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.
Exclude:
Compensation to employees (see Salaries).
Specific payments to boards, bureaus and associations for rate manuals, revisions, fillers, rating plans and experience data (see Boards, Bureaus and Associations).
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.
Include:
Express, freight and cartage.
Postage.
Cost of telephone and telegrams, cables, radiograms and teletype.
Bank charges for collection and exchange.
Exclude:
Compensation to employees (see Salaries).
Rent, repairs and depreciation of postage machines (see Equipment).
Postage, telephone, telegraph and express of employees while traveling (see Travel and Travel Items).
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).
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.
Items includable in Real Estate Expenses.
Rent of post office boxes (see Rent and Rent Items).
