 31,774| 28,059|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 538,142| 574,272| 556,207| 440,251| 488,170| 464,210| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 359,275| 401,045| 380,160| 303,921| 338,771| 321,346| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 237,038| 265,995| 251,516| 189,375| 209,362| 199,368| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 170,411| 198,085| 184,248| 119,928| 143,502| 131,715| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 61,503| 77,134| 69,318| 39,209| 47,152| 43,180| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
4) SİNEMA - TİYATRO BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 610,150| 655,252| 632,701| 494,577| 527,636| 511,106| 448,451| 492,782| 470,616| 306,486| 353,126| 329,806|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 439,227| 474,334| 456,780| 354,662| 367,985| 361,323| 311,098| 330,826| 320,962| 229,609| 243,445| 236,527|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 295,720| 317,505| 306,612| 237,038| 251,645| 244,341| 191,936| 217,819| 204,877| 147,348| 154,012| 150,680|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 230,374| 253,697| 242,035| 165,030| 186,043| 175,536| 125,311| 149,142| 137,226| 103,526| 110,447| 106,986|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| 31,774| 38,182| 34,978| 19,732| 23,575| 21,653|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| 26,140| 34,850| 30,495| 17,938| 22,037| 19,987| 13,583| 17,167| 15,375|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
5) HASTANE - KLİNİK BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 540,449| 576,323| 558,386| 434,358| 464,853| 449,605| 358,246| 394,125| 376,185| 271,121| 311,098| 291,109|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 387,204| 417,190| 402,197| 312,635| 325,448| 319,041| 273,169| 291,621| 282,395| 201,931| 214,230| 208,080|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 261,127| 279,576| 270,351| 207,567| 221,151| 214,359| 169,128| 191,936| 180,532| 129,666| 135,306| 132,486|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 203,212| 223,454| 213,333| 145,554| 164,772| 155,163| 110,704| 131,203| 120,953| 91,484| 98,405| 94,944|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| 27,163| 32,803| 29,983| 17,169| 20,757| 18,963|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| 18,449| 29,214| 23,831| 15,888| 18,449| 17,168| 12,556| 16,144| 14,350|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
6) BANKA - SİGORTA BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 610,151| 699,200| 654,675| 494,577| 527,636| 511,106| 362,350| 406,682| 384,516| 306,486| 353,126| 329,806|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 439,227| 474,334| 456,780| 321,860| 354,662| 338,261| 251,388| 287,010| 269,199| 201,931| 231,912| 216,921|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 295,720| 317,505| 306,612| 217,819| 237,038| 227,428| 151,961| 185,017| 168,489| 129,153| 151,960| 140,556|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 230,374| 239,600| 234,987| 149,142| 164,772| 156,957| 103,783| 126,334| 115,058| 95,839| 107,373| 101,606|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 74,826| 81,232| 78,029| 40,232| 55,097| 47,664| 31,774| 38,182| 34,978| 24,345| 31,774| 28,059|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 34,850| 41,770| 38,310| 26,140| 34,850| 30,495| 22,293| 26,140| 24,216| 15,888| 18,449| 17,168|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
7) İDARE BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 527,636| 561,972| 544,804| 358,246| 394,125| 376,185| 281,369| 320,579| 300,974| 207,314| 271,123| 239,218|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 325,449| 356,200| 340,824| 245,497| 273,169| 259,333| 188,095| 214,230| 201,162| 152,474| 176,305| 164,389|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 207,567| 221,151| 214,359| 162,211| 169,385| 165,798| 126,334| 135,306| 130,820| 83,540| 105,321| 94,430|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 145,554| 164,772| 155,163| 110,704| 131,203| 120,953| 89,176| 98,405| 93,790| 52,274| 68,933| 60,603|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 65,858| 80,208| 73,033| 39,209| 48,177| 43,693| 20,756| 27,163| 23,959| 20,756| 27,163| 23,959|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 36,900| 38,182| 37,541| 23,575| 29,214| 26,394| 19,476| 22,808| 21,142| 12,556| 15,888| 14,222|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
8) BENZİN İSTASYONU, YIKAMA VE YAĞLAMA
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 464,853| 498,933| 481,893| 358,246| 394,125| 376,185| 281,369| 320,579| 300,974| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 312,635| 342,873| 327,754| 245,497| 273,169| 259,333| 177,585| 214,230| 195,907| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 191,936| 215,767| 203,851| 151,960| 169,385| 160,672| 107,372| 129,153| 118,262| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 131,718| 145,554| 138,636| 91,484| 110,447| 100,965| 52,274| 70,213| 61,243| 37,667| 46,126| 41,896|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 48,690| 62,526| 55,608| 34,850| 48,177| 41,513| 27,163| 32,803| 29,983| 20,756| 27,163| 23,959|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 52,274| 71,751| 62,012| 40,999| 50,228| 45,613| 26,396| 40,999| 33,697| 19,990| 26,397| 23,193|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 29,214| 31,776| 30,495| 18,449| 29,214| 23,831| 15,121| 18,449| 16,785| 11,018| 15,121| 13,069|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
9) YERALTI GARAJLARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 165,030| 184,507| 174,768| 115,830| 139,661| 127,745| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 65,858| 80,208| 73,033| 51,251| 65,858| 58,554| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| 13,069| 17,424| 15,246| 8,969| 11,018| 9,993| 6,791| 8,584| 7,687|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
10) MÜSTAKİL GARAJLAR
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 98,147| 115,830| 106,988| 69,830| 85,592| 77,711| 45,616| 48,177| 46,896| 37,667| 46,126| 41,896|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 51,251| 62,526| 56,888| 39,209| 48,177| 43,693| 15,630| 19,476| 17,553| 20,756| 27,163| 23,959|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 56,887| 71,751| 64,319| 40,999| 50,480| 45,739| 26,396| 40,999| 33,697| 23,575| 26,396| 24,985|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 23,575| 29,214| 26,394| 23,575| 29,214| 26,394| 12,556| 15,888| 14,222| 11,018| 15,121| 13,069|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
11) ÇOK KATLI GARAJLAR
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 179,123| 189,118| 184,120| 131,718| 145,554| 138,636| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 81,234| 95,839| 88,536| 51,251| 65,858| 58,554| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
BİN TL.
