| Number
| Classification
| 41 | Maintenance Repairs (deck, engine and stewards department repairs resulting from wear and tear).
| 42 | Original installation of, repairs to, and removal of national defense features. | 44 | Conversions (conversion of vessels to troop carriers, hospital ships, and for other special purposes).
| 51 | Alterations, Additions and Betterments (additional equipment, such as, spar decks, heavy lift equipment, change of cargo or passenger space, increasing speed of vessel, and structural changes).
| 52 | Strengthening of Newly Constructed Vessels (strengthening of vessels according to program).
| 54 | Damage Repairs (claimed as a result of enemy action, heavy weather, stranding, collision, fire, stevedore damage, ice damage, and other damages).
| | Note: All items chargeable to each separate casualty to be properly identified and segregated both with respect to casualty and cost.
| 63 | Builders' and Vendors' Guaranty Work (repairs and replacements chargeable to builders and vendors of equipment—separate cost to be furnished for each item).
| 64 | Repair Contractors' Guarantee Items (repairs to correct deficiencies due to faulty workmanship and/or materials incident to prior repairs performed under provisions of Master Repair Contract where responsible contractor did not effect the necessary corrections).
| 65 | Other Costs (temporary lights, garbage disposal, tugs to shift vessel while in contractors' yard, and other miscellaneous work requiring distribution of costs over more than one group).
| 66 | Miscellaneous Expenses Applicable to Voyage Operating Expense (removal of cargo debris, fresh water when not required for testing purposes, cleaning cargo and other tanks where no repairs or alterations are involved, and other similar expenses).
| 67 | Preparation of Vessels for Lay-up (stripping, draining and preservation. No repairs to be included in this grouping). |
