ENGINEERING FIELD A NOTES TECHNICAL REPORTS DATA RETRIEVAL INFORMATION MANAGEMENT PROFESSIONAL DEVELOPMENT SYSTEM -7ý VOLUME Notes Field Computerized 1 Estimating Guide Washington Office News FOREST SERVICE JANUARY REST SEgy S rwtawc. U.S. DEPARTMENT OF AGRICULTURE 1976 IPEST SCIfQ UýS ErOF FIELD NOTES ENGINEERING Volume Number 8 This monthly newsletter U.S. Department use The of this information use of trade convenience of product The or service in text procedures Because the author respective not intended distribution to Such reader. exclusion publication does type technicians should exclusively for U.S. as the for the information or approval The personal except opinions by read each issue however FOREST SERVICE DEPARTMENT OF AGRICULTURE of the references. engineers this engineers. of any or approved FSM all and official suitable. recommended 20250 an constitute publication Washington D.C. only. the interpretation which may be or policy in is not the represents retirees employees. endorsement of others and must not be construed of material own names use recommendation the its employees of the to its for responsibility by other than mandatory instructions of the engineering assumes no firm or corporation the conclusion evaluation for published of Agriculture-Forest Service and of Agriculture Department or is 1 1976 January and publication is COMPUTERIZED COST ESTIMATING Ted GUIDE Zeally Sierra National Region Forest 5 INTRODUCTION The in Definitive the Forest and Cost Estimating equipment method has material distinct and the production of being The major disadvantage The Sierra National procedure. costs. using this Construction is one of units of work advantage required the procedure method In this Service. has methods several of costing rates under varying expected responsive to changes in been the time required has Forest overcome of labor analysis conditions. This labor equipment and a cost to prepare hurdle this estimating used by an are identified followed estimate by computerizing its Guide. Cost Estimating THE COSTESTIMA TING GUIDE The Construction period of and Sierra by for easy retrieval preconstruction contractors input Guide used on the Sierra National personnel. and production equipment computer Cost Estimating time rates for The major work major items of work and updating. personnel using This effort available and placing of this labor information by the Forests literature studies over a identifying and publications in the construction a local include to Structural plate culverts Underdrain Downdrain of pits and quarries Berm drain Watering Berms Reshaping consisted was expanded Clearing and grubbing Roadway excavation Development tasks Forest was developed Aggregate base and surface courses and finishing existing roadways Dust oils Riprap The guide was developed effort was made to cover For example previous an existing include in installations common Now drainage with the intent that in in updating would be computerized more variables than had been considered culvert installation common costs material. This had included portion of the guide common and boulder combinations updated by computer. 1 alone has each and in so considerable the past. only one variable natural drains and in aftergrade situations two types of in - estimated solid installation been expanded rock. in to for installation COMPUTER PROGRAMMING AND PRINTOUT All equipment and labor equipment necessary. timber kept sale for rental The following The development including For real would of the entire cost additional Forest Region to information 5 wage record This of the hourly wage when updating output is the generated cost estimating or cost for procedures. is each It is are required later in the contract. or modifications the base document of almost made and contact $2000. from which the computer program was Programming since computerizing $100 approximately enter computer only the COMPUTER SA VINGS guide has been so that developed the into a permanent adjustments an investment savings salary that cost is sample of the output. a partial COSTS AND developed required updates is punched be to or project and becomes use in the event The coded and the program have rates DEVELOPMENT $700. is to $250. equipment Ted Zeally Area Code 209-487-5161. 