TABLE NO. 4--Continued.
ABSTRACT OF OPERATING EXPENSES CLASS "A" GAS COMPANIES OPERATING IN CALIFORNIA DURING THE YEAR ENDING DECEMBER 31, 1922.

PRODUCTION EXPENSES.
Superintendence
Natural gas plant labor.
Natural gas plant supplies and expenses
Steam plant labor
Steam plant supplies and expenses
Generating plant labor.
Generating plant supplies and expenses.
Fuel for steam...
Oil or eoal for gas.
Miscellaneous labor at works
Miscellaneous supplies and expenses at works
Gas from other sources
Repairs to gas wells and derricks
Repairs to fas plant buildings and general structures
Repairs to gas holders.
Repairs to furnaces, boilers and accessories.
Repairs to gas generators.
Repairs. to purification apparatus.
Repairs to gas plant equipment
Repairs to gas engines.
Repairs to miscellaneous pas plant equipment.
Repairs to water gas sets and accessories
Repairs to accessory equipment at works
Repairs to miscellaneous production equipment.
Total production expenses..

TRANSMISSION EXPENSES.
Transmission pumping-
Patrolling and inspecting-
General labor and supplies...
Repairs to transmission mains
Repairs to buildings and general structures
Repairs to boosting apparatus and regulators.
Repairs to miscellaneous transmission equipment.

Total transmission expenses.

TABLE NO. 4-Continued.

ABSTRACT OF OPERATING EXPENSES CLASS "A" GAS COMPANIES OPERATING IN CALIFORNIA DURING THE YEAR ENDING DECEMBER 31, 1922.

DISTRIBUTION EXPENSES.
Superintendence
Setting and removing meters and regulators.
Inspecting and patrolling -
Gas meter operations -
Commercial are labor
Commercial arc supplies and repairs.
Commercial lamp installations and renewals.
Inspection and repairs to consumers installations
Municipal street arc labor
Municipal street arc supplies.
General labor and supplies.
Repairs to distribution mains
Repairs to gas services
Repairs to gas meters and regulators
Repairs to municipal street lighting system
Repairs to commercial arc lamps.....
Repairs to miscellaneous distribution equipment.
Total distribution expenses.

COMMERCIAL EXPENSES.
New business expenses
Free installation expenses.
Commercial department salaries and expenses
Commercial department indexing
Commercial department collections
Miscellaneous commercial expenses
Total commercial expenses.

GENERAL AND MISCELLANEOUS EXPENSES.
Salaries of general officers
Salaries of general office clerks.
General office supplies and incidental expenses
Law expenses-general.
Railroad commission expenses.
Injuries and damages
Relief department and expenses.

$366,321 11
354,076 47
418,972 32

75,726 28
18,018 30
120,112 73
30,053 88

34,583 53
191,143 86
193,955 90
17,868 26
4,480 36
431 75

13 52
5.929 07

578 57

Gas franchise requirements
Other general expenses.
Insurance.
Repairs to general structures
Repairs to general equipment-office equipment
Repairs to general equipment-shop equipment.
Repairs to general equipment-store equipment
Repairs to general equipment-stable and garage equipment
Repairs to general equipment--miscellaneous
Repairs to telephone lines
Repairs to roads, trestles and bridges.
Gas expenses transferred-Cr.
Joint operating expenses-Cr.
Undistributed adjustments-balance
Extraordinary repairs
Repairs charged to reserves. Cr.
Total general and miscellaneous expenses.

OTHER OPERATING EXPENSES.
Residual expense.
Steam sales expense-
Total cther operating expenses

Taxes.
Taxes

GENERAL AMORTIZATION OF CAPITAL.
Amortization of franchises and patents
Depreciation of plant and equipment:

Depreciation of production capital
Depreciation of transmission capital
Depreciation of distribution capital.
Depreciation of general capital. -
Total general amortization of capital

RECAPITULATION OF EXPENSES.
Production expenses
Transmission expenses.
Distribution expenses.
Commercial expenses.
General and miscellaneous expenses
Other operating expenses.
Taxes
General amortization of capital.

Total operating expenses.

Not segregated. Various companies charges not segregated aggregating $1,285,529.41. Credit item.

TABLE NO. 4-Continued.

ABSTRACT OF OPERATING EXPENSES CLASS "B" GAS COMPANIES OPERATING IN CALIFORNIA DURING THE YEAR ENDING DECEMBER 31, 1922.

PRODUCTION EXPENSES.
Superintendence-
Natural gas plant labor and supplies
Steam plant labor and supplies
Gas generation labor and supplies.
Fuel for steam.
Oil or coal for gas.
Miscellaneous labor and supplies
Gas from other sources
Repairs to gas wells and derricks
Repairs to structures and holders
Repairs to furnaces, boilers and accessories
Repairs to gas plant equipment..
Repairs to miscellaneous production equipment.
Total production expenses

TRANSMISSION EXPENSES.
Transmission pumping.
General labor and supplies
Repairs to mains and structures
Repairs to transmission equipment
Total transmission expenses.

DISTRIBUTION EXPENSES.
Superintendence.
Setting and removing meters and regulators.
Inspecting and patrolling
Gas meter operations...
Commercial lamp labor and supplics.
Inspection and repairs to consumers installations
Municipal street lamp labor and supplies
General labor and supplies...
Repairs to mains and services.
Repairs to gas meters and regulators
Repairs to municipal street lighting system
Repairs to commercial are lamps
Repairs to miscellaneous distribution equipment.
Total distribution expenses.

COMMERCIAL EXPENSES.
Promotion
Commercial department supplies and expenses

Total commercial expenses.

$1,819 00 $1,819 00