Chapter 38 provides benchmarks for utilities. The 23 respondents in this subsector range in size from $80 million to over $60 billion in annual revenue. This category includes gas and electric utilities, power transmission distributors, water and power utilities, and telecommunications service providers.

Chapter 37 provides benchmarks for oil and gas producers and midstream distributors across all organization sizes. The 17 respondents in this sector include integrated energy companies, upstream exploration and production companies, natural gas companies, pipeline operators, and other energy and utilities companies. The companies in our sample range in size from a minimum of about $50 million to more than $300 billion in annual revenue.

Chapter 34 provides benchmarks for health insurance companies. The firms in this sector include companies that sell medical and dental insurance, as well as healthcare providers that offer health insurance plans and function as healthcare payors. The 22 respondents in this sector range in size from a minimum of $250 million to over $100 billion in annual revenue.

Chapter 33 provides benchmarks for online retailers. This subsector includes online retailers of clothing, home furnishings, dietary supplements and health products, agricultural products, pharmaceuticals, sports equipment, and other products. The 36 respondents in this sample have annual revenue ranging from about $100 million to over $200 billion.

Chapter 30 provides benchmarks for commercial banks. This subsector includes credit unions and community, regional, international, and national banks. The 26 respondents in this sample have annual revenues ranging from a minimum of about $50 million to about $175 billion.