This dataset details operating expenses for each applicable agency, mode, and type of service (TOS), split by expense type reporting to the National Transit Database in the 2022 and 2023 report years. Expense types include Vehicle Operations, General Administration, and more. Only Full Reporters report expenses by function and type. Expenses from other reporter types are included under Reduced Reporter Expenses. NTD Data Tables organize and summarize data from the 2022 and 2023 National Transit Database in a manner that is more useful for quick reference and summary analysis. This dataset is based on the 2022 and 2023 Operating Expenses database files. In years 2015-2021, you can find this data in the "Operating Expenses" data table on NTD Program website, at https://transit.dot.gov/ntd/ntd-data. If you have any other questions about this table, please contact the NTD Help Desk at NTDHelp@dot.gov.