2 Costs rates costs the updates. now and Assistant run less computer Forest were approximately Prior to than computerizing $10 per update time. Engineer. Sierra National DATA INPUT EQUIPMENT EQPT. RATES ID. FOR ESTIMATING GUIDE COST NO. JULY 1975 OFSCRIPTTnN D.A 1 2 I CAT4AA nADFRCAT SFRTAI RATF W/RI 9An.42H AnF WTNrW 17 4 rWTPPFR12.IATdrIITTFPWFAn R CHAINSAW.SHP 6 r.RAnFRCAT 7 n-A A rnMPRFSSL1R6n0.900rFM rAT 12F99F W/RTPPFR _ SFRTAI AND RLynF 11 WATER 12 SHEEPSFOOT 13 COMPRFSSOR900-1 14 AIRTRACK0-41N. 15 TRUCK TRACTOR. 16 TRAI R 17 DW-20 OR 18 TRUCKUNDER 19 BACKHnFS0HP_ 20 WACKERGROSSWT_ 21 DUMP ARE FROM EQUIPMENT TTRFn RnLIFRSFIF TRUCK 4000GAL OR Inw 270 12 TOI TOWED DOUBLEDRUM 00.FM 60.000GVW RUBBER 12 T T PERIA CU YD_1 RATES AND GENERAL 432n 138160 dD cn 7000 3O - -on WAGE 19 80 1-60 % 2_6n 45 12 no 13.00 _50 52 On 4.50 .6 2Z-4n 9 24 00 10 50 SO - 25 27-00 6.5O PREVAILING 6800 LI5 -----------1.-7 FS .5 u5 RATFSFnR 96 42.00 50 An-o0 50 17 SO 10A.00 lp-no in so ___ AREA 2_..nATED 00 -50 -all 0 on .5 - 9-sr A% 03.60 5n 000GVW 0-2501BS -ar 25 L1 RFO _SCRA 10 A0 20.00 SnTDN RFn4n P/W 1311 12.QII._. 17.60 MP ROLLER GRID TRUCKHIGHWAY. RENTAL W/P PROPFLIFn.R _DAILY 45 55 3S _ FACTOR 50 a 1 RUBBER 29 1700 JACKHAMMER 10 R/W SFRIAI_ TRIrKTnFF 9 ANn HICHWAY2.27T 3 RATES DATE 6-80 5n JUIY 10 26 1 975 n0 COST DATA INPUT LABOR RATES LABOR ID. FOR ESTIMATING JULY NO. TRACTOR 3 TRUCK 4 CHAINSAW 5 CHOKESETTER 6 CONSTRUCTION 7 GRADER 8 AIR OPERATOR 9 DUMP DRIVER18-24CU.YD. OPERATOR ROLLER 11 WATER TRUCK BLASTER HEAVY 14 RUBBER-TIRED BACKHOE RATES ARE FROM EOU DRIVER4-6YDS. OPERATOR TRUCK 13 PER DIEM AT CALCULATIONS. BLADE OPERATOR 12 15 LABORER OPERATORPOWER TOOL 10 INCLUDES BASE OPERATOR4-12CU.YDS. LOADER 2 COST L975 DESCRIPTION 1 IN GUIDE AND DUTY PER PMENT RENTAL_ COST/HOUR 15.140 16.340 14.500 15.700 12.320 13.520 10.985 12.185 10.835 12.035 10.735 11.935 14.980 16.180 10.985 12.185 11.735 12.935 14.000 15.200 DRIVER2500-4000GAL. 11.850 13.050 POWDERMAN 11.210 12.410 12.185 13.385 14.500 15.700 TRANSPORT TRUCK EARTHMOVING DRIVER EQPT. OPER. TO 45YD. OPERATOR $1.50 RATE HOUR 14.980 ADJUSTED RATS 0.8 BECAUSE AN4__GENERAL__ PROFIT PREVAILING AND WAGE OVERHEAD RATES.IF0R. RATE 16.180 AT 25% IS ALSO APPLIED TO PERDTEM EXCAVATION EXCAVATION PRINTOUT COSTS PER CUBIC YARD FOR SIDECASTING AND LAYER PLACEMENT JULY 1975 DOZERS SLOPES EXCELLENT 0-25% SCRAPER AVERAGE SLOPES .........................2s-----..3501--...-..-......--PUSH DIST. 150 250 350 150 250 COMMON .2 .3 46 RIPPING _52 .7 _93 _30 42 _61 _A7 25-40% UNFAVORABLE ---- -.-.------.... ----- 350 150 SLOPES 250 OVER 40% EXCEL. ---- ..----- 350 67 I -0A 114 76 13R AVE. I HAUL 30 1 DOZER AVE. I ... 700 _9A 1-09 2y9 -An Z3.84-04 UNFAV. DISTANCE --- 3-AA ----PUSH BLAST 2.81 4.16 5.00 3.28 _.5__.._4..1.0_ 4.68--_ S21 t4ikRitfkfttttttfRRyffRfFttttktttfktkitfkRkf EXCAVATION PER COSTS CUBIC YARD FOR CONTROLLED COMPACTION DOZERS EXCELLENT SLOPES 0-25% SCRAPER AVERAGE SLOPES 25-40% UNFAVORABLE SLOPES OVER .--.-...... -................ .................. ........................... .................. 150 250 350 150 250 350 DIST. COMMON .4 .7 .8 RIPPING .9 1.45 1.74 .5 .8 1.13_-__1163- 150 250 40% COSTS 3.36 FOR 4.97 SCARIFYING MINOR AND ROCK MODERATE PREVALENT REMOVING ROCK ROCK ROCK F ROM _T_ ROADWAY $ 208.20 PER MILE ------ S 416.40 PER MILE ----- $ 83280 PER MIj.E GRADING IN COMMON FINISH GRADING IN ROCKY MAT ER. MATERIAL AJ_.CO COST TS. AVE. MAUL DISTANCE UNFAV. 700 1.05 1.26 1-92 2.03 1.42 2.13 2.57 2.44 3_37 4.98 5.32 6.86 9.51 _ x.7.34____ 8.81 69 4-19 Rftktititiftffifi -SURFACE $.59...3.2..PEH $2116.80 AVE. _70 kkkkkiRkktRRRkfRtRRRkRRRItRRffttttRtRRRfkkktRf FINISH DOZER 1.00 6.91__.._._. --------- EXCEL. f ----........ -............ 