The Washington Plan Transportation Cost Encumbrance is a funding mechanism used by the Washington State Department of Transportation to encumber funds for transportation infrastructure projects. This system provides funding for road, bridge, transit, and other transportation-related projects. It is a multi-year, phase-based encumbrance system that allows for the early commitment of state funds for projects. The Washington Plan Transportation Cost Encumbrance consists of three primary types of encumbrance: Transportation Project Cost Estimate Encumbrances (TPC Es), Transportation Improvement Program (TIP) Cost Estimate Encumbrances (Times), and Local Improvement Cost Estimate Encumbrances (Lies). TPC Es are used to encumber funds for projects that are included in a state transportation improvement program. These projects often span multiple years and require large amounts of funding. Times are used to encumber funds for projects included in local transportation improvement programs. These projects are typically smaller in scope and have shorter timelines. Lies are used to encumber funds for local transportation infrastructure projects. These projects are typically small-scale and are not eligible for Times or TPC Es. The Washington Plan Transportation Cost Encumbrance system provides an efficient and reliable means of funding transportation projects across the state. It allows for the early commitment of funds, reducing the risk of cost overruns and ensuring that projects are completed on time and on budget.