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
12) YURT BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 131,718| 145,554| 138,636| 98,147| 115,830| 106,988| 85,592| 98,405| 91,998| 89,176| 98,405| 93,790|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 65,858| 80,208| 73,033| 29,214| 38,182| 33,698| 20,756| 27,163| 23,959| 17,169| 20,757| 18,963|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 36,900| 41,770| 39,335| 23,575| 29,214| 26,394| 18,449| 29,214| 23,831| 11,018| 15,121| 13,069|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
13) OKUL BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 159,904| 177,843| 168,873| 110,704| 131,203| 120,953| 91,484| 98,405| 94,944| 68,933| 85,592| 77,262|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 65,858| 72,009| 68,933| 32,803| 38,182| 35,492| 20,883| 27,163| 24,023| 27,421| 28,957| 28,189|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 75,597| 92,765| 84,181| 40,999| 50,228| 45,613| 26,396| 40,999| 33,697| 23,575| 26,396| 24,985|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 30,237| 36,387| 33,312| 23,575| 29,214| 26,394| 15,888| 18,449| 17,168| 11,018| 15,121| 13,069|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
14) YÜZME HAVUZLARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 191,936| 215,767| 203,851| 134,021| 144,016| 139,018| 82,260| 105,578| 93,919| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 139,405| 159,904| 149,654| 85,592| 98,405| 91,998| 40,232| 52,274| 46,253| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
15) BANYO ve HAMAMLAR
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 472,540| 512,002| 492,271| 240,884| 264,972| 252,928| 179,637| 214,230| 196,933| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 299,308| 324,677| 311,992| 151,960| 169,385| 160,672| 125,567| 135,306| 130,436| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 223,454| 239,599| 231,526| 91,484| 110,447| 100,965| 67,652| 85,592| 76,622| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
16) PAZAR ve FUAR YERLERİNDEKİ YAPILAR
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 110,704| 131,203| 120,953| 71,494| 90,204| 80,849| 59,965| 66,372| 63,168| 46,126| 52,274| 49,200|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 72,009| 84,307| 78,158| 32,803| 38,182| 35,492| 27,163| 32,803| 29,983| 20,756| 27,163| 23,959|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 65,345| 71,752| 68,548| 40,999| 50,228| 45,613| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 36,900| 41,770| 39,335| 23,575| 29,214| 26,394| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
17) SOĞUK HAVA DEPOLARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 131,718| 145,554| 138,636| 98,147| 115,830| 106,988| 70,213| 85,592| 77,902| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 51,251| 65,858| 58,554| 44,331| 51,251| 47,791| 27,163| 32,803| 29,983| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
18) KURUTMA YERLERİ
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 131,203| 139,661| 135,432| 71,494| 90,204| 80,849| 59,965| 66,372| 63,168| 45,616| 48,177| 46,896|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 72,009| 84,307| 78,158| 28,957| 34,850| 31,903| 27,421| 28,957| 28,189| 17,169| 20,757| 18,963|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
19) SİLOLAR
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 299,308| 324,677| 311,992| 162,211| 187,068| 174,639| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 231,913| 251,388| 241,650| 115,830| 131,203| 123,516| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
20) TRANSFORMATÖR BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 148,629| 167,337| 157,983| 81,232| 98,658| 89,945| 40,999| 47,663| 44,331| 34,341| 35,877| 35,109|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | -| -| -| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
21) DİĞER TİCARETHANE ve İŞYERLERİ
