Section 6.30. Instructions for uniform classifications of expenses of fire and marine and casualty and surety insurers.

  For the purpose of establishing uniformity in classifications of expenses of fire and marine and casualty and surety insurers recorded in statements and reports filed with and statistics reported to the commissioner of insurance, all such insurers shall observe the instructions set forth below. These instructions shall not apply to single line accident and health insurance companies, assessment accident and health associations, hospital and medical service or indemnity organizations, single line title insurance companies, or town mutual insurance companies.

(1)   Part I.

(a) List of operating expense classifications for annual statement purposes for fire and marine and casualty and surety insurers.

1. Claim Adjustment Services:

a. Direct

b. Reinsurance Assumed

c. Reinsurance Ceded

2. Commission and Brokerage:

a. Direct

b. Reinsurance Assumed

c. Reinsurance Ceded

d. Contingent-Nete. Policy and Membership Fees

3. Allowances to Managers and Agents

4. Advertising

5. Boards, Bureaus and Associations

6. Surveys and Underwriting Reports

7. Audit of Assureds' Records

8. Salaries

9. Employee Relations and Welfare

10. Insurance

11. Directors' Fees

12. Travel and Travel Items

13. Rent and Rent Items

14. Equipment

15. Printing and Stationery

16. Postage, Telephone and Telegraph, Exchange and Express

17. Legal and Auditing

18. Taxes, Licenses and Fees:

a. State and Local Insurance Taxes

b. Insurance Department Licenses and Fees

c. Payroll Taxes

d. All Other (excluding Federal and Foreign Income and Real Estate)

19. Real Estate Expenses

20. Real Estate Taxes

21. Miscellaneous

(b) Instructions relating to operating expense classifications.

1. Claim Adjustment Services

a. Direct

Include the following expenses when in connection with the investigation and adjustment of policy claims:

Independent Adjusters: Fees and expenses of independent adjusters or settling agents.

Legal: Fees and expenses of lawyers for legal services in the defense, trial, or appeal of suits, or for other legal services.

Bonds: Premium costs of bonds.

Appeal Costs and Expenses: Appeal bond premiums; charges for printing records; charges for printing briefs; court fees incidental to appeals.

General Court Costs and Fees: Entry fees and other court costs, and other fees not includable in Losses. Note: Interest and costs assessed as part of or subsequent to judgment are includable in Losses.

Medical Testimony: Fees and expenses of medical witnesses for attendance or testimony at trials or hearings ("Medical" includes physicians, surgeons, chiropractors, chiropodists, dentists, osteopaths, veterinarians, and hospital representatives).

Expert Witnesses: Fees and expenses of expert witnesses for attendance or testimony at trials or hearings.

Lay Witnesses: Fees and expenses of lay witnesses for attendance or testimony at trials or hearings.

Service of Process: Constables', sheriffs' and other fees and expenses for service of process, including subpoenas.

Transcripts of Testimony: Stenographers' fees and fees for transcripts of testimony.

Medical Examinations: Fees for medical examinations, fees for performing autopsies, fees for impartial examination, x-rays, etc., for the purpose of trial and determining questions of liability. This does not include fees for medical examinations, x-rays, etc., made to determine necessary treatment, or made solely to determine the extent or continuation of disability, or first aid charges, as such fees and charges are includable in Losses.

Miscellaneous: Costs of appraisals, expert examinations, surveys, plans, estimates, photographs, maps, weather reports, detective reports, audits, credit or character reports, watchperson. Charges for hospital records and records of other kinds, notary fees, certified copies of certificates and legal documents. Charges for Claim Adjustment Services by underwriting syndicates, pools and associations.

Exclude:

Compensation to employees (see Salaries).

Expenses of salaried employees (see Travel and Travel Items).

Items includable in Allowances to Managers and Agents.

Payments to State Industrial Commissions (see Taxes, Licenses and Fees).

Payments to claim adjusting organizations except where the expense is billed specifically to individual companies (see Boards, Bureaus and Associations).

Cost of services of medical examiners for underwriting purposes (see Surveys and Underwriting Reports.)

Salvage and subrogation recovery expense, rewards, lost and found advertising, expenses for disposal of salvage. Such expenses shall be deducted from salvage.

Any expenses which by these instructions are includable elsewhere.

Separation of Claim Adjustment Services:

The Statistical Plans filed by certain rating bureaus contain definitions of "Allocated Loss Adjustment Expenses" which exclude for rating purposes certain types of claim adjustment services as defined herein. For the lines of business thus affected, companies which are members of such rating bureaus shall maintain records necessary to the reporting of Claim Adjustment Services-Direct, as defined in Statistical Plans, and other than as defined in Statistical Plans.

b. Reinsurance Assumed

Include : Claim adjustment expenses in bills rendered by ceding companies.

c. Reinsurance Ceded

Include: Claim adjustment expenses billed to assuming insurers.

2. Commission and Brokerage.

a. Direct

Include :

All payments, reimbursements and allowances, on direct writings, computed as a percentage of premiums for production, management or other services to managers, supervising general agents, general agents, regional and district agents, local agents, office agents, brokers, solicitors, and other producers and agents.

Commissions and brokerage to employees when the activities for which the commissions are paid are not a part of their duties as employees.

Exclude:

Compensation to employees except as noted above (see Salaries.)

Allowances, reimbursements and payments not computed as a percentage of premiums (see Allowances to Managers and Agents).

Expenses involved in transactions between insurance companies (see Joint Expenses; Commission and Brokerage-Reinsurance Assumed and Ceded; Expenses for Account of Another; and Income from Special Services).

Contingent commission (see Commission and Brokerage-Contingent).

Fees of investment counsel (see Legal and Auditing).

Expenses includable in Boards, Bureaus and Associations.

Taxes on premiums (see Taxes, Licenses and Fees).

Commission received for special services such as loss adjustment and inspection not related to policies issued by the company (see Income from Special Services).

b. Reinsurance Assumed

Commission and allowances of every nature on reinsurance assumed including tax and board allowances and reinsurance brokerage, except contingent commission, shall be included in Commission and Brokerage-Reinsurance Assumed.

Exception: Where commission and allowances under reinsurance assumed take the form of accurate proportions of actual expenses incurred, as in some quota share and pooling agreements, entries shall be made to the actual expenses.

c. Reinsurance Ceded

Commission and allowances of every nature on reinsurance ceded including tax and board allowances and reinsurance brokerage, except contingent commission, shall be included in Commission and Brokerage-Reinsurance Ceded.

Exception: Where commission and allowances under reinsurance ceded take the form of accurate proportions of actual expenses incurred, as in some quota share and pooling agreements, entries shall be made to the actual expenses.

d. Contingent — Net

e. Policy and Membership Fees

3. Allowances to Managers and Agents

4. Advertising

5. Boards, Bureaus and Associations

6. Surveys and Underwriting Reports

7. Audit of Assureds' Records

8. Salaries

9. Employee Relations and Welfare

a. Pensions and Insurance Benefits for Employees

b. All Other

10. Insurance

11. Directors' Fees

12. Travel and Travel Items

13. Rent and Rent Items

14. Equipment

15. Printing and Stationery

16. Postage, Telephone and Telegraph, Exchange and Express

17. Legal and Auditing

18. Taxes, Licenses and Fees

a. State and Local Insurance Taxes

b. Insurance Department Licenses and Fees

c. Payroll Taxes

d. All other (excluding Federal and Foreign Income and Real Estate)

19. Real Estate Expenses

20. Real Estate Taxes

21. Miscellaneous

22. General Instructions in Connection With Operating Expense Classifications

a. Joint Expenses

b. Expenses for Account of Another

c. Income from Special Services

d. Analogous Items

(2)   Part II.

(a) Instructions relating to the allocation of joint expenses to companies.

1. Joint Expenses a. Joint Expenses, as described in s. Ins 6.30 (1) (b) 22. a. , shall be allocated to companies as follows: - See PDF for table

b. Definitions

c. Other Bases Permitted or Prescribed

d. Other Instructions Applicable

e. Records Required

f. Interim Allocations of Joint Expenses

(3)   Part III.

(a) Instructions relating to the composition of, and allocation to, expense groups.

1. List of Expense Groups

2. Composition of the Expense Groups.

a. Investment Expenses.

b. Loss Adjustment Expenses.

c. Acquisition, Field Supervision and Collection Expenses

d. Taxes

e. General Expenses

3. Allocation to Expense Groups

a. Expenses shall be allocated to expense groups as follows: - See PDF for table

b. Definitions

c. Other Bases Permitted or Prescribed

d. Other Instructions Applicable

e. Records Required

(4)   Part IV.

(a) Instruction relating to allocation to lines of business.

1. Lines of Business

2. Allocation of Expenses to Lines of Business

a. The allocation of expenses to lines of business shall be by expense groups. Each classification of expense within each expense group shall be allocated separately to lines of business on the bases of allocation prescribed as follows.

b. Definitions

c. Other Bases Permitted or Prescribed

d. Other Instructions Applicable

e. Records Required

(5)   Part V.

(a) Special instructions relating to the allocation of salaries and other expenses.

