Physical plant costs charged to the operating fund of the provincially assisted universities of Ontario for fiscal year 1983 are presented. Attention is directed to physical plant costs that are incurred in relation to the basic academic and academic-support activities of each university. Statistical data are presented on the following: physical plant operating expenses by function and object of expense, plant operating expenses by function and institution, plant operating expenses by institution and object of expense, percentage of total physical plant operating expenses by function and object of expense, percentage of plant operating expenses by object of expense by function, percentage of plant operating expenses by function by institution, percentage of 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. Guidelines and definitions are presented that were accepted by the Ontario Association of Physical Plant and Planning Administrators and the Committee of Finance Officers--Universities of Ontario. (SW)