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 610,150| 655,252| 632,701| 406,680| 448,451| 427,565| 320,579| 362,350| 341,464| 245,496| 289,570| 267,533|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 417,190| 448,194| 432,692| 287,010| 311,098| 299,054| 201,933| 243,445| 222,689| 124,283| 158,881| 141,582|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 279,575| 307,253| 293,414| 185,272| 191,936| 188,604| 119,928| 147,606| 133,767| 69,700| 88,152| 78,926|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 187,068| 209,104| 198,086| 125,311| 149,142| 137,226| 80,723| 97,634| 89,178| 47,663| 59,709| 53,686|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 81,232| 89,176| 85,204| 42,793| 55,097| 48,945| 31,774| 38,182| 34,978| 24,345| 31,774| 28,059|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 443,068| 488,170| 465,619| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 312,635| 338,771| 325,703| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 201,417| 209,362| 205,389| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 136,587| 162,213| 149,400| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 32,803| 41,770| 37,286| 26,140| 34,850| 30,495| 22,293| 26,140| 24,216| 13,583| 17,167| 15,375|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |ÇELİK KARKAS BİNA |BETONARME KARKAS |Y.KAĞİR BİNA |YIĞMA Y.KAĞİR BİNA |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
22) MESKEN BİNALARI
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 540,449| 576,323| 558,386| 320,579| 359,785| 340,182| 262,921| 271,121| 267,021| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 357,223| 385,410| 371,316| 202,446| 222,431| 212,438| 168,362| 177,585| 172,973| 110,960| 116,340| 113,650|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 237,038| 261,127| 249,082| 129,666| 154,012| 141,839| 110,189| 115,317| 112,753| 78,156| 79,439| 78,797|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 159,904| 177,843| 168,873| 91,484| 109,422| 100,453| 82,260| 85,592| 83,926| 55,097| 56,120| 55,608|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 65,858| 80,208| 73,033| 46,639| 65,858| 56,248| 26,140| 27,163| 26,651| 26,140| 27,163| 26,651|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+--------------------------------+--------------------------------+--------------------------------+--------------------------------+
|BİNALAR |AHŞAP BİNALAR |TAŞ DUVARLI BİNA |G.KONDU TARZI BİNA |KER. VE DİĞ.BASİT |
| +----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
| |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |ASG. |AZA. |ORT. |
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|A) LÜKS İNŞ. | 428,209| 472,027| 450,118| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|B) 1. SINIF İNŞ. | 275,478| 309,430| 292,454| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|C) 2. SINIF İNŞ. | 177,843| 203,725| 190,784| -| -| -| -| -| -| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|D) 3. SINIF İNŞ. | 92,765| 98,405| 95,585| 46,126| 56,886| 51,506| 26,396| 40,999| 33,697| -| -| -|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
|E) BASİT | 30,237| 36,387| 33,312| 18,449| 29,214| 23,831| 15,888| 18,449| 17,168| 12,556| 15,888| 14,222|
+-------------------------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+----------+
23) ÖZELLİK ARZEDEN BİNALAR
TAŞIYICI SİSTEMİ PREFABRİK VE ÖNGERİLMELİ İNŞAAT TÜRÜ İLE ÖZELLİK ARZEDEN
BİNALARIN VERGİ DEĞERİNİN HESABINDA, KULLANIŞ TARZINA GÖRE (OTEL, SİNEMA,
TİYATRO, İŞYERİ VE MESKEN BİNASI GİBİ) VARSA BİR ÜST İNŞAAT DEĞERİNİN ORTALAMA
RAKAMI ESAS ALINIR. BİR ÜST SINIFA AİT İNŞAAT DEĞERİ YOKSA TESPİT EDİLEN
İNŞAAT SINIFINDAKİ ORTALAMA DEĞER %50 ARTIRILMAK SURETİYLE DEĞERLENDİRİLME
YAPILIR. İNŞAAT TÜRÜ İÇİN METREKARE NORMAL İNŞAAT MALİYET BEDELİ BELİRLENMEMİŞ
İSE BU SINIFIN ALTINDA BELİRLEME YAPILMIŞ İLK SINIFA AİT ORTALAMA RAKAM %50
ARTIRILARAK NAZARA ALINIR. (HAFİF PREFABRİK BİNALAR, YIĞMA Y.KAGİR BİNA
GRUBUNDA DEĞERLENDİRİLİR.)
NOT: METREKARE NORMAL İNŞAAT MALİYET BEDELLERİNİN ORTALAMALARI ESAS
ALINIR. METREKARE NORMAL İNŞAAT MALİYET BEDELLERİNE ASANSÖR, KALORİFER VEYA
KLİMA TESİSAT BEDELLERİ DAHİL DEĞİLDİR. (BİNADA KALORİFER, KLİMA VE ASANSÖR
TESİSATI VARSA BU BEDELLERE KALORİFER VEYA KLİMA İÇİN %8, ASANSÖR İÇİN %6
ORANINDA İLAVE YAPILACAKTIR.)
--------------------------------------------------------------------
(1) 11/08/1970 gün ve 13576 sayılı Resmi Gazete'de yayımlanmıştır.
(2) 09/04/2002 tarih ve 24721 sayılı Resmi Gazete'de yayımlanmıştır.