This document discusses estimating the costs for a pole mounted substation. It defines estimating and lists the essential elements as specifying materials, knowing current market costs, calculating material and labor costs, and understanding purchasing systems. It describes substations as receiving high voltage energy and reducing it for distribution. Outdoor pole mounted substations have advantages over indoor types as they require less construction materials and equipment is easier to view and access for fault detection. The document provides an example estimate for components of an 11kV/440V pole mounted outdoor substation.