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This study is aimed at proposing the cost breakdown structure of present worth method and annual worth method for Heating, Ventilation and Air-Conditioning system. cost breakdown structure is one of the most important procedures in life cycle cost analysis. cost breakdown structure in Heating, Ventilation and Air-Conditioning system, which have consideration for both characteristics of architectural equipment and domestic situations, is categorized with main classification systems such as plan.design cost, initial investment cost, systematic support cost, energy cost, water service and drainage cost, maintenance cost, general management cost, salvage cost, replacement/alteration cost, and other costs, and lower level classifications on each are deduced from reasonable date and factors.The results of this study are as follows;(1) To develop the cost breakdown structure of Heating, Ventilation and Air-Conditioning system for a systematic LCC calculation in present worth method and annual worth method, this study apply the method of additional pertinent level, title, CBS number, block number and variable index.(2) This study propose the cost breakdown structure of present worth method and annual worth method by Heating, Ventilation and Air-Conditioning system.