HIGHWAY COST KEEPING. 
15 
To obtain a system of class numbers for more detailed costs these 
primary accounts are further expanded as shown in the folic wing 
table : 
PRIMARY ACCOUNTS AND CLASS CODE. 
C, M, AND R. CONSTRUCTION, MAINTENANCE, AND RECONSTRUCTION. 
Right of Way. 
00 Preliminaries. 
01 Right-of-way surveys. 
02 Right-of-way plans. 
03 Real estate. 
04 Damages. 
09 Miscellaneous. 
Grade and Roadside. 
10 Cuts and embankments. 
11 Shoulders. 
12 Berms and slopes. 
13 Trees, shrubs, grass, etc. 
19 Miscellaneous. 
Roadway. 
20 Subgrade. 
21 V drains. 
22 Sub-base. 
23 Base course. 
24 Intermediate course. 
25 Binder course. 
26 Cushion course. 
27 Top course. 
28 Surface. 
29 Miscellaneous. 
Ditches and Drains. 
30 Ditches and gutters. 
31 Ditches and gutters, paved. 
32 Blind drains. 
33 Tile drains. 
34 Catch basins. 
35 Drainage channels. 
39 Miscellaneous. 
Bridges and Culverts. 
40 Foundations. 
41 Abutments. 
42 Piers and bents. 
43 Superstructures. 
44 Box culverts. 
45 Pipe culverts. 
49 Miscellaneous. 
Supplementary Parts. 
50 Signs and sign posts. 
51 Monuments. 
52 Guard rails. 
53 Curbs. 
54 Retaining walls and parapets. 
55 Riprap and revetments. 
56 Roadside treatment. 
59 Miscellaneous. 
Engineering and Supervision 
60 Location and relocation surveys. 
61 Surveys (for operations) . 
62 Plans. 
63 Specifications and contract prepara- 
tion. 
64 Estimates. 
65 Expense of awards. 
66 Office expenses, engineering. 
67 Supervisory engineering. 
68 Inspection and tests. 
69 Miscellaneous. 
P. PLANT AND EQUIPMENT. 
70 Buildings, fixtures, and grounds. 
71 Quarries, pits, material yards, etc. 
72 Power tools and equipment. 
73 Hand tools and equipment. 
74 Livestock and vehicles. 
75 Camp equipment. 
76 Camp buildings and shelters. 
77 Storage and transportation. 
79 Miscellaneous. 
Primary Accounts. 