350 tRiktftfRfRtfttkf RfiRtftttffkffttfikttff BLAST 7.23 kfkifi PER MILE. MILE Rfliik CULVERT INSTALLATION CREW COSTS JULY 1975 MATERIAL OPERATION EXCAVATION18-36 IN.DIA. EXCAVATION18-36 INDIALARGER EXCAVATION42 IN.AND EXCAVATIONf42 IN AND LARGER BACKFILL18-36 IN.DIA. RAf KFILL42 IN AND ARIFR COST/HOUR COMMON 60.48 BLASTTNG COMMON 88.75 100 69 AND BLASTING BLASTING COMMON CDMMfN 1 AND RI 70.40 89-81 ASTTNr ttkktttt-kttttR1t_t7tftýtt INCLUDES SUPPLIES BLASTING CULVERT AFTER GRADE PIPE AT 1635.00 S INSTALLATION COST PER PER TON LINEAR FT. FOR 18-36 IN. PIPES JULY COMMON __ 75%COM/25XOULDERS 50%COM/50Y0OULDER9 IN CMP 9.37 1043 17 24 IN CMP 10.73 12.62 24.03 SIZE COMMON 75%COM/ BOULDER$__ 5% N .CM 7.41 24 IN CMP 8.91 9-21 36 IN CMP 12.20 12.35 18 I 48 HARD 41 ROCK 35 49.97 INSTALLATIONS GRADE PIPE 1975 _- INSTALLATIONS SIZE 18 BEFORE tiitiitttii ---------7 5 ý-- ----- .. Z----- -------.__. 11 05 15.88 HARD ROCK 12.29 16 24 28.33 tttkkttktttýtiRf.t1tktkRtttttt CULVERT INSTALLATION INSTALLATION COSTS INSTALLATION COST COST FOR FOR A A DROP DROP INCLUDE PROFIT INLET IN COMMON INLET IN BLASTING AND OVERHEAD MATERIAL MATERIAL IS IS S 9265 INCLUDING $189.09INCLUDING PROFIT AND OVERHEAD PROFIT AND OVERHEAD COSTS FOR RESHAPE AND FINISH EXISTING ROADWAY JULY 1975 t TASK REMOVE CLEAN DESCRIPTION CREW SLIDES AND DITCHES RESHAPE AND CULVERTS SCARIFY IMPORT CUSHION REMOVE OR SHOOT RESHAPE.SCARIFY ROADWAY DAILY 1101.96 N 320.92 529.32 0 P 1112.20 ROCKS 0 779.28 ROADWAYROCKY R 1058.40 S 193.60 COMPACTION PRODUCTION RATE M UNDERDRAIN COSTS EXCAVATION CREW IS S 48.55 PER HOUR EXCAVATION CREW IS $ 83.28 PER HOUR IN COMMON AIR COMPUTE BASED 350 OF 1 FT. MILE 1 1/2 MILE OF SLIDE AND INCLUDES HAUL DISTANCE. CULVERTS CLEANING DAY BASED ON LOCATION INCLUDES HR/SHOT MUST VOL DITCH/HR. PER COMPUTE RATE ON PER OF MOVE BORROW AND VOLUME IN/OUT DAY COINCIDE WITH GRADING RATE OF RESHAPE ROADWAY MA_LEB_IAA.------_.__._._._.._.--_-----____ .-----_-_--INSTALLATIONEX ASSEMBLY TN COMMON BACKFTLL ASSEMBLY TN DIRT BACKFTLL ASSEMBLY TN HAUL MATERIAL______----_.__ BLA$ILN_C- BACKFTLL OF MATERIAL IS -ý.L9__PE.-I TN_FL.LNCLUOINH__PRnFTT AND OVFRHFAD nVERHFAD-TNSTALLATTONIEXC INSTALLATIONEXC -----THE INSTALLATION COST ABOVE OF A COSTS DO BERM DRAIN RI NOT INCLUDE .I AND ASTTNC BnULDEES ROCK RISERS OR IS LS__S_.11xýZ4_.PEA11N_..._FI_...TNL.LUDISPRaELL S 29-2- PFR ITN FT .TNr IInTNr. PRnF1T AND ttttttttt FILTER_MýTEB 559.67.INCLUDT.N.PROEll- L9L__L11.S.TS.-- ANR_-O.VE.RHFAR _ --_._ _-____.._..__.._--__ ANn nVFRHFAn OFFICE NEWS WASHINGTON TECHNOLOGICAL IMPROVEMENTS H. T. Taylor Assistant Director FEDERAL WATER POLLUTION CONTROL ACT PUBLIC The LAW 92-500 efforts impact of these will have The completed Agency The some EPA - underway Pollution in the and requirements on preparing diverse within efforts It although we want however a few underway more of the or are being it the Forest obvious is involvement Regions Law 92-500 subsequent that NPS articles recent you the wide range or comprehensive. Undoubtedly Only those there are Stations that not in included Field on FS engineering Notes informing Protection 92-500. this pollution are in the evolving in you many relate list. It other having activities Nonpoint to is and developing of the activities evident stages. requirements Source that We and programs. State-of-the-Art Nonpoint Water Quality Modeling in Wildland by FS under a contract Report prepared 3. of Forest of which have been with the Environmental Experiment are some activities PL administering are listed. and Forests the control of Economic Evaluation Nonpoint Sources FS study Strategy the these requirements Management A Assessment 2. Service. not our purpose to assess is show to coordinated are by no means all inclusive significance and impact 1. work describes still Office Public for Service programs the agency charged with listed activities Washington many NPS pollution. pollution. briefly list others are Nonpoint Source on our effect NPS are generating on Forest activities with following 92-500 relate to significant involvement PL of requirements Most of these for proposal the of Alternative of Water to Control with Control EPA. Strategies for Silvicultural Pollution EPA currently of Pollution Position paper prepared by FS. 8 under evaluation. from Silvicultural Activities the plan their 4. Development Erosion Control to Information 