Oregon Code § ORS 184.651

Cost accounting system; requirements
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The Department of Transportation shall develop, operate and maintain a full cost accounting system that accurately and separately accounts for all direct, indirect and administrative costs incurred by each of the following units of the department:
(1) Central services.
(2) Driver and motor vehicle services.
(3) Highways.
(4) Motor carriers.
(5) Rail.
(6) Transit.
(7) Transportation development.
(8) Transportation safety.

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