A Bill of Quantities (BOQ) is a document used in construction projects to itemize and quantify the materials, labor, and other costs required to complete a project. It provides a detailed breakdown of all the components needed for the project, including quantities, measurements, and specifications. The BOQ is typically prepared by a quantity surveyor and is used by contractors to accurately price and bid on a project. It helps to ensure that all parties involved in the project have a clear understanding of the scope of work and the associated costs.