1. General Procedures in Allocating Salaries

a. Direct Allocations

b. Allocations Other Than Direct

2. General Instructions Regarding Allocation Bases

a. Number of Items or Units

b. Time Studies

c. Overhead on Other Allocations

d. Premiums

e. Dollar Volume of Losses

f. Other Special Studies

g. Weightings

h. Bases Shall be Appropriate

i. General Work on Totals

j. Bases Shall Be Made in Current Period

3. Special Statements and Records Required

a. Allocation of Salaries Form

b. Recapitulation of Salaries Form

c. Detail of Allocation Bases Form

History: Cr. Register, July, 1959, No. 43 , eff. 8-1-59.

Note

Examples Relating to the Treatment of Commission on Reinsurance Assumed and Reinsurance Ceded: Microsoft Windows NT 6.1.7601 Service Pack 1 1. Company A cedes business to Company B under a treaty specifying a commission of 35% and an allowance for taxes and board fees of 5%. On the statement filed by Company A, both the 35% and the 5% shall be entered in Commission and Brokerage-Reinsurance Ceded. On the statement filed by Company B, both the 35% and the 5% shall be entered in Commission and Brokerage-Reinsurance Assumed. Microsoft Windows NT 6.1.7601 Service Pack 1 2. Company A cedes 10% of all its business to Company B under an agreement whereby Company B pays 10% of all actual expenses, on such business, incurred by Company A. Assume the expenses of Company A on the business reinsured as follows: - See PDF for table Microsoft Windows NT 6.1.7601 Service Pack 1 These are not intended to show the complete list of expenses involved but are given only for illustration purposes. Microsoft Windows NT 6.1.7601 Service Pack 1 On the statement filed by Company A the commission and allowances by Company B shall be credited as follows: - See PDF for table Microsoft Windows NT 6.1.7601 Service Pack 1 On the statement filed by Company B the commission and allowances made to Company A shall be debited as follows: - See PDF for table Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Contingent or profit commission paid. Microsoft Windows NT 6.1.7601 Service Pack 1 Contingent or profit commission received. Microsoft Windows NT 6.1.7601 Service Pack 1 Contingent commission to employees when the activities for which the contingent commission is paid are not a part of their duties as employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Policy and membership fees retained by, or paid to, agents. Microsoft Windows NT 6.1.7601 Service Pack 1 Policy and membership fees to employees when the activities for which the policy and membership fees are paid are not a part of their duties as employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Net allowances, reimbursements and payments for expenses of every nature, not computed as a percentage of premiums, to managers, agents, brokers, solicitors, and other producers. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude : Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses of salaried employees (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses of management where one insurance company has been appointed manager for another (see Joint Expenses; Commission and Brokerage-Reinsurance Assumed and Ceded; and Expenses for Account of Another). Microsoft Windows NT 6.1.7601 Service Pack 1 Contingent commission (see Commission and Brokerage-Contingent). Microsoft Windows NT 6.1.7601 Service Pack 1 Policy and membership fees (see Commission and Brokerage-Policy and Membership Fees). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses in connection with owned real estate (see Real Estate Expenses). Microsoft Windows NT 6.1.7601 Service Pack 1 Amounts representing exact reimbursements for Losses; Taxes, Licenses and Fees; Boards, Bureaus and Associations; and Advertising; where only the minimum space required by law is taken. Microsoft Windows NT 6.1.7601 Service Pack 1 Amounts representing exact reimbursements for Claim Adjustment Services, Surveys and Underwriting Reports and Audit of Assureds' Records when these services are performed by others than employees of managers, agents, brokers, solicitors or other producers. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of the following: Services of advertising agents; public relations counsel; space in newspapers, periodicals, billboards, programs, and other publications; circulars, pamphlets, calendars and literature issued for advertising or promotional purposes; drawings, plates, etchings, etc., in connection with advertising; all charges for printing, paper, etc., in bills covering advertising; radio broadcasts; prospect and mailing lists; signs, frames, medals, etc., for agents; souvenirs for general distribution; directory listings; house organs and similar publications distributed to others than employees; and advertising required by law when more than the minimum space required to comply with the law is taken. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Travel and Travel Items, Claim Adjustment Services, and Boards, Bureaus and Associations. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of literature, booklets, placards, signs, etc., issued solely for accident and loss prevention (see Surveys and Underwriting Reports). Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising and business development expenses allowed, reimbursed or paid to managers, agents, brokers, solicitors, and other producers (see Allowances to Managers and Agents). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of help wanted advertising (see Employee Relations and Welfare). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of advertising in connection with owned real estate (see Real Estate Expenses). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of house organs and similar publications for the use of employees (see Printing and Stationery). Microsoft Windows NT 6.1.7601 Service Pack 1 Donations to organized charities (see Miscellaneous). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of souvenirs not generally distributed (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Dues, assessments, fees and charges of: underwriters' boards, rating organizations, statistical agencies, inspection and audit bureaus; underwriters' advisory and service organizations including such organizations as Insurance Executives Association, and Association of Casualty and Surety Companies; accident and loss prevention organizations; claim organizations; underwriting syndicates, pools and associations such as Factory Insurance Association, Oil Insurance Association, assigned risk plans (except Commission and Brokerage; Claim Adjustment Services; and Taxes, Licenses and Fees); and specific payments to boards, bureaus and associations for rate manuals, revisions, fillers, rating plans and experience data. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of inspection, engineering or accident and loss prevention billed specifically to individual companies (see Surveys and Underwriting Reports). Microsoft Windows NT 6.1.7601 Service Pack 1 Loss adjustment expenses billed specifically to individual companies (see Claim Adjustment Services). Microsoft Windows NT 6.1.7601 Service Pack 1 Allowances under reinsurance contracts for board and bureau expenses (see Commission and Brokerage-Reinsurance Assumed and Ceded). Microsoft Windows NT 6.1.7601 Service Pack 1 Payments to State Industrial Commissions (see Taxes, Licenses and Fees). Microsoft Windows NT 6.1.7601 Service Pack 1 Payments into State Security Funds (see Taxes, Licenses and Fees). Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and Brokerage, Claim Adjustment Services, and Taxes, Licenses and Fees of underwriting syndicates, pools, and associations such as Factory Insurance Associations and Oil Insurance Association. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of survey, credit, moral hazard, character and commercial reports obtained for underwriting purposes (see Surveys and Underwriting Reports). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of commercial reporting services (see Surveys and Underwriting Reports). Microsoft Windows NT 6.1.7601 Service Pack 1 Dues and subscriptions to social or civic clubs or affairs (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Dues and subscriptions to accounting, legal, actuarial or similar societies and associations (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Dues and subscriptions to accounting, legal, actuarial or similar societies and associations (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Include cost of the following: Microsoft Windows NT 6.1.7601 Service Pack 1 Survey, credit, moral hazard, character and commercial reports obtained for underwriting purposes. Microsoft Windows NT 6.1.7601 Service Pack 1 Commercial reporting services. Microsoft Windows NT 6.1.7601 Service Pack 1 Appraisals for underwriting purposes. Microsoft Windows NT 6.1.7601 Service Pack 1 Fire records. Microsoft Windows NT 6.1.7601 Service Pack 1 Inspection, engineering, and accident and loss prevention billed specifically. Microsoft Windows NT 6.1.7601 Service Pack 1 Literature, booklets, placards, signs, etc., issued solely for accident and loss prevention. Microsoft Windows NT 6.1.7601 Service Pack 1 Maps and corrections. Microsoft Windows NT 6.1.7601 Service Pack 1 Services of medical examiners for underwriting purposes. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses of salaried employees (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Boards, Bureaus and Associations; Claim Adjustment Services; and Allowances to Managers and Agents. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of character or credit reports on employees or applicants for employment (see Employee Relations and Welfare). Microsoft Windows NT 6.1.7601 Service Pack 1 Fees for physical examination of employees or applicants for employment (see Employee Relations and Welfare). Microsoft Windows NT 6.1.7601 Service Pack 1 Income from inspections, which shall be classified in accordance with the instruction "Income from Special Services". Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Auditing fees and expenses of independent auditors for auditing payrolls and other premium bases. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses of salaried employees (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Claim Adjustment Services. Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Allowances to Managers and Agents. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Salaries, bonus, overtime, contingent compensation, pay while on leave, dismissal allowance, pay while training and other compensation of employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage to employees when the activities for which the commission is paid are a part of their duties as employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Salaries or wages of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate (see Real Estate Expenses). Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of retirement insurance. Microsoft Windows NT 6.1.7601 Service Pack 1 Payments or appropriations to funds irrevocably devoted to the payment of pensions or other employees' benefits. Microsoft Windows NT 6.1.7601 Service Pack 1 Pensions or other retirement allowances. Microsoft Windows NT 6.1.7601 Service Pack 1 Accident, health and hospitalization insurance for employees. Group life insurance for employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Worker's compensation insurance. Microsoft Windows NT 6.1.7601 Service Pack 1 Payments to or on behalf of employees under self-insurance. Microsoft Windows NT 6.1.7601 Service Pack 1 Any other insurance for the benefit of employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of insurance on lives of employees when the company is the beneficiary (such cost shall not appear among expenses, but shall be charged to surplus). Microsoft Windows NT 6.1.7601 Service Pack 1 Payments or appropriations to pension funds not irrevocably devoted to the payment of pensions or other employees' benefits (such payments or appropriations shall not appear among expenses). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 All other types of insurance premiums. Microsoft Windows NT 6.1.7601 Service Pack 1 Include cost of: Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising-help wanted. Microsoft Windows NT 6.1.7601 Service Pack 1 Training and welfare of employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Physical examinations of employees or applicants for employment. Microsoft Windows NT 6.1.7601 Service Pack 1 Character or credit reports on employees or applicants for employment. Microsoft Windows NT 6.1.7601 Service Pack 1 Gatherings, outings and entertainment for employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Visiting nurse service for or on behalf of employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Medical and hospital bills for employees (not covered by 9-a). Microsoft Windows NT 6.1.7601 Service Pack 1 Direct payments, other than salaries, to employees for injury and sickness (not covered by 9-a). Microsoft Windows NT 6.1.7601 Service Pack 1 Supper money. Microsoft Windows NT 6.1.7601 Service Pack 1 Donations to or on behalf of employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Food and catering for employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Salaries, bonus, overtime, contingent, pay while on leave, dismissal allowances, pay while training and other compensation of employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of house organs and similar publications (see Advertising, and Printing and Stationery). Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Fidelity or surety bonds covering employees and agents. Microsoft Windows NT 6.1.7601 Service Pack 1 Burglary, and robbery insurance premiums. Microsoft Windows NT 6.1.7601 Service Pack 1 Public liability insurance premiums (Excl. owned Real Estate). Microsoft Windows NT 6.1.7601 Service Pack 1 Premiums for insurance on office contents. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of insurance on automobiles. Microsoft Windows NT 6.1.7601 Service Pack 1 All other insurance premiums not specifically provided for in other operating accounts. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Employee Relations and Welfare. Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Directors' fees and other compensation of directors for attendance at board or committee meetings. Microsoft Windows NT 6.1.7601 Service Pack 1 Other fees, compensation, and expenses paid to directors. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Commission to directors for the production of business (see Commission and Brokerage-Direct). Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Transportation, hotel, meals, postage, telephone, telegraph, express and incidental living expenses of employees while traveling. Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses for transfer of employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Depreciation, repairs and other operating expenses of automobiles. Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of automobiles. Microsoft Windows NT 6.1.7601 Service Pack 1 Fees for automobile license plates. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of transportation, hotel, meals and entertainment of guests. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of favors and presents given or extended to others than employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of souvenirs not generally distributed. Microsoft Windows NT 6.1.7601 Service Pack 1 Dues and subscriptions to social or civic clubs or affairs. Microsoft Windows NT 6.1.7601 Service Pack 1 Dues and subscriptions to accounting, legal, actuarial, or similar societies and associations. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Salaries; Advertising; Commission and Brokerage; Taxes, Licenses and Fees; Boards, Bureaus and Associations; and Equipment. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of gatherings, outings, etc., and entertainment for employees (see Employee Relations and Welfare). Microsoft Windows NT 6.1.7601 Service Pack 1 Travel and travel items paid, reimbursed, or allowed to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Donations to organized charities (see Miscellaneous). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of souvenirs for general distribution (see Advertising). Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of home office and branch offices. Microsoft Windows NT 6.1.7601 Service Pack 1 Rent for space occupied in buildings owned. Microsoft Windows NT 6.1.7601 Service Pack 1 Light, heat, power and water charges in leased premises. Microsoft Windows NT 6.1.7601 Service Pack 1 Interest, taxes, etc., paid in lieu of rent for leased premises. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of alterations and repairs of leased premises. Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of storage, safekeeping and warehouse space. Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of safe deposit boxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of post office boxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Time clock service charges. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of cleaning, towels, ice, water, electric lamp replacements and other expenses incidental to office maintenance. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of furniture, equipment, and office machines (see Equipment). Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of automobiles (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Rent allowed, reimbursed, or paid to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Rent income from owned real estate. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Rent and repairs of furniture, equipment and office machines including printers' equipment, postage machines and punched card equipment. Microsoft Windows NT 6.1.7601 Service Pack 1 Depreciation on furniture, equipment and office machines. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Rent, repairs and depreciation of automobiles (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of alterations and repairs of leased premises (see Rent and Rent Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Equipment expenses allowed, reimbursed or paid to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Include cost of the following: Microsoft Windows NT 6.1.7601 Service Pack 1 Printing, stationery and office supplies such as letterheads, envelopes, paper stock, printed forms or manuals, adding machine tape, carbon paper, binders and posts, photostatic copies, pencils, pens, leads, ink, glue, stamps and stamp pads, stapler, staples, clips and pins, desk top equipment (calendars, trays, etc.), waste baskets, analysis pads, ledgers, journals, minute books, etc. Microsoft Windows NT 6.1.7601 Service Pack 1 Policies and policy forms. Microsoft Windows NT 6.1.7601 Service Pack 1 Punch cards. Microsoft Windows NT 6.1.7601 Service Pack 1 House organs and similar publications for the use of employees. Microsoft Windows NT 6.1.7601 Service Pack 1 Books, newspapers and periodicals including investment, tax and legal publications and services. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Specific payments to boards, bureaus and associations for rate manuals, revisions, fillers, rating plans and experience data (see Boards, Bureaus and Associations). Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of literature, booklets, placards, signs, etc., issued solely for accident and loss prevention (see Surveys and Underwriting Reports); items includable in Claim Adjustment Services; items includable in Advertising; printers' equipment in company owned printing departments (see Equipment); printing and stationery allowed, reimbursed or paid to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents); house organs and similar publications distributed to others than employees (see Advertising); commercial reporting services (see Surveys and Underwriting Reports); and items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Express, freight and cartage. Microsoft Windows NT 6.1.7601 Service Pack 1 Postage. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of telephone and telegrams, cables, radiograms and teletype. Microsoft Windows NT 6.1.7601 Service Pack 1 Bank charges for collection and exchange. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Rent, repairs and depreciation of postage machines (see Equipment). Microsoft Windows NT 6.1.7601 Service Pack 1 Postage, telephone, telegraph and express of employees while traveling (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Postage, telephone and telegraph, exchange, and express allowed, reimbursed or paid to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents). Microsoft Windows NT 6.1.7601 Service Pack 1 Profits or losses resulting from exchange or remittances to Home Office by a United States Branch. Such profits or losses shall not be included in expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of post office boxes (see Rent and Rent Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Legal retainers, fees and other legal expenses (except losses and salvage). Microsoft Windows NT 6.1.7601 Service Pack 1 Auditing fees of independent auditors for examining records of home and branch offices. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of services of tax experts. Microsoft Windows NT 6.1.7601 Service Pack 1 Fees of investment counsel. Microsoft Windows NT 6.1.7601 Service Pack 1 Registrar fees. Microsoft Windows NT 6.1.7601 Service Pack 1 Custodian fees. Microsoft Windows NT 6.1.7601 Service Pack 1 Trustees' fees. Microsoft Windows NT 6.1.7601 Service Pack 1 Transfer agent fees. Microsoft Windows NT 6.1.7601 Service Pack 1 Fees and expenses of others than employees, for collecting balances. Microsoft Windows NT 6.1.7601 Service Pack 1 Notary fees. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees (see Salaries). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses of salaried employees (see Travel and Travel Items). Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Claim Adjustment Services. Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Real Estate Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of auditing of assureds' records (see Audit of Assureds' Records). Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 State, county and municipal taxes, licenses and fees based upon premiums. Microsoft Windows NT 6.1.7601 Service Pack 1 Fire Patrol assessments. Microsoft Windows NT 6.1.7601 Service Pack 1 Payments to State Industrial (or other) Commissions for administration of Worker's Compensation or other State Benefit Acts (including assessments for administering Financial Responsibility Laws) regardless of basis of assessment. Microsoft Windows NT 6.1.7601 Service Pack 1 Net payments to State Security Funds, Reopened Case Funds, Second Injury Funds and other State Funds, when construed by the company as operating expenses, regardless of basis of assessment. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Allowances for taxes under reinsurance contracts (see Commission and Brokerage-Reinsurance Assumed and Ceded). Microsoft Windows NT 6.1.7601 Service Pack 1 Include : Microsoft Windows NT 6.1.7601 Service Pack 1 Agents' Licenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Certificates of authority, compliance, deposit, etc. Microsoft Windows NT 6.1.7601 Service Pack 1 Filing fees. Microsoft Windows NT 6.1.7601 Service Pack 1 Fees and expenses of examination by insurance departments or other governmental agencies. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Items includable in Claim Adjustment Services . Microsoft Windows NT 6.1.7601 Service Pack 1 Include : Microsoft Windows NT 6.1.7601 Service Pack 1 Old age benefit taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Unemployment insurance taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Payroll taxes includable in Real Estate Taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Include : Microsoft Windows NT 6.1.7601 Service Pack 1 Qualifying bond premiums. Microsoft Windows NT 6.1.7601 Service Pack 1 Statement publication fees. Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising required by law. Microsoft Windows NT 6.1.7601 Service Pack 1 Personal property taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 State income taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Capital stock taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Business or corporation licenses or fees (not includable under a. or b. of this subparagraph). Microsoft Windows NT 6.1.7601 Service Pack 1 Marine profits taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 Documentary stamps on reinsurance. Microsoft Windows NT 6.1.7601 Service Pack 1 Any other taxes not assignable under a., b., and c. of this subparagraph and not otherwise excluded. Microsoft Windows NT 6.1.7601 Service Pack 1 Exclude: Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of advertising required by law where more than minimum space required to comply with the law is taken. Such expense shall be included in Advertising. Microsoft Windows NT 6.1.7601 Service Pack 1 Real estate taxes, licenses and fees (see Real Estate Taxes). Items includable in Claim Adjustment Services. Microsoft Windows NT 6.1.7601 Service Pack 1 Fees for automobile license plates (see Travel and Travel Items) Microsoft Windows NT 6.1.7601 Service Pack 1 Federal and foreign income tax. Microsoft Windows NT 6.1.7601 Service Pack 1 Sales taxes, etc., included on invoices of vendors. Such taxes are to follow allocation of cost of items purchased. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Salaries, wages and other compensation of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of operating and maintaining owned real estate. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of insurance in connection with owned real estate. Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of advertising in connection with owned real estate. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Microsoft Windows NT 6.1.7601 Service Pack 1 Taxes, licenses and fees on owned real estate. Microsoft Windows NT 6.1.7601 Service Pack 1 Include: Expenses not listed as includable in other operating expense classifications, and not analogous thereto. Specifically, the following shall be included: Microsoft Windows NT 6.1.7601 Service Pack 1 Cost of tabulating service when such service is rendered by outside organizations. Microsoft Windows NT 6.1.7601 Service Pack 1 Amounts received and handled in accordance with the instruction "Income from Special Services". Microsoft Windows NT 6.1.7601 Service Pack 1 Donations to organized charities. Microsoft Windows NT 6.1.7601 Service Pack 1 Differences between actual amounts paid, and amounts apportioned in accordance with the instruction "Joint Expenses". Microsoft Windows NT 6.1.7601 Service Pack 1 Whenever personnel or facilities are used in common by two or more companies, or whenever the personnel or facilities of one company are used in the activities of two or more companies, the expenses involved shall be apportioned in accordance with the regulations relating to Joint Expenses, and such apportioned expenses shall be allocated by each company to the same operating expense classifications as if the expenses had been borne wholly. Any difference between the actual amount paid, and the amount of such apportioned expenses shall be included in the operating expense classification "Miscellaneous". Microsoft Windows NT 6.1.7601 Service Pack 1 This instruction does not apply to the allocation of the following, which are covered by separate instructions herein: Microsoft Windows NT 6.1.7601 Service Pack 1 Reinsurance commission and allowances (see Commission and Brokerage-Reinsurance Assumed and Ceded). Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage paid to managers and agents (see Commission and Brokerage-Direct). Microsoft Windows NT 6.1.7601 Service Pack 1 Allowances to managers and agents (see Allowances to Managers and Agents). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses allocable in accordance with the instruction "Income from Special Services". Microsoft Windows NT 6.1.7601 Service Pack 1 Whenever expenses are paid by one company for account of another, the payments shall not appear among the expenses reported by the former, and shall be included by the latter in the same expense classifications as if originally paid by it. Microsoft Windows NT 6.1.7601 Service Pack 1 Whenever an insurance company receives compensation for sales or services, such as loss adjustment or inspection not related to policies written by the company, and such compensation is not calculated as a joint expense reimbursement, the amount thereof shall be included in the operating expense classification "Miscellaneous". Where an insurance company pays the compensation, allocation shall be made to the expense classification dictated by the nature of the expense. Microsoft Windows NT 6.1.7601 Service Pack 1 This instruction is of limited applicability and does not apply to the allocation of the following, which are covered by separate instructions herein: Microsoft Windows NT 6.1.7601 Service Pack 1 Reinsurance commission and allowances (see Commission and Brokerage-Reinsurance Assumed and Ceded). Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses incurred for the benefit of companies in the same group or fleet. Such expenses are covered by the instruction "Joint Expenses". Microsoft Windows NT 6.1.7601 Service Pack 1 The lists of expenses includable in the operating expense classifications are representative and do not exclude analogous items which are omitted from the lists. Microsoft Windows NT 6.1.7601 Service Pack 1 INDEX
to s. Ins 6.30 (1) Microsoft Windows NT 6.1.7601 Service Pack 1 The references are to subparagraphs in paragraph (b) of subsection (1). Microsoft Windows NT 6.1.7601 Service Pack 1 Accident and loss prevention billed specifically — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Accident and loss prevention literature — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Accident and loss prevention organizations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Accident insurance for employees — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Accounting societies, dues and subscriptions to — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Actuarial societies, dues and subscriptions to — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Adding machine tape — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Adjusters — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Adjustment services — 1 Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising, operating expense classification — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising, help wanted — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising in connection with owned real estate — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising required by law when only the minimum space required by law is taken — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising required by law when more than the minimum space required by law is taken — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Advisory organizations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Agents' allowances, reimbursements and payments computed as percentage of premiums — 2-a Microsoft Windows NT 6.1.7601 Service Pack 1 Agents' allowances, reimbursements and payments not computed as percentage of premiums — 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Agents' licenses — 18-b Microsoft Windows NT 6.1.7601 Service Pack 1 Allocated loss adjustment expenses — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Allowances to managers and agents, operating expense classification — 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Alterations and repairs of leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Analogous items — 22-d Microsoft Windows NT 6.1.7601 Service Pack 1 Analysis pads — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Appeal costs relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Appraisals relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Assessments for fire patrol — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Assessments of boards, bureaus and associations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Associations, underwriting — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Attorneys' fees relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Attorneys' fees — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Audit bureaus — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Audit of assureds' records, operating expense classification — 7 Microsoft Windows NT 6.1.7601 Service Pack 1 Auditing relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Auditing fees of independent auditors for auditing payrolls and other premium bases — 7 Microsoft Windows NT 6.1.7601 Service Pack 1 Auditing fees of independent auditors for examining records of home and branch offices — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Automobiles, depreciation, rent, repairs and expenses of — 12; insurance of — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Automobile license plates — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Bank charges for collection and exchange — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Billboards — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Binders and posts — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Board allowances, reinsurance — 2-b, 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Boards, bureaus and associations, operating expense classification — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Bonds covering employees — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Bonds, premium cost, relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Bonus to employees — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Booklets for accident and loss prevention — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Books, newspapers and periodicals including investment, tax and legal publications and services — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Branch office rent — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Broadcasts — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Brokerage to employees when the activities for which the commissions are paid are not a part of their duties as employees — 2-a Microsoft Windows NT 6.1.7601 Service Pack 1 Brokerage to employees when the activities for which the commissions are paid are a part of their duties as employees — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Brokerage, direct — 2-a Microsoft Windows NT 6.1.7601 Service Pack 1 Brokerage, reinsurance assumed — 2-b Microsoft Windows NT 6.1.7601 Service Pack 1 Brokerage, reinsurance ceded — 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Brokers' allowances, reimbursements and payments computed as a percentage of premiums — 2-a Microsoft Windows NT 6.1.7601 Service Pack 1 Brokers' allowances, reimbursements and payments not computed as a percentage of premiums — 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Bureaus — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Burglary and robbery insurance premiums — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Business licenses — 18-a, 18-b, and 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Cables — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Calendars for advertising purposes — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Capital stock taxes — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Carbon paper — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Cartage, express and freight — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Catering for employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Certificates of compliance — 18-b Microsoft Windows NT 6.1.7601 Service Pack 1 Charges for claim adjustment services of underwriting pools, syndicates and
associations — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Character or credit reports relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Character reports for underwriting purposes — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Character reports on employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Charities, contributions to — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Circulars, advertising in — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Civic clubs, dues and subscriptions to — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Claim adjustment services, operating expense classification — 1 Microsoft Windows NT 6.1.7601 Service Pack 1 Claim adjustment services, separation of — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Claim organizations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Cleaning costs — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Collection charges of banks — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Collection fees and expenses of others than employees for collecting balances — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Commercial reports — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Commercial reporting services — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, operating expense classification — 2 Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, direct — 2-a Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, reinsurance assumed — 2-b Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, reinsurance ceded — 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, tax and board allowances — 2-b, 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, reinsurance brokerage — 2-b, 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, contingent or profit — 2-d Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and brokerage, policy and membership fees — 2-e Microsoft Windows NT 6.1.7601 Service Pack 1 Commission to employees when the activities for which the commissions are paid are a part of their duties as employees — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Commission under quota share and pool agreements — 2-b, 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation insurance — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to janitors, caretakers, etc., paid in connection with owned real estate — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Compensation to employees — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Contingent commission — 2-d Microsoft Windows NT 6.1.7601 Service Pack 1 Contributions to employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Contributions to organized charities — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Copies of certificates and documents relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Corporation licenses — 18-a, 18-b, and 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Court costs relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 County and municipal taxes, licenses and fees — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Credit or character reports relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Credit or character reports for underwriting purposes — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Credit or character reports on employees or applicants for employment — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Custodian fees — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Depreciation of automobiles — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Depreciation of furniture, equipment and office machines — 14 Microsoft Windows NT 6.1.7601 Service Pack 1 Desk top equipment — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Detective reports relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Direct, claim adjustment services — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Direct, commission and brokerage — 2-a Microsoft Windows NT 6.1.7601 Service Pack 1 Directors' fees, operating expense classification — 11 Microsoft Windows NT 6.1.7601 Service Pack 1 Directory listings — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Dismissal allowances to employees — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 District agents, payments to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Documentary stamps on reinsurance — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Documents relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Donations to employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Donations to organized charities — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Drawings in connection with advertising — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Dues and subscriptions to accounting, legal, actuarial or similar societies — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Dues to social clubs or affairs — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Dues to boards, bureaus and associations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Electric lamp replacements — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Employees, commission and brokerage to — 2 and 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Employees' expenses while traveling — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Employee relations and welfare, operating expense classification — 9 Microsoft Windows NT 6.1.7601 Service Pack 1 Engineering billed specifically — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Entertainment for employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Entertainment of guests — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Entry fees relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Envelopes — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Equipment, operating expense classification — 14 Microsoft Windows NT 6.1.7601 Service Pack 1 Equipment, rent, repairs and depreciation of — 14; insurance of — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Etchings in connection with advertising — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Examinations, medical, relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Exchange — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses for account of another — 22-b Microsoft Windows NT 6.1.7601 Service Pack 1 Experience data — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Expert witnesses relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Express, freight and cartage — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Express, freight and cartage of employees while traveling — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Favors and presents given to others than employees — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Fees and expenses of others than employees for collecting balances — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Fees for automobile license plates — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Fees for insurance department examinations — 18-b Microsoft Windows NT 6.1.7601 Service Pack 1 Fees, medical, relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Fees, notary, relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Fees, notary — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Fees of boards, bureaus and associations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Fees on owned real estate — 20 Microsoft Windows NT 6.1.7601 Service Pack 1 Fees paid to directors — 11 Microsoft Windows NT 6.1.7601 Service Pack 1 Fees, taxes and licenses — 18 Microsoft Windows NT 6.1.7601 Service Pack 1 Fidelity bonds covering employees — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Filing fees — 18-b Microsoft Windows NT 6.1.7601 Service Pack 1 Fire patrol assessments — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Fire records — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Food for employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Frames for agents — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Freight, express and cartage — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Furniture, depreciation, rent and repairs of — 14; insurance of — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Gatherings for employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 General agents, payments to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Gifts to employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Glue — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Group life insurance for employees — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Guests, cost of transportation, hotel, meals and entertainment — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Heat, light, power and water charges in leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Health insurance for employees — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Help wanted advertising — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Home office rent — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Hospital bills of employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Hospital records relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Hospitalization insurance for employees — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Hotel expenses for guests — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Hotel expenses for employees while traveling — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 House organs distributed to others than employees — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 House organs for use of employees — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Ice — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Income from special services — 21 and 22-c Microsoft Windows NT 6.1.7601 Service Pack 1 Income taxes, state — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Independent adjusters — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Industrial commissions — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Injury to payments to employees — 9 Microsoft Windows NT 6.1.7601 Service Pack 1 Ink — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Inspection billed specifically — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Inspection bureaus — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, accident — 9 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, automobile — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, burglary and robbery — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance department examinations — 18-b Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance department licenses and fees — 18-b Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, health — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, in connection with owned real estate — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, on office contents — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, operating expense classification — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, public liability — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, retirement — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Insurance, worker's compensation — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Interest, taxes, etc., paid in lieu of rent for leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Investment counsel fees — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Joint expenses — 21 and 22-a Microsoft Windows NT 6.1.7601 Service Pack 1 Journals — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Lawyers' expenses relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Lawyers' fees and expenses — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Leased premises, cost of alterations and repairs — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Leased premises, interest, taxes, etc., paid in lieu of rent — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Leased premises, light, heat, power and water charges — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Leave pay for employees — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Ledgers — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Legal and auditing, operating expense classification — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Legal expenses relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Legal expenses — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Legal societies, dues and subscriptions to — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Letterheads — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Licenses on owned real estate — 20 Microsoft Windows NT 6.1.7601 Service Pack 1 Licenses, taxes and fees — 18 Microsoft Windows NT 6.1.7601 Service Pack 1 License plates, automobile — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Life insurance for employees — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Light, heat, power and water charges in leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Literature for accident and loss prevention — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Literature for advertising purposes — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Local agents, payments to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Local insurance taxes — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Loss adjustment expenses — 1 Microsoft Windows NT 6.1.7601 Service Pack 1 Loss prevention billed specifically — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Loss prevention literature — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Loss prevention organizations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Machines, depreciation, rent and repairs of — 14; insurance of — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Mailing lists — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Maintaining owned real estate — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Managers, payments to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Maps relating to claim adjustment-1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Maps and corrections — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Marine profits taxes — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Meals for employees while traveling — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Meals for guests — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Medals for agents — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Medical bills of employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Medical examinations relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Medical examiners, services of, for underwriting purposes — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Medical testimony relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Membership and policy fees — 2-e Microsoft Windows NT 6.1.7601 Service Pack 1 Minute books — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Miscellaneous, operating expense classification — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Moral hazard, reports — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Municipal and county taxes, licenses and fees — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Newspapers, advertising in — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Newspapers, books, periodicals, etc., including investment, tax and legal publications and services — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Notary fees — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Notary fees relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Nurse service to employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Office agents, payment to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Office machines, depreciation, rent and repairs of — 14; insurance of — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Office maintenance expense — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Office rent — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Office supplies — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Old age benefit taxes — 18-c Microsoft Windows NT 6.1.7601 Service Pack 1 Operating expenses of owned real estate — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Overtime — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Outings for employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Pamphlets, advertising in — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Paper in bills covering advertising — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Paper stock — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Payroll audit — 7 Microsoft Windows NT 6.1.7601 Service Pack 1 Payroll taxes — 18-c Microsoft Windows NT 6.1.7601 Service Pack 1 Pencils and pens — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Pensions — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Periodicals, advertising in — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Periodicals, newspapers, books, etc., including investment, tax and legal
publications and services — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Personal property taxes — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Photographs relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Photostatic copies — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Physical examinations of employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Pins — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Placards for accident and loss prevention — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Plates in connection with advertising — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Policies and policy forms — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Policy and membership fees — 2-e Microsoft Windows NT 6.1.7601 Service Pack 1 Policy claims, investigation and adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Pools and associations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Pool and quota share agreements — 2-b and 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Post office boxes, rent of — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Postage machines — 14 Microsoft Windows NT 6.1.7601 Service Pack 1 Postage expenses incurred by employees while traveling — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Postage, telephone, telegraph, exchange and express, operating expense
