While this work is performed to support the highway system of this state, these costs are not charged to the maintenance or construction function, but rather are reflected solely as administrative costs. Each state may reflect these costs differently. Hartgen says the real need for highway budgets is for maintenance. Highway construction is defined as any resurfacing, overlays or new roadway construction. A strong case could be made that all costs associated with resurfacing or reconstruction of pavement, without adding lanes, is in fact maintenance.
Numbers are magical.
A person can use them in a variety of ways to support almost any theory. One should be cautious about making sure the conclusion arrived at does not mislead or misrepresent the true facts.