UNITED STATES DEPARTMENT OF AGRICULTURE 
BULLETIN No. 660 
Contribution from the Office of Public Roads and Rural Engineering 
LOGAN WALLER PAGE, Director 
Washington, D. C. 
September 12, 1918 
HIGHWAY COST KEEPING 
By 
JAMES J. TOBIN and A. R. LOSH 
U. S. Engineer Economists 
Reviewed by 
HALBERT P. GILLETTE 
Consulting Cost Engineer 
CONTENTS 
Page 
Part I. Cost Keeping in General ... 1 
The Fundamentals of Cost Keeping 1 
Cost Elements 2 
Fixed Charges 9 
Highway Cost Analysis 10 
Units of Measurement 11 
Part IL Cost Keeping for Highway Work 13 
Essentials of a Cost System ... 13 
Classification of Expenditures ... 13 
Operation Code 16 
Method of Obtaining Class and Oper- 
ation Number from Code .... 17 
Page 
Part H. Cost Keeping for Highway Work 
—Continued. 
Method of Obtaining Class and Oper- 
ation Number from Code .... 17 
Use of Code in Operations .... 18 
Detail of Cost Accounts and Neces- 
sary Codes 19 
Recording Forms 23 
Immediate Use of Cost Data ... 30 
Final Disposition of Cost Data . . 30 
Definitions of Operation Terms . . 39 
Appendix 42 
P 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1918 
<T 
