Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.3 3 Grading

(a) This account shall include the cost of clearing and grading the roadway, and of constructing protection for the roadway, tracks, embankments and cuts.

(b) When a part of a bridge or trestle, or the entire structure, is converted by filling into an earth embankment, and the bridge or trestle is used in lieu of a temporary trestle which would otherwise be required for the filling, the estimated cost of such temporary trestle shall be included in the cost of the filling, and charged to this account. (See note A, under account 6, “Bridges, trestles, and culverts.”)

(c) When a tunnel is converted into an open cut, the cost of clearing, grubbing, and excavating shall be included in this account. (Also see instruction 2–11.)

(d) [Reserved]

DETAILS OF ROADBED AND ITEMS OF EXPENSE

Advertising for contractors' bids.

Berm ditches.

Blasting.

Breakwaters.

Bulkheading.

Clearing land.

Cribbing.

Dikes (including those of earthen construction which are intended to function indefinitely).

Ditches (not required by right-of-way agreement).

Dressing slopes.

Excavation for conversion of tunnels into open cuts.

Filling bridges, trestles, and culverts.

Grading outfits.

Grubbing land.

Material taken from borrow pits.

New channels for streams.

Operations of steam shovels.

Payments for privilege of wasting material on the property of others.

Payments for waste banks off the right-of-way.

Retaining walls.

Revetments.

Riprap.

Spoil banks.

Temporary trestles for fills.

Tools for grading.

Wing dams.