classification — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Power, light, heat and water charges in leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Premium cost of bonds relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Premium taxes, licenses and fees — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Premiums for insurance on office contents — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Presents and favors given to others than employees — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Printed forms — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Printers' equipment, rent, repairs and depreciation of — 14; insurance of — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Printing and stationery, operating expense classification — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Printing and stationery relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Printing in bills covering advertising — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Process, service of, relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Producers, payments to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Profit commission — 2-d Microsoft Windows NT 6.1.7601 Service Pack 1 Programs, advertising in — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Prospect lists — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Public liability insurance premiums — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Public relations counsel — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Publication fees — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Publications, advertising in — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Publications such as house organs, for use of employees — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Punch cards — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Punched card equipment — 14 Microsoft Windows NT 6.1.7601 Service Pack 1 Punched card services — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Qualifying bond premiums — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Quota share and pool agreements — 2-b and 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Radio broadcasts — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Radiograms — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Rate manual — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Rating organizations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Rating plans — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Real estate expenses, operating expense classification — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Real estate taxes, operating expense classification — 20 Microsoft Windows NT 6.1.7601 Service Pack 1 Regional agents, payments to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Registrar fees — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Reinsurance assumed, claim adjustment services — 1-b Microsoft Windows NT 6.1.7601 Service Pack 1 Reinsurance assumed, commission and brokerage — 2-b Microsoft Windows NT 6.1.7601 Service Pack 1 Reinsurance ceded, claim adjustment services — 1-c Microsoft Windows NT 6.1.7601 Service Pack 1 Reinsurance ceded, commission and brokerage — 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Rent and rent items, operating expense classification — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of furniture, equipment and office machines — 14 Microsoft Windows NT 6.1.7601 Service Pack 1 Rent of automobiles — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Reopened case funds — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Repairs and alterations in leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Repairs of automobiles — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Repairs of furniture, equipment and office machines — 14 Microsoft Windows NT 6.1.7601 Service Pack 1 Retirement allowances — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Retirement insurance — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 Safe deposit boxes, rent of — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Safekeeping, storage and warehouse space, rent of — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Salaries, operating expense classification — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Salaries paid in connection with owned real estate — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Second injury funds — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Security funds — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Service organizations — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Services, tabulating, rendered by outside organizations — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Sickness payments to employees — 9 Microsoft Windows NT 6.1.7601 Service Pack 1 Signs for accident and loss prevention — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Signs for agents — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Social clubs, dues and subscriptions to — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Solicitors, payment to — 2-a and 3 Microsoft Windows NT 6.1.7601 Service Pack 1 Souvenirs for general distribution — 4 Microsoft Windows NT 6.1.7601 Service Pack 1 Souvenirs not generally distributed — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Space occupied in buildings owned — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Stamp pads — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Staples and staplers — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 State income taxes — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 State industrial commissions — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 State insurance taxes — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 State licenses and fees — 18-b Microsoft Windows NT 6.1.7601 Service Pack 1 State premium taxes, licenses and fees — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 State security funds — 18-a Microsoft Windows NT 6.1.7601 Service Pack 1 Statement publication fees — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Stationery — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Statistical agencies — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Statistical services — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Stenographers' fees relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Stock taxes — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Storage, safekeeping and warehouse space, rent of — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Subpoenas relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Subscriptions to accounting, legal, actuarial and similar societies — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Subscriptions to social or civic clubs or affairs — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Supper money — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Surety bonds covering employees — 10 Microsoft Windows NT 6.1.7601 Service Pack 1 Survey reports relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Surveys and underwriting reports, operating expense classification — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Syndicates, underwriting — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Tabulating services — 21 Microsoft Windows NT 6.1.7601 Service Pack 1 Tax allowances, reinsurance — 2-b and 2-c Microsoft Windows NT 6.1.7601 Service Pack 1 Tax expert services — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Taxes, interest, etc., paid in lieu of rent for leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Taxes, licenses and fees, operating expense classification — 18 Microsoft Windows NT 6.1.7601 Service Pack 1 Taxes, real estate — 20 Microsoft Windows NT 6.1.7601 Service Pack 1 Telephone and telegraph — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Telephone and telegraph expenses of employees while traveling — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Teletype — 16 Microsoft Windows NT 6.1.7601 Service Pack 1 Time clock service charges — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Towels — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Training of employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Training pay of employees — 8 Microsoft Windows NT 6.1.7601 Service Pack 1 Transcripts of testimony relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Transfer agents' fees — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Transfer of employees — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Transfer taxes — 18-d Microsoft Windows NT 6.1.7601 Service Pack 1 Transportation of guests — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Transportation of employees — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Travel and Travel Items, operating expense classification — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Traveling expenses of employees — 12 Microsoft Windows NT 6.1.7601 Service Pack 1 Trustees' fees — 17 Microsoft Windows NT 6.1.7601 Service Pack 1 Underwriters' boards — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Underwriting reports — 6 Microsoft Windows NT 6.1.7601 Service Pack 1 Underwriting syndicates — 5 Microsoft Windows NT 6.1.7601 Service Pack 1 Unemployment insurance taxes — 18-c Microsoft Windows NT 6.1.7601 Service Pack 1 Visiting nurse service — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Wages paid in connection with owned real estate — 19 Microsoft Windows NT 6.1.7601 Service Pack 1 Warehouse, storage and safekeeping space, rent of — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Waste baskets — 15 Microsoft Windows NT 6.1.7601 Service Pack 1 Water, light, heat and power in leased premises — 13 Microsoft Windows NT 6.1.7601 Service Pack 1 Watchperson expenses relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Weather reports relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Welfare of employees — 9-b Microsoft Windows NT 6.1.7601 Service Pack 1 Witnesses relating to claim adjustment — 1-a Microsoft Windows NT 6.1.7601 Service Pack 1 Worker's compensation insurance — 9-a Microsoft Windows NT 6.1.7601 Service Pack 1 The term Premiums used as basis of allocation means the allocation of expenses shall follow the percentages of applicable premiums. Microsoft Windows NT 6.1.7601 Service Pack 1 The term Special Studies used as a basis of allocation means that expenses shall be analyzed and bases of allocation applied as dictated by that analysis. Microsoft Windows NT 6.1.7601 Service Pack 1 The term Overhead on Salaries used as a basis of allocation means that the allocation of expenses shall follow the percentages of the applicable salaries allocation. Microsoft Windows NT 6.1.7601 Service Pack 1 For those operating expense classifications permitting the basis, Overhead on Salaries or Premiums, any other basis of allocation may be adopted which yields more accurate results. The bases Overhead on Salaries and Premiums shall not be used if clearly inappropriate. Microsoft Windows NT 6.1.7601 Service Pack 1 In making any allocations of Joint Expenses, companies shall observe the General Instructions Regarding Allocation Bases (see s. Ins 6.30 (5) (a) 2. ). Microsoft Windows NT 6.1.7601 Service Pack 1 The methods followed in allocating Joint Expenses shall be described, kept and supported as set forth under Detail of Allocation Bases (See s. Ins 6.30 (5) (a) 3-c). Microsoft Windows NT 6.1.7601 Service Pack 1 The effects of the application, to each operating expense classification, of all bases of allocation shall be shown on records kept in clear and legible form. Such records shall be readily available for examination. Microsoft Windows NT 6.1.7601 Service Pack 1 It is permissible to apportion expenses between companies during the year on the basis of methods and procedures other than those prescribed herein, provided allocations of corrected amounts, calculated in accordance with these instructions, are made in time for entry in the Annual Statement. Microsoft Windows NT 6.1.7601 Service Pack 1 Expenses reported in the operating expense classifications shall be allocated to the following expense groups: Microsoft Windows NT 6.1.7601 Service Pack 1 Investment Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Loss Adjustment Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Acquisition, Field Supervision and Collection Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Taxes. Microsoft Windows NT 6.1.7601 Service Pack 1 General Expenses. Microsoft Windows NT 6.1.7601 Service Pack 1 The composition of each expense group shall be as follows: Microsoft Windows NT 6.1.7601 Service Pack 1 Investment Expenses shall comprise all expenses incurred wholly or partially in connection with the investing of funds and the obtaining of investment income, including related