HR Solutions
## Table 0 ##
In October 2010, we completed the acquisition of Hewitt, one of the world’s leading human resource consulting and outsourcing companies.
Hewitt operates globally together with Aon’s existing consulting and outsourcing operations under the newly created Aon Hewitt brand.
Hewitt’s operating results are included in Aon’s results of operations beginning October 1, 2010.
Our HR Solutions segment generated approximately 25% of our consolidated total revenues in 2010 and provides a broad range of human capital services, as follows: Consulting Services: ?
Health and Benefits advises clients about how to structure, fund, and administer employee benefit programs that attract, retain, and motivate employees.
Benefits consulting includes health and welfare, executive benefits, workforce strategies and productivity, absence management, benefits administration, data-driven health, compliance, employee commitment, investment advisory and elective benefits services.  ?
Retirement specializes in global actuarial services, defined contribution consulting, investment consulting, tax and ERISA consulting, and pension administration.  ?
Compensation focuses on compensatory advisory/counsel including: compensation planning design, executive reward strategies, salary survey and benchmarking, market share studies and sales force effectiveness, with special expertise in the financial services and technology industries.  ?
Strategic Human Capital delivers advice to complex global organizations on talent, change and organizational effectiveness issues, including talent strategy and acquisition, executive on-boarding, performance management, leadership assessment and development, communication strategy, workforce training and change management.
Outsourcing Services: ?
Benefits Outsourcing applies our HR expertise primarily through defined benefit (pension), defined contribution (401(k)), and health and welfare administrative services.
Our model replaces the resource-intensive processes once required to administer benefit plans with more efficient, effective, and less costly solutions.  ?
Human Resource Business Processing Outsourcing (‘‘HR BPO’’) provides market-leading solutions to manage employee data; administer benefits, payroll and other human resources processes; and record and manage talent, workforce and other core HR process transactions as well as other complementary services such as absence management, flexible spending, dependent audit and participant advocacy.
Beginning in late 2008, the disruption in the global credit markets and the deterioration of the financial markets created significant uncertainty in the marketplace.
Weak economic conditions globally continued throughout 2010.
The prolonged economic downturn is adversely impacting our clients’ financial condition and therefore the levels of business activities in the industries and geographies where we operate.
While we believe that the majority of our practices are well positioned to manage through this time, these challenges are reducing demand for some of our services and putting
has liability.
For a further discussion of claims and possible claims against O&R under Superfund, see Note G to the financial statements in Item 8.
Manufactured Gas Sites O&R and its predecessors formerly owned and operated manufactured gas plants at seven sites (O&R MGP Sites) in Orange County and Rockland County, New York.
Three of these sites are now owned by parties other than O&R, and have been redeveloped by them for residential, commercial or industrial uses.
The NYSDEC is requiring O&R to develop and implement remediation programs for the O&R MGP Sites including any neighboring areas to which contamination may have migrated.
O&R has completed remedial investigations at all seven of its MGP sites and has received the NYSDEC’s decision regarding the remedial work to be performed at six of the sites.
Of the six sites, O&R has completed remediation at four sites.
Remedial construction was initiated on a portion of one of the remaining sites in 2018 and remedial design is ongoing for the other remaining sites.
The company estimates that its undiscounted potential liability for the completion of the site investigation and cleanup of the known contamination on MGP sites could range from $86 million to $142 million.
Superfund Sites O&R is a PRP at Superfund sites involving other PRPs, and participates in PRP groups at those sites.
The company is not managing the site investigation and remediation at these multiparty Superfund sites.
Work at these sites is in various stages, and investigation, remediation and monitoring activities at some of these sites is expected to continue over extended periods of time.
The company believes that it is unlikely that monetary sanctions, such as penalties, will be imposed by any governmental authority with respect to these sites.
The following table lists each of the Superfund sites for which the company anticipates it may have liability.
The table also shows for each such site its location, the year in which the company was designated or alleged to be a PRP or to otherwise have responsibilities for the site (shown in the table under “Start”), the name of the court or agency in which proceedings for the site are pending and O&R’s estimated percentage of the total liability for each site.
