Include cost of:
Advertising-help wanted.
Training and welfare of employees.
Physical examinations of employees or applicants for employment.
Character or credit reports on employees or applicants for employment.
Gatherings, outings and entertainment for employees.
Visiting nurse service for or on behalf of employees.
Medical and hospital bills for employees (not covered by 9-a).
Direct payments, other than salaries, to employees for injury and sickness (not covered by 9-a).
Supper money.
Donations to or on behalf of employees.
Food and catering for employees.
Exclude:
Salaries, bonus, overtime, contingent, pay while on leave, dismissal allowances, pay while training and other compensation of employees (see Salaries).
Items includable in Real Estate Expenses.
Cost of house organs and similar publications (see Advertising, and Printing and Stationery).
Include:
Fidelity or surety bonds covering employees and agents.
Burglary, and robbery insurance premiums.
Public liability insurance premiums (Excl. owned Real Estate).
Premiums for insurance on office contents.
Cost of insurance on automobiles.
All other insurance premiums not specifically provided for in other operating accounts.
Exclude:
Items includable in Employee Relations and Welfare.
Items includable in Real Estate Expenses.
Include:
Directors' fees and other compensation of directors for attendance at board or committee meetings.
Other fees, compensation, and expenses paid to directors.
Exclude:
Commission to directors for the production of business (see Commission and Brokerage-Direct).
Include:
Transportation, hotel, meals, postage, telephone, telegraph, express and incidental living expenses of employees while traveling.
Expenses for transfer of employees.
Depreciation, repairs and other operating expenses of automobiles.
Rent of automobiles.
Fees for automobile license plates.
Cost of transportation, hotel, meals and entertainment of guests.
Cost of favors and presents given or extended to others than employees.
Cost of souvenirs not generally distributed.
Dues and subscriptions to social or civic clubs or affairs.
Dues and subscriptions to accounting, legal, actuarial, or similar societies and associations.
Exclude:
Items includable in Salaries; Advertising; Commission and Brokerage; Taxes, Licenses and Fees; Boards, Bureaus and Associations; and Equipment.
Cost of gatherings, outings, etc., and entertainment for employees (see Employee Relations and Welfare).
Travel and travel items paid, reimbursed, or allowed to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents).
Items includable in Real Estate Expenses.
Donations to organized charities (see Miscellaneous).
Cost of souvenirs for general distribution (see Advertising).
Include:
Rent of home office and branch offices.
Rent for space occupied in buildings owned.
Light, heat, power and water charges in leased premises.
Interest, taxes, etc., paid in lieu of rent for leased premises.
Cost of alterations and repairs of leased premises.
Rent of storage, safekeeping and warehouse space.
Rent of safe deposit boxes.
Rent of post office boxes.
Time clock service charges.
Cost of cleaning, towels, ice, water, electric lamp replacements and other expenses incidental to office maintenance.
Exclude:
Compensation to employees (see Salaries).
Rent of furniture, equipment, and office machines (see Equipment).
Rent of automobiles (see Travel and Travel Items).
Rent allowed, reimbursed, or paid to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents).
Items includable in Real Estate Expenses.
Rent income from owned real estate.
Include:
Rent and repairs of furniture, equipment and office machines including printers' equipment, postage machines and punched card equipment.
Depreciation on furniture, equipment and office machines.
Exclude:
Compensation to employees (see Salaries).
Rent, repairs and depreciation of automobiles (see Travel and Travel Items).
Cost of alterations and repairs of leased premises (see Rent and Rent Items).
Equipment expenses allowed, reimbursed or paid to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents).
Items includable in Real Estate Expenses.
Include cost of the following:
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.
Policies and policy forms.
Punch cards.
House organs and similar publications for the use of employees.
Books, newspapers and periodicals including investment, tax and legal publications and services.
