| Section 454.2 - Concepts for functional reporting |
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| Section 454.3 - Standard units of measure |
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| Section 454.4 - Listing of functional reporting centers and standard units of measure |
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| Part 455 - Functional Reporting Centers |
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| Section 455.0 - Introduction |
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| Section 455.1 - Depreciation, leases and rentals |
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| Section 455.2 - Depreciation on major movable equipment |
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| Section 455.3 - Interest on capital debt |
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| Section 455.4 - Fiscal services |
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| Section 455.5 - Administrative services |
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| Section 455.6 - Plant operation and maintenanceSection 455.6 - Plant operation and maintenance |
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| Section 455.7 - Grounds |
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| Section 455.8 - Security |
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| Section 455.9 - Laundry and linen services |
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| Section 455.10 - Housekeeping service |
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