"Name","Title","Code #"
"CIVIL ENGINEERING","Panassas Ltd.",""
"POWER STATION","Inyo, Inc.",""
	"ADMINISTRATION","",""
		"INDIRECT","",""
		"VARIABLE","",""
	"ENGINEERING","",""
		"MECHANICAL","",""
		"ELECTRICAL","",""
		"SPECIALIZED","",""
	"PROCUREMENT","",""
		"EQUIPMENT","",""
		"SUPPLIES","",""
	"CONSTRUCTION","",""
		"FOUNDATION","","3200"
			"3201 - Large","",""
			"3203 - Small","",""
			"3203 - Service","",""
			"3204 - Material","",""
		"UNDERGROUND","","3300"
			"3301 - Civil","",""
			"3302 - Mechanical","",""
			"3303 - Electrical","",""
		"STRUCTURES","","3400"
			"3401 - Buildings","",""
			"3402 - Oth. Struct.","",""
		"POWER UNIT","","3500"
			"3501 - Structural","",""
			"3502 - Mechanical","",""
			"3503 - Electrical","",""
		"ELECTRICAL","","3600"
			"3601 - Equipment","",""
			"3602 - Conduit","",""
			"3603 - Wiring","",""
			"3604 - Material","",""
		"FINISHES","","3700"
			"3701 - Civil","",""
			"3702 - Mechanical","",""
			"3703 - Paint","",""
			"3704 - Other","",""
"LAND DEVELOPMENT","Schwartz Associates",""