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 ^art. 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 
Guardrails General 52-26 
Curbs General 53-26 
Miscellaneous 59- 
