### Question
What does construction mean?


### Answer
**Construction** has the following meaning in *23 U.S.C. § 101*:

> the supervising, inspecting, actual building, and incurrence of all costs incidental to the construction or reconstruction of a highway, including bond costs and other costs relating to the issuance in accordance with section 122 of bonds or other debt financing instruments and costs incurred by the State in performing Federal-aid project related audits that directly benefit the Federal-aid highway program

#### Citation:
  - *23 U.S.C. § 101*
  - Heading: **CHAPTER 1-FEDERAL-AID HIGHWAYS**