5. Control Pollution Silvicultural Control During Source National regarding Interim Pollutant of preparation Reviewed by FS the at by FS. Construction Highway for Research Transportation Discharge Elimination amendment by EPA Proposed 7. and reviewed by FS-NFS. Board and reviewed New EPA Program for Such Sources Feasible by FS-Research Report coauthored 6. by prepared Guidance Informational Extent to code to environmental request of the Federal Regulations impact statements. Department. Permit Regulations Final Discharge of System Section 404 of PL 92-500 Engi-neer Regulations could nonpoint sources of affect Department work pollution. FS Part of on proposed Corps of group commenting regulations. 8. Cost and Effectiveness from Selected Nonpoint of Control of Pollution Sources Com-mission Report by Midwest on Water 9. Proposed A. Monongahela C. Silver - Region - Region NF - Region Horse Creek - Region Creek evaluating operations sediment where sediment and roads Cost Effectiveness from roads are for Study funding Research an array logging of have been reviewed and authority to of Techniques for Reducing NFS Study Engineering 9 for FY and logging different operations different and sediment and are proceed. Sediment from Logging Roads Proposed measuring different an array of involved proposals for of array different an involved minimizing measures. being considered 8 1 from an array of are National by FS. 4 yields where the 9 studies with cooperative yields for Quality report reviewed Field Studies Proposed 10. Institute Coweeta Watershed B. D. Research 1977. OPERATIONS Harold L. Strickland Assistant Director MANAGEMENT-PROGRAM WORKSHOP ENGINEERING NOVEMBER Regional 17-21 1975 Engineering November 17 to Operations get a better on programming impacts opportunity to exchange understanding Chief from Six Rex Resler Deputy WO Chiefs Tom held were programming budgeting addition to the discussion to and We sessions. will be sent to Regional to are listing the workshops. All recommendations are being Foresters through requirements addition with Chief John had the objectives of they The concerns. of and McGuire Associate Peterson and with various representatives define and manpower In week the and Budget. Management identify and D.C. Planning Acts Regional sessions Max Nelson and Washington personnel. specific through discussion Staffsl and the Office of workshops and express information in Resource of the and engineering budgeting the meeting were accomplished met representatives problems confronting Engineering recommended formulate action plans in in the recommendations that were produced by and those that are adopted analyzed by this office channels. appropriate OTHER RECOMMENDATIONS WORKSHOP RECOMMENDATIONS Make 1. an evaluation of the impact on the technical input the Forest this layer steps to effect a and placement uniform be placed on grade at Service-wide each Region Regional process to determine its process of the filtering process decisionmaking on evaluating and processes and in the concept of technical specialists. levels levels the level of recruitment selection Develop its the day-to-day for should our current recruitment increase authority multi-Deputy organization required Emphasis and introduces Evaluate 2. 3. Supervisor. DISCUSSED WITH CHIEF MCGUIRE for and where warranted to or National centralize take recruiting level. evaluating capital investment proposals. 4. is 1 Develop and approve the unit or resource plan before a capital investment project undertaken. Develop-ment Personnel Management Administrative Management and Budget. 10 Engineering and Program Timber Sale Augmentation 5. Make A. if adjustment B. Forest D. Use a 3-year average contribution be then task force either made up and policy consider funds. sale complexity 1976 by the Regions full without to no contribution. Management evaluate Regional and to develop study prior to made representatives from each of engineering the last 2 weeks in January of alternatives and funding requests. Changes index for planning funded or the a representative from Administrative Engineering testing of midyear supple-mentation. Adjust and Collins with the option timber sales via appropriated prior to C. A 6. contributions for are necessary. changes roads Construct will WO allocations Regional responses a second and the Region should meet to generation in Fort a proposed format for implementation. Engi-neering PERSONNEL-ORGANIZATIONAL 1. Each Region should organization ISSUES establish and criteria where such for the need for a District determining a need exists criteria for how determining it will be structured. 