Officers—general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and secretarial; research and development; writedown of uncollectible accounts; property taxes; other taxes except on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92, XX-63-94, 63-63-00, 64-63-00, 65-63-00 and XX-63-99)

Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93)

Fringe benefits (account 12-63-00)

Industrial development (account XX-61-90)

Joint facility—debit and credit and casualties and insurance (accounts 37-63-00, 38-63-00 and 50-63-00)