HIGHWAY COST KEEPING. 21 
COST DIVISIONS— Continued. 
Road part. Operation. Code. 
Engineering and supervision: 
Supervisory engineering General 67-26 
Inspection General 68-26 
Miscellaneous 69- 
Administration : 
Engineering, departmental 97- 
Miscellaneous 99- 
For the purpose of obtaining costs in more detail than is given 
in the foregoing, both the class and operation codes are susceptible 
of further divisions. In the following, divisions are made of the 
example chosen which are as complete as will generally be practical 
to use for highway cost keeping except in those cases where efficiency 
studies are desired. 
COST DIVISIONS. 
Road part. Operation. Code. 
Right of way: 
Preliminaries 00- 
Right-of-way surveys General 01-26 
Right-of-way plans General 02-26 
Real estate 03- 
Damages 04- 
Miscellaneous 09- 
Grade and roadside: 
Cuts and embankments Excavating, common 10-17 
Cuts and embankments Excavating, borrow 10-16 
Cuts and embankments Drilling 10-14 
Cuts and embankments Blasting 10-03 
Cuts and embankments Loading 10-35 
Cuts and embankments Hauling 10-31 
Cuts and embankments Wasting materials 10-69 
Cuts and embankments Rolling 10-56 
Shoulders Rolling 11-56 
Shoulders Shaping 11-59 
Berms and slopes Trimming 12-66 
Berms and slopes Planting 12-48 
Miscellaneous Clearing 19-07 
Miscellaneous Grubbing 19-28 
Miscellaneous Blasting 19-03 
Roadway: 
Subgrade Shaping 20-59 
Subgrade Sprinkling 20-63 
Subgrade Rolling 20-56 
Base course Loading and hauling 22-36 
Base course Forming 22-25 
Base course Mixing 22-38 
Base course Placing 22-46 
Base course Shaping 22-59 
Cushion course General 26-26 
Top course Loading and hauling 27-36 
