Engineering Pamphlet (EP) 1110-1-8 establishes predetermined equipment ownership and operating expense rates for construction equipment. It also establishes a method to calculate equipment ownership and operating expense rates for construction equipment when the predetermined rates are not considered appropriate. The overall intent of this pamphlet is to determine equipment costs that are fair and reasonable.
EP 1110-1-8 applies to all USACE Commands. It is published in 12 volumes corresponding to 12 geographic regions.