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In this video tutorial, Ahmad Adel introduces viewers to preparing a cost estimation rate breakdown analysis in Excel. He emphasizes developing skills for advancing in cost engineering and begins with an overview of a Bill of Quantities (BOQ) related to substructure and superstructure works. Unlike the standard format that uses a single rate column, he presents a method to split the rates into four categories. To achieve this, he adds ten additional columns to the BOQ for further breakdown. The tutorial aims to provide a detailed approach to improve cost estimation practices.