expenses incurred in the following activities: initiating or handling orders and recommendations; doing research; pricing; appraising and valuing; paying and receiving; entering and keeping general and detail records; safe keeping; collecting, recording, calculating and accruing investment income; general clerical, secretarial, office maintenance, supervisory and executive duties; handling personnel, supplies, mail, etc.; and all other activities reasonably attributable to the investing of funds and the obtaining of investment income. Microsoft Windows NT 6.1.7601 Service Pack 1 Loss Adjustment Expenses shall comprise all expenses incurred wholly or partially in connection with the adjustment and recording of policy claims, including the totals of the operating expense classification, Claim Adjustment Services: the types of expenses included in Claim Adjustment Services, when the activities resulting in such types of expenses are performed by employees; and including related expenses incurred in the following activities: estimating amounts of claims; paying and receiving; entering and keeping general and detail records; general clerical, secretarial, office maintenance, supervisory and executive duties; handling personnel, supplies, mail, etc.; and all other activities reasonably attributable to the adjustment and recording of policy claims in connection with claims reported, paid, and outstanding, and reinsurance thereon. Microsoft Windows NT 6.1.7601 Service Pack 1 Acquisition, Field Supervision and Collection Expenses shall comprise all expenses incurred wholly or partially in the following activities: Microsoft Windows NT 6.1.7601 Service Pack 1 Soliciting and procuring business and developing the sales field. Microsoft Windows NT 6.1.7601 Service Pack 1 Writing policy contracts, and checking and directly supervising the work of policy writers. Microsoft Windows NT 6.1.7601 Service Pack 1 Receiving and paying of premiums and commissions; entering into or setting up records of premiums and commissions receivable and payable for collection purposes; balancing and maintaining such records; corresponding with and visiting insureds and producers for the purpose of collecting premiums or adjusting differences; checking current accounts from producers; auditing of records of delinquent agents; and services of collection agencies. Do not include activities offices within the company. Microsoft Windows NT 6.1.7601 Service Pack 1 Compiling and distributing expiration lists, notices of premiums due, lists of premiums or premium balances receivable and payable, contingent and other commission statements, production statements for acquisition and field supervision purposes, and similar data. Microsoft Windows NT 6.1.7601 Service Pack 1 Maintaining good will of insureds and producers; activities of field personnel; contact work relating to acquisition, field supervision and collection; making contracts and agreements with producers; and activities in connection with agency appointments and replacements. Do not include: inspections of risks when carried on by personnel employed by the insurance company, engaged full time in physical inspection of risks and activities directly related thereto; audits for the purpose of premium determination; and activities in connection with the adjustment of policy claims. Microsoft Windows NT 6.1.7601 Service Pack 1 Rendering service to agents and other producers, such as providing office space, personnel, telephone, etc., and obtaining agents' licenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Do not include fees paid for agents' licenses. Microsoft Windows NT 6.1.7601 Service Pack 1 Advertising and publicity of every nature related to acquisition, field supervision and collection. In addition to applicable salaries, etc., include the entire amount shown in the operating expense classification, Advertising. Microsoft Windows NT 6.1.7601 Service Pack 1 Miscellaneous activities of agents, brokers and producers other than employees, when performed by them: inspections; quoting premiums; signing policies; examining and mailing policies, applications and daily reports; compiling figures for current accounts; correspondence and sundry bookkeeping and clerical work. Microsoft Windows NT 6.1.7601 Service Pack 1 Other activities reasonably attributable to those operations listed above, such as: keeping general and detail records; paying and receiving; general clerical, secretarial, office maintenance, supervisory and executive work; and handling personnel, supplies, mail, etc. Microsoft Windows NT 6.1.7601 Service Pack 1 Commission and Allowances: When the whole or a part of any amount in the operating expense classifications Commission and Brokerage-Direct, and Allowances to Managers and Agents is paid specifically for services other than those set forth under Acquisition, Field Supervision and Collection Expenses, and when such services are not duplicated or otherwise compensated by the company, the amount thereof shall be allocated to expense groups other than Acquisition, Field Supervision and Collection, and such allocations shall be justified by detailed statements and data calculated and prepared in accordance with the methods described in these instructions showing amounts of expenditures properly allocated to expense groups and lines of business. Microsoft Windows NT 6.1.7601 Service Pack 1 When Allowances to Managers and Agents represent a division of expenses shared with other companies, the aforementioned statements and data shall show the division of such shared expenses calculated and prepared in accordance with the methods prescribed in these instructions. Microsoft Windows NT 6.1.7601 Service Pack 1 The calculation and preparation of the aforementioned statements and data shall be subject to verification and audit by insurance department personnel. Microsoft Windows NT 6.1.7601 Service Pack 1 The instructions under the heading Commission and Allowances do not apply to Commission and Brokerage-Reinsurance Assumed, or Commission and Brokerage-Reinsurance Ceded. Microsoft Windows NT 6.1.7601 Service Pack 1 Taxes shall comprise the totals of the operating expense classification Taxes, Licenses and Fees. Microsoft Windows NT 6.1.7601 Service Pack 1 General Expenses shall comprise all expenses not assignable by these instructions to other expense groups. Microsoft Windows NT 6.1.7601 Service Pack 1 For definitions of the terms Overhead on Salaries and Special Studies, see s. Ins 6.30 (2) (a) 1. b. Microsoft Windows NT 6.1.7601 Service Pack 1 For those operating expense classifications permitting the basis Overhead on Salaries, any other basis of allocation may be adopted which yields more accurate results. The basis Overhead on Salaries shall not be used if clearly inappropriate. Microsoft Windows NT 6.1.7601 Service Pack 1 In making any allocations to expense groups, companies shall observe the General Instructions Regarding Allocation Bases (see s. Ins 6.30 (5) (a) 2. ). Microsoft Windows NT 6.1.7601 Service Pack 1 The methods followed in allocating to expense groups shall be described, kept and supported as set forth under Detail of Allocation Bases (see s. Ins 6.30 (5) (a) 3. c. ). Microsoft Windows NT 6.1.7601 Service Pack 1 The effects of the application to each operating expense classification of all bases of allocation shall be shown on records kept in clear and legible form. Such records shall be readily available for examination. Microsoft Windows NT 6.1.7601 Service Pack 1 The lines of business for allocation of expenses shall be the following: Microsoft Windows NT 6.1.7601 Service Pack 1 Fire and Allied Lines:
  Fire
  Extended Coverage
  Other
  Homeowners Multiple Peril
  Commercial Multiple Peril
Ocean Marine
Inland Marine Microsoft Windows NT 6.1.7601 Service Pack 1 Automobile Liability:
  Bodily Injury (including medical payments coverage)
Property Damage
Automobile Physical Damage:
  Fire, Theft and Comprehensive
  Collision
Worker's Compensation
Liability Other than Automobile:
  Bodily Injury
  Property Damage
Fidelity
Surety
Glass
Burglary and Theft
Individual Accident and Health:
  Accident only
  Accident and Health
  Hospital and Medical Expense
Group Accident and Health Boiler and Machinery Microsoft Windows NT 6.1.7601 Service Pack 1 All bases employed in such allocations shall be applicable and appropriate to the expense group of which such expense is a part. Microsoft Windows NT 6.1.7601 Service Pack 1 Example — Expenses which are allocated to lines of business as an Overhead on Salaries shall be calculated in relation only to the salaries included in the same expense group. - See PDF for table Microsoft Windows NT 6.1.7601 Service Pack 1 The term Actual means that the expenses are susceptible of direct and accurate allocation, and companies shall allocate directly to lines of business and shall not employ any apportionments or estimations. Microsoft Windows NT 6.1.7601 Service Pack 1 For definitions of the terms Special Studies, Premiums, and Overhead on Salaries, see s. Ins 6.30 (2) (a) 1. b. Microsoft Windows NT 6.1.7601 Service Pack 1 For those expense classifications permitting the basis Overhead on Salaries or Premiums, any other basis of allocation may be adopted which yields more accurate results. The bases Overhead on Salaries and Premiums shall not be used if clearly inappropriate. Microsoft Windows NT 6.1.7601 Service Pack 1 In making any allocations to lines of business, companies shall observe the General Instructions Regarding Allocation Bases (see s. Ins 6.30 (5) (a) 2. ). Microsoft Windows NT 6.1.7601 Service Pack 1 The methods followed in allocating to lines of business shall be described, kept and supported as set forth under Detail of Allocation Bases (see s. Ins 6.30 (5) (a) 3. c. ). Microsoft Windows NT 6.1.7601 Service Pack 1 The effects of the application to each operating expense classification of all bases of allocation shall be shown on records kept in clear and legible form. Such records shall be readily available for examination. Microsoft Windows NT 6.1.7601 Service Pack 1 Wherever possible, salaries of individuals or similarly employed groups shall be allocated direct to companies, expense groups, and lines of business. In other words, salaries of employees whose work is solely in connection with a specific company, expense group or line of business shall be allocated thereto. Microsoft Windows NT 6.1.7601 Service Pack 1 When a direct allocation is not made, salaries, with certain exceptions hereinafter noted, shall be allocated on whichever of the following bases, or combinations thereof, are appropriate: Number of Items or Units, Time Studies, Overhead on Other Allocations, Premiums, Dollar Volume of Losses, and Other Special Studies. Microsoft Windows NT 6.1.7601 Service Pack 1 All bases of allocation, and the application thereof, shall be subject to restrictions, modifications and exceptions in the General Instructions Regarding Allocation Bases which follow. Microsoft Windows NT 6.1.7601 Service Pack 1 Item and unit counts may include Number of Premium Entries, Number of Policies, Number of Loss Entries, Number of Accidents, Number of Employees, and any other unit or item counts which aid in the allocation of expenses. To the greatest practical extent, such unit or item counts shall be applied only to expenses incurred in activities having a direct relationship to the bases. Microsoft Windows NT 6.1.7601 Service Pack 1 In determining the applicability of Number of Premium Entries as a basis of allocation, consideration shall be given to the number of premiums on original policies plus additional premiums, return premiums, reinsurance premiums, and return premiums on reinsurance. Where more than one card is punched or more than one entry is made covering only one amount, consideration shall be given procedural differences in connection with types of entries. Microsoft Windows NT 6.1.7601 Service Pack 1 In determining the applicability of Number of Policies as a basis of allocation, consideration shall be given to policies underlying another policy, to policies covering more than one line of business, to policies for various terms, and to the effect on cost of procedural differences in connection with types of policies. Microsoft Windows NT 6.1.7601 Service Pack 1 In determining the applicability of Number of Loss Entries as a basis of allocation, consideration shall be given to the number of gross entries plus salvage entries and reinsurance entries, for paid or outstanding losses, or both, and to the effect on cost of procedural differences in connection with types of loss entries. Microsoft Windows NT 6.1.7601 Service Pack 1 In determining the applicability of Number of Accidents as a basis of allocation, consideration shall be given to accidents on which specific estimates are set up, those on which no specific estimate is made, and those for which no claim is made, and to the effect on cost of procedural differences in connection with types of accidents. Microsoft Windows NT 6.1.7601 Service Pack 1 The basis Number of Employees is of limited application and shall be used only where the cost logically follows the number of employees. It may be of use, where properly weighted, in allocating such units as cafeteria, personnel department, and payroll department. Microsoft Windows NT 6.1.7601 Service Pack 1 Time studies are actual measurements of time required to make motions, to complete a routine of regularly occurring procedure. In contemplating