Cost item (Census field),2017 ($ per $100 of receipts),2022 ($ per $100 of receipts),Change (points) "Materials, components, supplies (CSTMPRT)",32.40,31.47,-0.92 Work subcontracted to others (CSTSCNT),7.68,7.13,-0.56 "Fuel, power, lubricants and land (CSTEFT + CSTLAND)",2.19,2.29,+0.10 Annual payroll (PAYANN),29.20,27.00,-2.20 Fringe benefits (BENEFIT),9.25,7.93,-1.32 Rent and leases (RPTOT),1.33,1.56,+0.23 Depreciation (DPRTOT),1.33,1.46,+0.13 Other operating expenses (PCHTT),7.87,5.91,-1.96 Operating residual (what is left),8.76,15.25,+6.50