A report by the Council of Ontario Universities provides information on physical plant operating expenses at 16 universities. It is part of a three-volume set offering detailed data on the revenues and expenses and changes in fund balances at all Ontario universities for the fiscal year ending in 1989. After a brief introduction, principles of reporting are explained and definitions of included items (broken down into major functions and objects of expense) are provided. Tables detail utility and other costs, space by major function, and average annual unit cost of utilities. Ten summary statements in the form of tables are titled: "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 Metres and Utilities Rates by Institution," and "Unit Costs of Physical Plant Operating Expenses by Institution". (SM)