2. for Each Region should screening The i.e. Engineering review board process a functional develop and reviewing PRI individual data. respon-sibilities. 3. grade Forest Service should for recognition In the concepts interim contained in create to talent each Region equal a dual to should career that strive Region should Resource Management review for 11/75 for full 21 by 2/1/76 and analyze Concept ladder given the Chiefs 6150 letter of August Each 4. strive technical which implementation of the Operations determine 5. A. The need B. The major elements and subelements C. Regional Each 11/75 How we priorities B. Whether and methods review Engineering for Meeting and of the system. dealing with each element. and analyze by 2/1/76 Meeting Operations can best meet the Resource long-range A Human such a system. Region should Planning A. for allow 1975. a paper entitled Engineering will managerial Manpower Planning or not such a system a paper entitled and determine Planning Acts Manpower requirement for a System. should process. 11 be tied into the Program-Budget DATA An 1. automated data base that The Program Development 2. integrating and coordinating and resource system the complements Planning Act requirements Resource PDB and Budget Regions be developed should for budget all Staff should and process resources. assert leadership in program accomplishment data systems for all functional of functional efforts should be avoided. Duplication areas. PDB con-ducive 3. should Engineering of data systems the for Planning outputs 4. an to used support transportation should accomplishment for System and the Resource The preceding Although future the full system TIS and the development and utilization and and displayed identified accountability other assigned activities. for in a should manner that will be be such that they can be purposes under the effective beginning Program Budget Planning Act. an represent numerous of the we have made much through in assisting and program outputs recommendations and resolution identification be evaluation effective by in progress issues associated with past we can expect the to the for our systematic Engineering make efforts. more even the in development and implementation of a comprehensive Transportation Human System Management program and a Resource CONSULTATION Management System. STANDARDS C. R. Weller Assistant Director FEDERAL INTERAGENCY COMMITTEE FOR RECREATION WASTEMANAGEMENT RESEARCH The in Federal 1973 as defined Interagency and functions. objectives research Committee and development Recreation for test primary purpose was to prevent Its Station by efforts 1973 the Interagency the numerous Committee was accepted under the auspices of the Interagency Federal Protection Waste Management Research was organized that would operate according to clearly Federal needless duplication agencies involved of with Waste Management. In November various Recreation a working committee not a policy committee agencies Agency Department Office of on represented of Chief as a formal Conference on the Coordination the Engineers Army Bureau of Interagency Corps of 12 Committee Engineers Land Management committee operating of Research are Activity. The Environmental Waterways Bureau of Reclamation Experiment Bureau of Outdoor Recreation Fish and Wildlife both Federal Highway Service and Tennessee Valley Authority. The Committee and area hopefully facilities. The and development Waterwaste that the treatment been pursued is the first priority agencies An in the various and needs are identified approach effective to or for and highway recreation and