I depends on if the line concerned is new or existing being upgraded. A simple split three ways is a good place to start, e.g. Civil engineering, electrical & mechanical systems and project management & approvals.
Civil engineering is earthworks, bridges, tunnels, viaducts, stations etc.
E&M can be split down into trackwork, power distribution, electrification, signalling, communications and station systems such as lighting, ticket machines, heating, air conditioning etc. E&M may also include new trains if required.
Project Management might also include design, (but this could go in with E&M), programme management, site management, construction and plant also technical approvals & safety management etc. This heading would include commercial costs, profit, tax and financing charges.
All the above are notional and dependant on the scope of the job. How this is broken down is also customer dependant. On some overseas jobs (mostly mass transit) for signalling I have filled in schedules of just a page or two for one customer and many hundreds for another.
The extent of the breakdown is also dependant on the stage you are at. When scoping the job the schedule might be quite short, this would be validated as the detail is refined with greater breakdown of costs.
I hope this helps.