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EP1110-1-8 Construction Equipment Ownership and Operating Expense Schedule

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.

Current Rates

The following components are unique to each region, and can be found beneath each region's section:

  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors and Freight Rates (Appendix B)

All other information can be found in the Information Common to all Regions section.

Collapse All Expand All
  • EP 1110-1-8 Full Text
  • Worksheet for Rate Calculations - Land Based (Appendix A)
  • Worksheet for Rate Calculations - Marine Based (Appendix A)
  • Guide for Selecting Operating Conditions (Appendix C)
  • Equipment Hourly Calculation Factors (Appendix D)
  • Equipment Indices (Appendix E)
  • Tires (Appendix F)
  • Tire Wear Factors (Appendix G)
  • Manufactures List (Appendix H)
  • Federal Cost of Money Rate
  • Equipment Accessories (Appendix J)
  • Ground Engaging Component Costs Included in Repairs (Appendix K)

 

  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 5.75%
Working Hours Per Year (WHPY) 1,330
Labor Adjustment Factor (LAF) 1.15
Electricity Cost Per Kilowatt-Hour $0.144
Gasoline Cost Per Gallon $2.50
Diesel Cost Per Gallon (Off-Road Use) $2.48
Diesel Cost Per Gallon (On-Road Use) $2.99
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $32.56
Over 240 cwt - 300 cwt $26.40
Over 300 cwt - 400 cwt $22.75
Over 400 cwt - 500 cwt $20.20
Over 500 cwt - 700 cwt $29.27
Over 700 cwt - 800 cwt $29.27
Over 800 cwt - 99,000 cwt $29.56

 

 

 

 

  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 5.95%
Working Hours Per Year (WHPY) 1,410
Labor Adjustment Factor (LAF) 1.02
Electricity Cost Per Kilowatt-Hour $0.100
Gasoline Cost Per Gallon $2.37
Diesel Cost Per Gallon (Off-Road Use) $2.32
Diesel Cost Per Gallon (On-Road Use) $2.79
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $15.31
Over 240 cwt - 300 cwt $12.30
Over 300 cwt - 400 cwt $10.57
Over 400 cwt - 500 cwt $9.37
Over 500 cwt - 700 cwt $13.30
Over 700 cwt - 800 cwt $13.30
Over 800 cwt - 99,000 cwt $13.43

 

 

 

  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 7.75%
Working Hours Per Year (WHPY) 1,490
Labor Adjustment Factor (LAF) 0.90
Electricity Cost Per Kilowatt-Hour $0.098
Gasoline Cost Per Gallon $2.20
Diesel Cost Per Gallon (Off-Road Use) $2.22
Diesel Cost Per Gallon (On-Road Use) $2.67
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $20.15
Over 240 cwt - 300 cwt $16.85
Over 300 cwt - 400 cwt $14.68
Over 400 cwt - 500 cwt $13.10
Over 500 cwt - 700 cwt $20.35
Over 700 cwt - 800 cwt $20.35
Over 800 cwt - 99,000 cwt $20.55

 

 

 

  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 5.45%
Working Hours Per Year (WHPY) 1,160
Labor Adjustment Factor (LAF) 1.05
Electricity Cost Per Kilowatt-Hour $0.103
Gasoline Cost Per Gallon $2.36
Diesel Cost Per Gallon (Off-Road Use) $2.29
Diesel Cost Per Gallon (On-Road Use) $2.76
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $26.28
Over 240 cwt - 300 cwt $20.53
Over 300 cwt - 400 cwt $17.46
Over 400 cwt - 500 cwt $15.40
Over 500 cwt - 700 cwt $20.25
Over 700 cwt - 800 cwt $17.36
Over 800 cwt - 99,000 cwt $9.73

 

 


  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 7.25%
Working Hours Per Year (WHPY) 1,270
Labor Adjustment Factor (LAF) 0.99
Electricity Cost Per Kilowatt-Hour $0.097
Gasoline Cost Per Gallon $2.25
Diesel Cost Per Gallon (Off-Road Use) $2.20
Diesel Cost Per Gallon (On-Road Use) $2.65
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $18.98
Over 240 cwt - 300 cwt $15.11
Over 300 cwt - 400 cwt $12.94
Over 400 cwt - 500 cwt $11.46
Over 500 cwt - 700 cwt $15.88
Over 700 cwt - 800 cwt $14.14
Over 800 cwt - 99,000 cwt $9.57

 

 


  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 5.10%
Working Hours Per Year (WHPY) 1,430
Labor Adjustment Factor (LAF) 0.88
Electricity Cost Per Kilowatt-Hour $0.086
Gasoline Cost Per Gallon $2.20
Diesel Cost Per Gallon (Off-Road Use) $2.16
Diesel Cost Per Gallon (On-Road Use) $2.60
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $23.96
Over 240 cwt - 300 cwt $19.23
Over 300 cwt - 400 cwt $16.52
Over 400 cwt - 500 cwt $14.47
Over 500 cwt - 700 cwt $20.69
Over 700 cwt - 800 cwt $17.74
Over 800 cwt - 99,000 cwt $9.94

