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In this video tutorial, Ahmad Adel from Cost Engineering Professional demonstrates how to prepare a cost estimation rate breakdown analysis in Excel. He emphasizes the importance of developing skills for enhancing cost engineering careers. The tutorial begins with a Bill of Quantities (BOQ) related to substructure and superstructure works. Unlike a standard BOQ that has a single rate column, Ahmad aims to split the rate into four categories. To achieve this, he adds ten additional columns for a more detailed analysis. The video aims to guide viewers through the process step-by-step.