the use of a time study as a basis of allocation, consideration shall be given to the number of motions which must be studied to obtain a valid average and to possible distortions in the average caused by exceptional conditions during the study. Microsoft Windows NT 6.1.7601 Service Pack 1 Salaries of supervisors and executives may be distributed as an overhead on the salaries of employees whom they supervise. Salaries of departments such as mail and general stenographic may be distributed as an overhead on the salaries of people whose work is handled. However, no salaries shall be distributed as an overhead on other allocations if any other basis is more appropriate. Microsoft Windows NT 6.1.7601 Service Pack 1 Premiums shall not be used as a basis of allocation except when specifically noted as a permissible basis or when the expense is incurred as a percentage of premiums (subject to instructions under Commission and Allowances in s. Ins 6.30 (3) (a) 2. c. ), or when the expenses are logically allocable on the basis of premiums. In no event shall premiums be used as a basis of allocation in connection with clerical, technical, secretarial, office maintenance, supervisory and executive activities unless such basis is clearly appropriate and until all other reasonable bases of allocation have been considered and found less appropriate than premiums. Microsoft Windows NT 6.1.7601 Service Pack 1 In determining the applicability of premiums as a basis of allocation, consideration shall be given to the applicability of direct and reinsurance premiums, and written, earned and unearned premiums, as well as to subdivisions thereof. Microsoft Windows NT 6.1.7601 Service Pack 1 Dollar Volume of Losses shall be used as a basis of allocation only when the activities resulting in expense are influenced by the dollar amounts of losses, and only when all other reasonable bases of allocation have been considered and found less appropriate than Dollar Volume of Losses. Microsoft Windows NT 6.1.7601 Service Pack 1 In determining the applicability of Dollar Volume of Losses as a basis of allocation, consideration shall be given to the applicability of direct and reinsurance losses, and paid, incurred and outstanding losses as well as to subdivisions thereof. Microsoft Windows NT 6.1.7601 Service Pack 1 Salaries may be allocated on the basis of other special studies, provided demonstrably more accurate results are thereby produced than through the use of the bases heretofore discussed, but not otherwise. Microsoft Windows NT 6.1.7601 Service Pack 1 Weightings may be applied in using any bases of allocation but the justification for such weightings shall be stated in the Detail of Allocation Bases (see s. Ins 6.30 (5) (a) 3. c. ). Weightings shall not be used as a means for giving effect to a basis which is prohibited by these instructions. Microsoft Windows NT 6.1.7601 Service Pack 1 The bases of allocation used shall be appropriate and applicable to the expenses to which such bases are applied. All bases shall be limited and subdivided in such manner that the expenses to which the bases are applied have a reasonable relationship to each component of the bases. For example, an allocation basis which includes a particular line of business shall not be applied to expenses incurred for activities which do not include that line. Microsoft Windows NT 6.1.7601 Service Pack 1 Any basis of allocation which is found to be inappropriate shall be discontinued. Microsoft Windows NT 6.1.7601 Service Pack 1 Where an individual or a group of employees work on totals, the allocation of the expenses involved may be based on the information entering into the totals. Microsoft Windows NT 6.1.7601 Service Pack 1 All bases of allocation shall be compiled or calculated from the transactions or procedures for the period applicable to the expenses to be allocated, unless the use of any other period is justified by investigation made during the applicable period. Such justification shall be set forth on the Detail of Allocation Bases (see s. Ins 6.30 (5) (a) 3. c. ). Microsoft Windows NT 6.1.7601 Service Pack 1 The following types of records shall be prepared by each company or fleet in allocating salaries to companies, expense groups and lines of business: Allocation of Salaries, Recapitulation of Salaries, and Detail of Allocation Bases. Microsoft Windows NT 6.1.7601 Service Pack 1 The Allocation of Salaries and the Recapitulation of Salaries shall be prepared either for the twelve months of the current calendar year, or for twelve months ending not earlier than September 30th of the current year, in which case the ratios established shall be applied to the total salaries for the twelve months of the current calendar year. The second method herein referred to shall not be followed if operations during the period used were materially different from operations during the period to which the ratios are to be applied. All amounts included in the operating expense classification Salaries, for the period used in preparing the Allocation of Salaries and the Recapitulation of Salaries shall be accounted for on such records. Microsoft Windows NT 6.1.7601 Service Pack 1 Forms of the records are shown as Forms A through C at the close of s. Ins 6.30 (5) . The forms may be of any convenient size, and may be entered in ink, type, or by other mechanical means, provided the entries are legible. If the organization or method of operation of any company is such as to make desirable changes in the forms such as a rearrangement of the columns, or a separation of the forms into two or more parts, such changes may be made, provided the substituted forms do not, in any respect, show less information than called for on the forms shown herein, and do not result in confusing the presentation of salary allocation. Microsoft Windows NT 6.1.7601 Service Pack 1 Such records shall be maintained in good order and shall at all times be readily available for examination. Microsoft Windows NT 6.1.7601 Service Pack 1 First: The form , Allocation of Salaries, is shown as Form A. To aid in the understanding of the form, specimen entries have been made thereon and, as further aids to understanding, each column is explained in the following paragraphs: Microsoft Windows NT 6.1.7601 Service Pack 1 Column 1: List each similarly employed unit within each departmental or other division in the organization. By "similarly employed" is meant employed in essentially the same or similar activities in or for the same department or other division. Microsoft Windows NT 6.1.7601 Service Pack 1 The personnel shall be divided into as many units as necessary to show each type of work done by each departmental or other division in the organization. Employees whose duties are not solely related to the work performed by one unit, such as some in s upervisory positions, shall be listed separately by title or job classification. Microsoft Windows NT 6.1.7601 Service Pack 1 Column 2: Gross salaries applicable to each unit shown in Column 1. Microsoft Windows NT 6.1.7601 Service Pack 1 Columns 3, 4 and 5: These columns are for use when the Salaries classification is affected by allocations made to other companies. Microsoft Windows NT 6.1.7601 Service Pack 1 A separate line is to be used for the allocation to each company or group of companies. When intercompany allocations are not made, or when quota share percentages can be applied to fleet totals, Columns 3, 4 and 5 need not be used. Microsoft Windows NT 6.1.7601 Service Pack 1 Designating numbers shall be entered in Column 4 for the methods used in intercompany allocations. Microsoft Windows NT 6.1.7601 Service Pack 1 Column 6: Designating numbers shall be entered in this column for the methods used in allocating salaries to expense groups. Microsoft Windows NT 6.1.7601 Service Pack 1 Columns 7 to 10: The amounts assigned to each expense group shall be in accordance with the method shown in Column 6. At the side of each expense group column (except the column Investment Expenses) is shown a narrower column captioned "Line Dist.", wherein shall be entered designating numbers for the methods to be followed in distributing salaries to lines of business. Microsoft Windows NT 6.1.7601 Service Pack 1 Second: Pool and Quota Share Reinsurance. When quota share reinsurance is in effect and when salaries may be allocated in strict accordance with the quota share percentages, the amounts shown in the Allocation of Salaries Form may be those subject to quota share. Quota share percentages may, in such cases, be applied to the totals either on the Allocation of Salaries or the Recapitulation of Salaries. Microsoft Windows NT 6.1.7601 Service Pack 1 Third : Branch and Field. Branch office salaries shall be shown separately in the Allocation of Salaries and in the Recapitulation of Salaries. In combining branch employees into similarly employed units, it shall be permissible to consider as a unit all similarly employed personnel in all branch offices having similar functions, and handling approximately the same relative volume of each line of business. Microsoft Windows NT 6.1.7601 Service Pack 1 Fourth: Salary Reimbursements to Other Companies. Due to expense sharing with another company, outside of the company or fleet, debits may appear in the salary accounts for reimbursements to outside companies. Such payments are to payments amount to less than 10% of gross salaries paid by the company to its own employees, the amounts shown on the Allocation of Salaries may be distributed as an overhead on all other salary distributions. If more than 10%, the distribution shall be obtained from the other company. Microsoft Windows NT 6.1.7601 Service Pack 1 Fifth: Salaries Not Specifically Reimbursable. When the employees of a company devote time to the affairs of another company, and the reimbursements therefor are handled in accordance with the instructions, Expenses for Account of Another or Income from Special Services (see s. Ins 6.30 (1) (b) 22. b. and c. ) the salaries for each similarly employed unit applicable to work done for such other company shall be shown separately on the Allocation of Salaries (in Columns 3 to 10 incl.). Microsoft Windows NT 6.1.7601 Service Pack 1 When all distributions called for on the Allocation of Salaries Form have been completed, the Recapitulation of Salaries shall be made. Microsoft Windows NT 6.1.7601 Service Pack 1 For each company to which salaries have been allocated on the Allocation of Salaries Form, the amounts shown in each expense group column shall be combined by the line distribution codes shown in the "Line Dist." columns. The totals thus obtained shall be entered on the Recapitulation of Salaries Form and allocated to lines of business in accordance with the line distribution codes. Microsoft Windows NT 6.1.7601 Service Pack 1 The form, Recapitulation of Salaries, is shown in three parts, B-1, B-2, and B-3. B-1 is for Loss Adjustment Expenses, B-2 is for Acquisition, Field Supervision and Collection Expenses, and B-3 is for General Expenses. For purposes of illustration, the specimen entries, applicable to Company A, made on the Allocation of Salaries Form have been continued on the Recapitulation of Salaries Form. Note that, for Company A, the figures in the expense group columns on the Allocation of Salaries Form have been combined by "Line Dist." codes, entered on the Recapitulation of Salaries Form, and then spread to lines of business based on the "Line Dist." codes. Microsoft Windows NT 6.1.7601 Service Pack 1 The bases of allocation used on the Allocation of Salaries Form shall be fully described on the Detail of Allocation Bases Form. There shall be a separate sheet for each basis and the sheets shall be kept in consecutive numerical order, available at all times for examination. Microsoft Windows NT 6.1.7601 Service Pack 1 When the basis of allocation cannot be fully described on the form, subsidiary worksheets, compilations and data shall be either attached to the form or filed separately and readily available. Microsoft Windows NT 6.1.7601 Service Pack 1 The Detail of Allocation Bases Form and all subsidiary worksheets, compilations and data shall be clear and legible; shall show the sources, detail and dates of all figures used; shall disclose the names of persons or groups responsible for all compilations, data, calculations, studies, estimates, judgment factors, weightings, etc., and the dates thereof; and, in general shall include complete explanations of all figures used and decisions made. Microsoft Windows NT 6.1.7601 Service Pack 1 The Detail of Allocation Bases Form need not be prepared each year, but with appropriate changes in supporting worksheets, etc., may remain current as long as the bases are in effect. Microsoft Windows NT 6.1.7601 Service Pack 1 The Detail of Allocation Bases Form is identified as Form C and four illustrations of the form are shown. The allocation bases No. 1, 101, 105 and 501 shown on the Allocation of Salaries Form have been carried into the forms and specimen explanations given. Microsoft Windows NT 6.1.7601 Service Pack 1 Ins 6.30
FORM A
ALLOCATION OF SALARIES - See PDF for table Microsoft Windows NT 6.1.7601 Service Pack 1 Note: Totals in Col. 5 for each similarly employed unit must equal amount in Col. 2. Microsoft Windows NT 6.1.7601 Service Pack 1 Ins 6.30
FORM B
RECAPITULATION OF SALARIES - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table Microsoft Windows NT 6.1.7601 Service Pack 1