Data on physical plant operating expenses for fiscal year 1980-81 are presented for 43 provincially assisted universities and affiliated institutions in Ontario. Information is given on: physical plant operating expenses by function and object of expense; percentage of total physical plant operating expenses by function and object of expense; percentage of physical plant operating expenses by object of expense by function; physical plant operating expenses by function and institution; percentage of physical plant operating expenses by function by institution; physical plant operating expenses by institution and object of expense; percentage of physical plant operating expenses by object of expense by institution; breakdown of utilities and other physical plant operating expenses by institution; gross square feet and utilities rates by institution; and unit costs of physical plant operating expenses by institution. Principles of reporting and explanations regarding expenses to be included under each major function, and definitions of objects of expense, along with reporting forms, are included. (SW)