1G BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. 



PRIMARY ACCOUNTS AND CLASS CODE— Continued. 

 A. ADMINISTRATION. 



80 Executive. 



90 Maintenance of office. 



92 Legal. 



94 Clerical. ■ Primary Accounts. 



95 Fiscal. 



97 Engineering, departmental. 

 99 Miscellaneous. 



Note. — It will be observed that no divisions beyond primary accounts have been provided under Plant 

 and Administration. These can be expanded further to meet the requirements of the organization. 



OPERATION CODE. 



The next step is to develop a series of operations and a corre- 

 sponding code which will include all the operations performed by 

 the various departments to construct and maintain the works under 

 their supervision. This may be accomplished in either of two ways. 

 One is to list with each class of work all the operations that are 

 performed under it. The other is to designate an operation by 

 symbol and prefix this symbol with a class symbol, designating the 

 class of work. By the first method such an operation as " rolling" 

 would be listed under each roadway part and for both construction 

 and maintenance. In the latter method, which is followed in this 

 bulletin, "rolling" occurs only once in the operation code and the 

 class code symbol is prefixed to give it the distinguishing classifica- 

 tion. Thus any work can be indicated by combining a class code 

 symbol and an operation code symbol. 



The operation code consists of a list of descriptive phrases arranged 

 alphabetically and designated by consecutive numbers following a 

 dash or decimal point. This dash or decimal shows the linking 

 together of the classification and operation codes. The operation 

 code must include all operations necessary to be performed and the 

 phrases must be limited to a single interpretation. The divisions of 

 the primary and general accounts given previously form the class 

 code. As these class code numbers represent road parts or depart- 

 ments of the organization, an accumulation of a number of opera- 

 tions for any particular road part or department is effected readily 

 by grouping all of those having the same class number. Below is 

 given a typical operation series for the general operations of con- 

 struction, reconstruction, and maintenance of highways. A similar 

 code could be devised for other operations. 



