It costs quite a bit to destroy a section of farm land. You'll find
yourself doing this again and again as you build roads and railroads.
If you want to save some money, try planting trees on all of the squares
that you need, then building your road or railroad on them. Even though
the trees destroy the farm land, they are very cheap to plant. When
you destroy a tree in order to build something, it is also quite cheap.
Plan Ahead
It really costs a lot of money to fill in water to make land. You
won't need to fill in as much water if you plan ahead. Before you
start implementing a track or a road from point A to point B, zoom
way out and look for the best route. Identify the tight squeezes
and difficult bridging areas first. Go there and build the tunnel,
bridge, or section of right-of-way that is most critical. Then
connect everything up.