No two subs bid a scope the same way. One includes demo, another excludes it and notes it in a footnote three pages down; one bidder's 'complete' package quietly drops a spec section the others priced. Leveling means going through every bid line by line and rebuilding a common basis before any number gets compared.
Done manually, it's a spreadsheet exercise: copying numbers into a master sheet, chasing down what's included versus assumed, and reconciling formats that never match because every sub uses their own template.
Example
Three framing subs bid a multifamily job. One priced hardware separately, one bundled it into the linear-foot rate, and one didn't mention hardware at all. Before the GC can compare the three numbers, someone has to call all three, confirm what's actually included, and rebuild the bids onto the same basis.
Where this goes wrong on real jobs
Inconsistent bid formats turn leveling into hours of manual reconciliation — and manual reconciliation is where errors creep in.
“You send out a clean, structured Excel file. Three bidders return it with deleted rows, rearranged columns, and weird formulas you didn't add. One sends back a locked PDF.”