A part of SAM Viaduct System (SAM VS). You can easily find all parts by entering 'sam vs' in the search engine both in Surveyor and CMP. This particular element is for connecting an FMA viaduct/culvert/bridge (from the new line) to the SAM VS Bank. V-FMA stands for an FMA viaduct (from the new line) while B-SAM means it fits the SAM Bank