States spend approximately 48 percent of their highways budgets on capital outlay. Capital outlay costs for highways and roads are those associated with improvements to the physical highway infrastructure. These include costs for land acquisition and right-of-way; preliminary engineering; construction engineering; construction; reconstruction; resurfacing; rehabilitation; restoration; environmental impact mitigation; wetland and stream preservation; installation of traffic service structures and facilities such as guard rails, fencing, signs and signals; safety improvements; and installation of intelligent transportation system technologies and devices.