HIGHWAY COST KEEPING. 
19 
TIMEKEEPER'S CODE— Continued. 
ABBREVIATED. 
(2) 
20-59 Grading— fine. 
(3) 
23-26 Base course — general. 
(4) 
23-34 Base course — laving. 
(5) 
23-5G Base course — rolling. 
(6) 
23-62 Base course — spreading sand and 
chips. 
(7) 
27-36 Top course — loading and hauling. 
(8) 
27-34 Top course — laying. 
(9) 
27-60 Top course — spreading bitumen. 
(10) 
27-24 Top course — finishing. 
EXPANDED. 
Roadway. 
20 Subgrade: 
-56 Rolling. 
-59 Shaping. 
-63 Sprinkling. 
23 Base course: 
-12 Crushing. 
-31 Hauling. 
-35 Loading. 
-56 Rolling. 
-61 Spreading materials. 
-62 Spreading screenings, sand, and 
chips. 
-63 Sprinkling. 
27 Top course: 
-31 Hauling. 
-32 Heating bituminous materials. 
-35 Loading. 
-56 Rolling. 
-60 Spreading bitumen. 
-61 Spreading materials. 
-62 Spreading screenings, sand, and 
chips. 
23-06 Cleaning base. 
The timekeeper had only ten code numbers for general use, but 
where detailed costs were desired in order to determine relative 
efficiency and to ehminate wasteful methods 28 code numbers were 
used. 
DETAIL OF COST ACCOUNTS AND NECESSARY CODES. 
The detail in which costs are recorded must be left to the judgment 
of the supervisor or engineer in charge of the work. Unnecessary 
refinements are not desirable, as they only increase the work of those 
who used the data. On the other hand, divisions that are too gen- 
eral and inclusive will prevent the study of results for the purpose of 
promoting efficiency. The use or final disposition of the data is the 
factor which should determine the necessary details. 
For example, let it be assumed that a county engineer or superin- 
tendent desires costs on a brick road for the purpose of making 
reports on expenditures to the board of highway supervisors. In 
this case summary costs of completed parts probably would meet 
the requirements. The divisions would logically be the main divi- 
sions of the road and the costs would be collected by these divisions. 
