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2 1 As will be further explained, those coats under Item B have not In the past been assigned to the La® Tegas operations, although such costs have actually been incurred. The character of the services and costs that go to sake up these Administrative expenses are* A - Administrative Charges Arising in Lag Vegas* These chargee include that portion of the salaries and expenses of the general manager, his assistant and the superintendent, whose work is assigned to the Water utility operation. The basis of proration for this and other general expense accounts over the period 1931-1948 has been* Water system 76$ Rooming house 19 Lots and land 5 Total 103$ In view of the substantial growth in the water system and an actual decline in the activities of the other two functions, a new set of allocation percentages for administrative salaries were established for the year 1949, which are likewise being used for the current year 1950, These ares Water Rooming-House 10 Lots and^hand. 2 Total 138$ B - Administrative Charges Arising outside of Las Vegas Any examination and analysis of the local opera­tions of the Water utility will show, for example, that the general accounting, preparation of work orders for plant additions, engineering estimates,