20 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. 



This would provide the simplest division and consequently the 

 simplest code, which for the case assumed would be as follows: 



COST DIVISIONS. Code. 



Right of way 09 



Grade and roadside (or grading) 19 



Roadway (or surfacing) 29 



Ditches and drains 39 



Bridges and culverts 49 



Supplementary parts 59 



Engineering and supervision 69 



Administration 99 



The first and the last two of these divisions would be compiled 

 from office data so that the cost keeper would be concerned with 

 only five divisions of field data. 



The next advanced step that would be desirable in many cases 

 would be the cost of major operations divided by road parts. This 

 would give information suitable for the comparison of results with 

 work of a like character or with unit prices or estimates. 



COST DIVISIONS. 



Road fart. Operation Code. 



Right of way: 



Plans and surveys General 01-26 



Real estate 02- 



Miscellaneous 09- 



Grade and roadside: 



Miscellaneous Clearing and grubbing 19-08 



Miscellaneous Excavation, common 19-17 



Roadway: 



Subgrade Shaping 20-59 



Base course Laying 23-34 



Top course Laying 27-34 



Ditches and drains: 



Paved gutter Excavating, common 31-17 



Paved gutter Laying 31-34 



Tile drains Laying 33-34 



Catch basins General 33-26 



Bridges and culverts: 



Foundations Excavating, common 40-17 



Foundations Piling driving 40-45 



Foundations General 40-26 



Abutments General 41-26 



Superstructures General 43-26 



Miscellaneous 49- 



Supplementary parts: 



Signs and sign posts General 50-26 



Guard rails General 52-26 



Curbs General 53-26 



Miscellaneous 59- 



