Total Operating Expense represents the sum of:

Industrial Company:
Cost of Revenue, Total
Selling/General/Administrative Expenses, Total
Depreciation/Amortization
Interest Expense (Income), Net – Operating
Unusual Expense (Income)
Other Operating Expenses, Total

Utility Company:
Cost of Revenue, Total
Selling/General/Administrative Expenses, Total
Depreciation/Amortization
Interest Expense (Income), Net – Operating
Unusual Expense (Income)
Other Operating Expenses
Fuel Expense
Operations & Maintenance

Insurance Company:
Selling/General/Administrative Expenses, Total
Depreciation/Amortization
Interest Expense (Income), Net – Operating
Unusual Expense (Income)
Other Operating Expenses, Total.