a logical efforts accomplishments the rest total of expenditure that Some presently pursuing. systems but these are secondary water are being management aspects of recreation waste is The exchange a year using a formal agenda. and methods facilities permits undertaken and potable waste in solid at comprehensive a and provides management research generated Forest efforts. The Committee meets twice on systems Committee and development research Mutual arm operating its share in technical agencies eliminated. is Committee has Interagency technical for and/or reuse of wastes Interagency problem of recreation waste research forum and Park Service National Service of Research Office participating duplication treatment disposal collection the an exchange provides problems and solutions regarding failures Administration Health Public Service has of technical information or have investigated interest efforts. been tried by various always one of the items discussed. is and an Administra-tion almost-completed work example of coordinated at the December meeting. systems. Committee for Forest Kolzow also attended wastewater The information Waste characterization The San agencies. Station and the Federal and characterization of various be distributed will that effort Management Research to field Highway units made has function is Dimas Equipment types of the three agencies results type of coordinated been an Engineering several This this flows of recreation area work for were discussed use in design the Federal very satisfactorily of Interagency during the existence. its Service has WO is Recreation past three years of The It Federal Experiment rates over the past 18 to 24 months. waterwaste wastewater area between efforts been working on flow all wastewaters recreation Center the Waterways Development have of study Staff. of the management the active Briar meetings past few member Cook to of this committee formally San Dimas Equipment present the work that San represented Development Dimas has by Center undertaken Bill has in years. Should you desire additional information Committee functions on the Interagency or want to bring up what you believe is a new method or system for discussion and to find out if it has ever been used before by other Federal agencies contact 13 Bill Kolzow. INVITATION TO READERS FIELD NOTES Every reader is short you would article FIELD NOTES Material to Regional Office may short articles or vary to see to black and white Each Region items short and for you have a news item or you invite is sentences to submit FSM length it to of material Washington the to by the accurate pages however typewritten submitted should all illustrations The 7113. several to reviewed current timely technically material All should be publication Service-wide are preferred. be original drawings Office or glossy photos. has an Information Coordinator The and material for publication. McCabe R-1 Bill R-2 Allen Groven k-3 Bill Coordinators If we engineers information engineers from several news Office that the should be typed double-spaced questions with Washington the to informative and of interest submitted share Service for publication. submitted respective like FIELD NOTES. of an article for author a potential OF Strohschein should direct questions whom to are Coordinators R-4 Ted Wood McCoy R-5 Jim R-6 Kjell Bakke R-8 Ernest Quinn concerning should submit both personnel field R-9 Norbert Smith R-10 Bill WO format editing Vischer Al Colley dates publishing and other problems to Forest Service USDA Engineering Staff Attn Gordon L. Rome Washington D.C. Telephone This publication is Office Manager or the sent to your office from the Washington If you Regional are Editorial Services 20250 not Washington now Information use Form 7100-60 Office Office or Rita E. Wright Area Code 703-235-8198 distributed from the and Area Headquarters. Washington Office directly receiving a copy Coordinator for this purpose. to to all and would increase the Copies of back issues Regional one number like Station ask your of copies are also available and can be ordered on Form 7100-60. 14 GPO 898-500