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).
Include:
Legal retainers, fees and other legal expenses (except losses and salvage).
Auditing fees of independent auditors for examining records of home and branch offices.
Cost of services of tax experts.
Fees of investment counsel.
Registrar fees.
Custodian fees.
Trustees' fees.
Transfer agent fees.
Fees and expenses of others than employees, for collecting balances.
Notary fees.
Exclude:
Compensation to employees (see Salaries).
Expenses of salaried employees (see Travel and Travel Items).
Items includable in Claim Adjustment Services.
Items includable in Real Estate Expenses.
Cost of auditing of assureds' records (see Audit of Assureds' Records).
Include:
State, county and municipal taxes, licenses and fees based upon premiums.
Fire Patrol assessments.
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.
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.
Exclude:
Allowances for taxes under reinsurance contracts (see Commission and Brokerage-Reinsurance Assumed and Ceded).
Include:
Agents' Licenses.
Certificates of authority, compliance, deposit, etc.
Filing fees.
Fees and expenses of examination by insurance departments or other governmental agencies.
Exclude:
Items includable in Claim Adjustment Services.
Include:
Old age benefit taxes.
Unemployment insurance taxes.
Exclude:
Payroll taxes includable in Real Estate Taxes.
Include:
Qualifying bond premiums.
Statement publication fees.
Advertising required by law.
Personal property taxes.
State income taxes.
Capital stock taxes.
Business or corporation licenses or fees (not includable under a. or b. of this subparagraph).
Marine profits taxes.
Documentary stamps on reinsurance.
Any other taxes not assignable under a., b., and c. of this subparagraph and not otherwise excluded.
Exclude:
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.
Real estate taxes, licenses and fees (see Real Estate Taxes). Items includable in Claim Adjustment Services.
Fees for automobile license plates (see Travel and Travel Items)
Federal and foreign income tax.
Sales taxes, etc., included on invoices of vendors. Such taxes are to follow allocation of cost of items purchased.
Include:
Salaries, wages and other compensation of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate.
Cost of operating and maintaining owned real estate.
Cost of insurance in connection with owned real estate.
Cost of advertising in connection with owned real estate.
Include:
Taxes, licenses and fees on owned real estate.
Include: Expenses not listed as includable in other operating expense classifications, and not analogous thereto. Specifically, the following shall be included:
Cost of tabulating service when such service is rendered by outside organizations.
Amounts received and handled in accordance with the instruction “Income from Special Services".
Donations to organized charities.
Differences between actual amounts paid, and amounts apportioned in accordance with the instruction “Joint Expenses".
Ins 6.30(1)(b)22.
22. General Instructions in Connection With Operating Expense Classifications
