Spending by school districts on maintenance and operations increased in 2006-2007, reversing years of historic low expenditures. According to "American School & University's" 36th annual Maintenance and Operations (M&O) Cost Study, the median school district spends 9.19% of total district expenditures (TDE) on M&O, up from 7.58% the year before. While percentage spending has not been this high since the late 1990s, the amount still is significantly less than what was spent 20 years ago. Of particular note is that utility spending represented the largest category increase (28%)--reflecting among other things rapidly rising energy costs. This article presents a compilation of findings from the latest M&O Cost Study that can help the reader in benchmarking expenditures at their institution. As perusing the data, keep in mind that all costs are affected greatly by numerous factors that schools have limited control over, including age and overall condition of buildings, climate, the labor market in the area, as well as other aspects. In addition, data provided are not intended to be "ideal" amounts for M&O allocations--they are only reflections of actual spending by school districts.