Con Edison of New York’s gas sales and deliveries, excluding off-system sales, in 2002 compared with 2001 were: offset in part by a decrease in net revenues (operating revenues less fuel and purchased power costs) of $11 million.  Con Edison of New York’s steam sales and deliveries in 2002 compared with 2001 were: Thousands of DTHs Twelve Months Ended December 31, December 31, Percent Description 2002 2001 Variation Variation Firm Sales Residential 44,163 46,506 (2,343) (5.0)% General 32,682 35,118 (2,436) (6.9)% Firm Transportation 15,695 14,280 1,415 9.9 )% Total Firm Sales  and Transportation 92,540 95,904 (3,364) (3.5) Off Peak/ Interruptible Sales 12,622 14,731 (2,109) (14.3) Non-Firm Transportation  of Gas NYPA 25,467 13,762 11,705 85.1 Generation Plants 77,516 62,991 14,525 23.1 Total NYPA and  Generation Plants 102,983 76,753 26,230 34.2 Other 22,301 15,718 6,583 41.9 Total Sales  and Transportation 230,446 203,106 27,340 13.5% Con Edison of New York’s sales and transportation volumes  for firm customers decreased 3.5 percent in 2002 compared with 2001. Revenues from gas sales in New York are subject to a weather normalization clause that moderates, but does  not eliminate, the effect of weather-related changes on net income. After adjusting for variations, principally weather and billing days in each period, firm gas sales and transportation volumes in the company’s service territory decreased 1.5 per- cent in the 2002. The company’s gas sales and transportation volumes vary  seasonally in response to weather and peak in the winter.  A weather-normalization provision that applies to the compa- ny’s gas business moderates, but does not completely elimi- nate, the effect of weather-related changes on gas operating income. Con Edison of New York’s steam operating revenues decreased $100 million. The lower revenues reflect reduced sales volumes and lower fuel and purchased power costs pri- marily as a result of the loss of the World Trade Center as a customer, the mild winter weather in the first quarter of 2002 and the soft economy. The lower fuel and purchased power costs reflect primarily lower unit costs and volumes. Steam operating income increased $8 million for 2002 compared with 2001 due primarily to reduced operations and maintenance expenses of $9 million and lower income taxes of $11 million, Steam 44 Con Edison Annual Report 2003 Millions of Pounds Twelve Months Ended December 31, December 31, Percent Description 2002 2001 Variation Variation General 600 620 (20) (3.2)% Apartment house 7,022 7,050 (28) (0.4) Annual power 16,897 17,657 (760) (4.3) Total Sales 24,519 25,327 (808) (3.2)% Steam sales volume decreased 3.2 percent in 2002 compared with 2001, reflecting primarily the loss of the World Trade Center as a customer, the mild winter weather in the first  quarter of 2002 and the soft economy. After adjusting for  variations, principally weather and billing days in each period, steam sales volume decreased 1.4 percent.  The principal components of, and variations in, taxes, other than income taxes were: Taxes Other Than Income Taxes Increase/ (Millions of Dollars) 2002 2001 (Decrease) Property taxes $ 630 $ 620 $ 10) State and local taxes related  to revenue receipts 327 365) (38) Payr oll taxes 55 56) (1) Other taxes 28 26 2 Total $1,040(a) $1,067(a) $(27) (a) Including sales tax on customers’ bills, total taxes other than income taxes billed to (a) customers in 2002 and 2001 were $1,352 million and $1,414 million, respectively. Other Income Investment income decreased $4 million in 2002 compared with 2001, due principally to reduced interest income earned on short-term cash investments in 2002 compared with 2001. For 2001, the company had more cash on hand than in 2002, primarily as a result of the sale of its nuclear generating unit. Allowance for equity funds used during construction increased $9 million in 2002 compared with 2001 primarily reflecting the East River Repowering Project. Other income increased $42 million in 2002 compared with 2001 due primarily to $27 million of interest income on a federal income tax refund claim, a $10 million write-off in 2001 of an investment in the New York Discovery Fund, a $9 million increase in interest earned on reg- ulatory assets (See “Application of Critical Accounting Policies – Accounting for Regulated Public Utilities – SFAS No. 71,” above), offset in part by reduced income of $3 million from non-utility operations. Income tax expense decreased $4 mil-