The company currently estimates that its potential liability for investigation, remediation, monitoring and environmental damages in aggregate for the sites below is less than $1 million.
Superfund liability is joint and several.
The company’s estimate of its liability for each site was determined pursuant to consent decrees, settlement agreements or otherwise and in light of the financial condition of other PRPs.
The company’s actual liability could differ substantially from amounts estimated.
## Table 1 ##
Other Federal, State and Local Environmental Provisions Toxic Substances Control Act Virtually all electric utilities, including CECONY, own equipment containing PCBs.
PCBs are regulated under the Federal Toxic Substances Control Act of 1976.
The Utilities have procedures in place to manage and dispose of oil and equipment containing PCBs properly when they are removed from service.
Water Quality Under NYSDEC regulations, the operation of CECONY’s generating facilities requires permits for water discharges and water withdrawals.
Conditions to the renewal of such permits may include limitations on the operations of the permitted facility or requirements to install certain equipment, the cost of which could be substantial.
For information about the company’s generating facilities, see “CECONY – Electric Operations – Electric Facilities” and “Steam Operations – Steam Facilities” above in this Item 1.
Certain governmental authorities are investigating contamination in the Hudson River and the New York Harbor.
These waters run through portions of CECONY’s service area.
Governmental authorities could require entities that released hazardous substances that contaminated these waters to bear the cost of investigation and remediation, which could be substantial.
Fuel expenses increased $23 million in 2017 compared with 2016 due to higher unit costs.
Other operations and maintenance expenses decreased $119 million in 2017 compared with 2016 due primarily to lower costs for pension and other postretirement benefits ($89 million) and other employee benefits related to a rabbi trust ($22 million).
Depreciation and amortization increased $60 million in 2017 compared with 2016 due primarily to higher electric utility plant balances.
Taxes, other than income taxes increased $78 million in 2017 compared with 2016 due primarily to higher property taxes ($97 million) and the absence in 2017 of a favorable state audit settlement in 2016 ($5 million), offset in part by deferral of under-collected property taxes due to new property tax rates for fiscal year 2017 – 2018 ($21 million) and lower state and local taxes ($4 million).
Gas CECONY’s results of gas operations for the year ended December 31, 2017 compared with the year ended December 31, 2016 is as follows
## Table 2 ##
CECONY’s gas sales and deliveries, excluding off-system sales, in 2017 compared with 2016 were
## Table 3 ##
(a) Revenues from gas sales are subject to a weather normalization clause and a revenue decoupling mechanism, as a result of which, delivery revenues are generally not affected by changes in delivery volumes from levels assumed when rates were approved.
(b) After adjusting for variations, primarily billing days, firm gas sales and transportation volumes in the company’s service area increased 5.9 percent in 2017 compared with 2016, reflecting primarily increased volumes attributable to the growth in the number of gas customers.
(c)  Includes 3,816 thousands and 4,708 thousands of Dt for 2017 and 2016, respectively, which are also reflected in firm transportation and other.
(d) Other gas operating revenues generally reflect changes in regulatory assets and liabilities in accordance with the company’s rate plans.
See Note B to the financial statements in Item 8.
Operating revenues increased $393 million in 2017 compared with 2016 due primarily to increased gas purchased for resale expense ($191 million) and higher revenues from the gas rate plan and growth in the number of customers ($182 million).
Gas purchased for resale increased $191 million in 2017 compared with 2016 due to higher unit costs ($176 million) and purchased volumes ($15 million).

