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In this video tutorial, Ahmad Adel introduces viewers to preparing a cost estimation rate breakdown analysis in Excel. He focuses on enhancing skills for a career in cost engineering. The tutorial begins with a Bill of Quantities (BOQ) for substructure and superstructure works. Ahmad emphasizes the need to break down the cost estimation into four categories, unlike the usual single rate column. To achieve this, he adds ten columns to the existing BOQ format. The video aims to guide viewers in effectively analyzing and estimating costs in detail.