This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical plant administration, building maintenance, custodial services, utilities, landscape and grounds maintenance, and security and traffic. Definitions of objects of expense, such as salaries, benefits, operating expenses, etc. are also provided. Summary tables then follow providing information on utility and other costs, amount of space by major function, and the average annual unit cost of utilities. Finally, summary statements present data in the following areas; (1) Physical Plant Operating Expense by Function and Object of Expense; (2) Physical Plant Operating Expenses by Function and Institution; (3) Physical Plant Operating Expense by Institution and Object of Expense; (4) Breakdown of Utilities Physical Plant Operating Expenses by Institution; (5) Gross Square Meters and Utilities Rates by Institution; and (6) Unit Costs of Physical Plant Operating Expense by Institution. A final section offers summary forms prepared by the individual institutions. (JB)