Tables referenced above, in order (Table 0 first):
<table><tr><td>Years ended December 31,</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Revenue</td><td>$2,111</td><td>$1,267</td><td>$1,356</td></tr><tr><td>Operating income</td><td>234</td><td>203</td><td>208</td></tr><tr><td>Operating margin</td><td>11.1%</td><td>16.0%</td><td>15.3%</td></tr></table>
<table><tr><td>Site</td><td>Location</td><td>Start</td><td>Court orAgency</td><td>% of TotalLiability</td></tr><tr><td>Metal Bank of America</td><td>Philadelphia, PA</td><td>1993</td><td>EPA</td><td>4.6%</td></tr><tr><td>Borne Chemical</td><td>Elizabeth, NJ</td><td>1997</td><td>NJDEP</td><td>2.3%</td></tr><tr><td>Ellis Road</td><td>Jacksonville, FL</td><td>2011</td><td>EPA</td><td>0.2%</td></tr></table>
<table><tr><td></td><td colspan="3">For the Years Ended December 31,</td></tr><tr><td>(Millions of Dollars)</td><td>2017</td><td>2016</td><td>Variation</td></tr><tr><td>Operating revenues</td><td>$1,901</td><td>$1,508</td><td>$393</td></tr><tr><td>Gas purchased for resale</td><td>510</td><td>319</td><td>191</td></tr><tr><td>Other operations and maintenance</td><td>413</td><td>378</td><td>35</td></tr><tr><td>Depreciation and amortization</td><td>185</td><td>159</td><td>26</td></tr><tr><td>Taxes, other than income taxes</td><td>298</td><td>265</td><td>33</td></tr><tr><td>Gas operating income</td><td>$495</td><td>$387</td><td>$108</td></tr></table>
<table><tr><td></td><td colspan="4">Thousands of Dt Delivered</td><td colspan="4">Revenues in Millions (a)</td></tr><tr><td></td><td colspan="2">For the Years Ended</td><td colspan="2"></td><td colspan="2">For the Years Ended</td><td colspan="2"></td></tr><tr><td>Description</td><td>December 31, 2017</td><td>December 31, 2016</td><td>Variation</td><td>Percent Variation</td><td>December 31, 2017</td><td>December 31, 2016</td><td>Variation</td><td>Percent Variation</td></tr><tr><td>Residential</td><td>52,244</td><td>47,794</td><td>4,450</td><td>9.3%</td><td>$802</td><td>$667</td><td>$135</td><td>20.2%</td></tr><tr><td>General</td><td>30,761</td><td>28,098</td><td>2,663</td><td>9.5</td><td>334</td><td>266</td><td>68</td><td>25.6</td></tr><tr><td>Firm transportation</td><td>71,353</td><td>68,442</td><td>2,911</td><td>4.3</td><td>524</td><td>426</td><td>98</td><td>23.0</td></tr><tr><td>Total firm sales and transportation</td><td>154,358</td><td>144,334</td><td>10,024</td><td>6.9(b)</td><td>1,660</td><td>1,359</td><td>301</td><td>22.1</td></tr><tr><td>Interruptible sales (c)</td><td>7,553</td><td>8,957</td><td>-1,404</td><td>-15.7</td><td>35</td><td>34</td><td>1</td><td>2.9</td></tr><tr><td>NYPA</td><td>37,033</td><td>43,101</td><td>-6,068</td><td>-14.1</td><td>2</td><td>2</td><td>—</td><td>—</td></tr><tr><td>Generation plants</td><td>61,800</td><td>87,835</td><td>-26,035</td><td>-29.6</td><td>25</td><td>25</td><td>—</td><td>—</td></tr><tr><td>Other</td><td>21,317</td><td>21,165</td><td>152</td><td>0.7</td><td>31</td><td>32</td><td>-1</td><td>-3.1</td></tr><tr><td>Other operating revenues (d)</td><td>—</td><td>—</td><td>—</td><td>—</td><td>148</td><td>56</td><td>92</td><td>Large</td></tr><tr><td>Total</td><td>282,061</td><td>305,392</td><td>-23,331</td><td>-7.6%</td><td>$1,901</td><td>$1,508</td><td>$393</td><td>26.1%</td></tr></table>

Question: In the year with largest amount of Gas purchased for resale, what's the increasing rate of Operating revenues?
Answer: 0.26061
Reasoning program: subtract(1901,1508), divide(#0,1508)