This document discusses the estimation and costing of soil and water conservation measures. It describes the different types of estimates needed including preliminary estimates, detailed estimates, revised estimates, and supplementary estimates. It provides details on how estimates are prepared including using data books, schedules of rates, and determining conveyance and lead/lift costs for different items. The key information included are the types of estimates needed for soil and water conservation projects, how rates are determined, and what components like labor, materials, and transportation are included in cost estimates.