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FM covers and integrates a very broad scope of processes, products / services, activities and facilities. The approach of this standard is to consider the added value provided to the primary activities by adopting a product perspective as recognised by the primary processes or core business in the organisation. This standard therefore introduces the concept of standardised (classified) facility products. The scope of this standard is to provide taxonomy for FM which includes:- relevant interrelationships of elements and their structures in FM; - definitions of terms and contents to standardise facility products which provide a basis for cross border trade, data management, cost allocation and benchmarking; - a high level classification and hierarchical coding structure for the standardised facility products; - expanding the basic FM model given in EN 15221-1 by adding a time scale in the form of the quality cycle called PDCA (Plan, Do, Check, Act); - a linkage to existing cost and facilities structures; - alignment with the primary activities requirements. Additional benefits from this standard are: - Introducing a client rather than a specifically asset oriented view; - Harmonisation of different existing national structures (e.g. building cost codes) on an upper level relevant for the organisation and its primary activities.