Operating Expenses | Midpage1242.83Officers—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).1242.84Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).1242.85Fringe benefits (account 12-63-00).1242.86Industrial development (account XX-61-90).1242.87Joint facility—debit and credit and casualties and insurance (accounts 37-63-00, 38-63-00 and 50-63-00).