Abstract
Companies for the working of public lighting have asked for a system, by which it becomes possible to compare working expenses together. First of all has been tried to come to a dividing of the total working expenses into cost items, each of them covering a clearly defined part of the total costs. Brought in relation of specific qualities of the installations for public lighting, these items will give characteristics that possibly can form a basis for comparison. Some considerations are given to emphasize the problems to be solved in coming to a working system.