 

 


  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 8.10%
Working Hours Per Year (WHPY) 1,560
Labor Adjustment Factor (LAF) 1.14
Electricity Cost Per Kilowatt-Hour $0.110
Gasoline Cost Per Gallon $2.91
Diesel Cost Per Gallon (Off-Road Use) $2.64
Diesel Cost Per Gallon (On-Road Use) $3.18
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $30.76
Over 240 cwt - 300 cwt $25.10
Over 300 cwt - 400 cwt $21.68
Over 400 cwt - 500 cwt $19.27
Over 500 cwt - 700 cwt $28.34
Over 700 cwt - 800 cwt $24.29
Over 800 cwt - 99,000 cwt $13.61

 

 


  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 5.35%
Working Hours Per Year (WHPY) 1,480
Labor Adjustment Factor (LAF) 1.05
Electricity Cost Per Kilowatt-Hour $0.085
Gasoline Cost Per Gallon $2.87
Diesel Cost Per Gallon (Off-Road Use) $2.60
Diesel Cost Per Gallon (On-Road Use) $3.13
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $28.74
Over 240 cwt - 300 cwt $19.94
Over 300 cwt - 400 cwt $16.17
Over 400 cwt - 500 cwt $13.92
Over 500 cwt - 700 cwt $11.26
Over 700 cwt - 800 cwt $9.51
Over 800 cwt - 99,000 cwt $6.48

 

 


  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 4.75%
Working Hours Per Year (WHPY) 1,000
Labor Adjustment Factor (LAF) 1.16
Electricity Cost Per Kilowatt-Hour $0.201
Gasoline Cost Per Gallon $2.92
Diesel Cost Per Gallon (Off-Road Use) $2.45
Diesel Cost Per Gallon (On-Road Use) $2.95
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $73.47
Over 240 cwt - 300 cwt $52.89
Over 300 cwt - 400 cwt $38.24
Over 400 cwt - 500 cwt $33.41
Over 500 cwt - 700 cwt $31.24
Over 700 cwt - 800 cwt $28.53
Over 800 cwt - 99,000 cwt $24.40

 

 


  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 4.25%
Working Hours Per Year (WHPY) 1,520
Labor Adjustment Factor (LAF) 1.23
Electricity Cost Per Kilowatt-Hour $0.296
Gasoline Cost Per Gallon $3.57
Diesel Cost Per Gallon (Off-Road Use) $3.46
Diesel Cost Per Gallon (On-Road Use) $4.17
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $112.19
Over 240 cwt - 300 cwt $53.04
Over 300 cwt - 400 cwt $50.92
Over 400 cwt - 500 cwt $48.54
Over 500 cwt - 700 cwt $50.76
Over 700 cwt - 800 cwt $47.30
Over 800 cwt - 99,000 cwt $25.53

 

 


  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 10.50%
Working Hours Per Year (WHPY) 1,480
Labor Adjustment Factor (LAF) 0.68
Electricity Cost Per Kilowatt-Hour $0.252
Gasoline Cost Per Gallon $2.20
Diesel Cost Per Gallon (Off-Road Use) $2.22
Diesel Cost Per Gallon (On-Road Use) $2.67
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $42.58
Over 240 cwt - 300 cwt $24.39
Over 300 cwt - 400 cwt $20.29
Over 400 cwt - 500 cwt $19.03
Over 500 cwt - 700 cwt $18.72
Over 700 cwt - 800 cwt $17.52
Over 800 cwt - 99,000 cwt $12.67

 

 

 

  • Equipment Rates (formerly Tables 2-1 and 2-2)
  • Age Adjustment Factors (formerly Tables 3-1 and 3-2)
  • Local Area Factors (Appendix B; Also included below)
Local Area Factors  
Total State Sales or Import Tax Rate 4.25%
Working Hours Per Year (WHPY) 1,370
Labor Adjustment Factor (LAF) 0.95
Electricity Cost Per Kilowatt-Hour $0.296
Gasoline Cost Per Gallon $3.57
Diesel Cost Per Gallon (Off-Road Use) $3.46
Diesel Cost Per Gallon (On-Road Use) $4.17
Cost of Money Rate (Full Rate) 2.125%
Cost of Money Rate (Adjusted) 1.70%
Freight Rates  
Over 0 cwt - 240 cwt $26.14
Over 240 cwt - 300 cwt $18.60
Over 300 cwt - 400 cwt $18.43
Over 400 cwt - 500 cwt $15.83
Over 500 cwt - 700 cwt $12.23
Over 700 cwt - 800 cwt $10.61
Over 800 cwt - 99,000 cwt $8.09

 

 

Historic Rates

Past editions of the US Army Corps of Engineers EP 1110-1-8, Construction Equipment Ownership and Operating Expense Schedule, are available from 1981 to the present. If a year is not listed as a selection, then the pamphlet was not published in that year. To view a copy in PDF format, please select the required year and region.