The cost estimate submitted in support of the agreement will set forth the items of work to be performed, as broken down into the following categories:

Materials and supplies
Labor
Overhead
Transportation and equipment
Traffic control
Right of way
Salvage, Abandoned Facilities, and Removal of Materials
Credits
Betterments
Items to be paid in highway contract or directly to the utility

All the above items must be sufficiently detailed to provide TxDOT with a reasonable basis for analysis.

Estimates of cost should adhere to Financial Accounting Standards Board (FASB) and Federal Acquisition Regulations ( ).