Commission and brokerage paid to managers and agents (see Commission and Brokerage-Direct).
Allowances to managers and agents (see Allowances to Managers and Agents).
Expenses allocable in accordance with the instruction “Income from Special Services".
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.
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.
This instruction is of limited applicability and does not apply to the allocation of the following, which are covered by separate instructions herein:
Reinsurance commission and allowances (see Commission and Brokerage-Reinsurance Assumed and Ceded).
Expenses incurred for the benefit of companies in the same group or fleet. Such expenses are covered by the instruction “Joint Expenses".
The lists of expenses includable in the operating expense classifications are representative and do not exclude analogous items which are omitted from the lists.
Ins 6.30 Note
The references are to subparagraphs in paragraph (b) of subsection (1).
Ins 6.30 Note
Accident and loss prevention billed specifically — 6
Ins 6.30 Note
Accident and loss prevention literature — 6
Ins 6.30 Note
Accident and loss prevention organizations — 5
Ins 6.30 Note
Accident insurance for employees — 9-a
Ins 6.30 Note
Accounting societies, dues and subscriptions to — 12
Ins 6.30 Note
Actuarial societies, dues and subscriptions to — 12
Ins 6.30 Note
Adding machine tape — 15
Ins 6.30 Note
Adjusters — 1-a
Ins 6.30 Note
Adjustment services — 1
Ins 6.30 Note
Advertising, operating expense classification — 4
Ins 6.30 Note
Advertising, help wanted — 9-b
Ins 6.30 Note
Advertising in connection with owned real estate — 19
Ins 6.30 Note
Advertising required by law when only the minimum space required by law is taken — 18-d
Ins 6.30 Note
Advertising required by law when more than the minimum space required by law is taken — 4
Ins 6.30 Note
Advisory organizations — 5
Ins 6.30 Note
Agents' allowances, reimbursements and payments computed as percentage of premiums — 2-a
Ins 6.30 Note
Agents' allowances, reimbursements and payments not computed as percentage of premiums — 3
Ins 6.30 Note
Agents' licenses — 18-b
Ins 6.30 Note
Allocated loss adjustment expenses — 1-a
Ins 6.30 Note
Allowances to managers and agents, operating expense classification — 3
Ins 6.30 Note
Alterations and repairs of leased premises — 13
Ins 6.30 Note
Analogous items — 22-d
Ins 6.30 Note
Analysis pads — 15
Ins 6.30 Note
Appeal costs relating to claim adjustment — 1-a
Ins 6.30 Note
Appraisals relating to claim adjustment — 1-a
Ins 6.30 Note
Assessments for fire patrol — 18-a
Ins 6.30 Note
Assessments of boards, bureaus and associations — 5
Ins 6.30 Note
Associations, underwriting — 5
Ins 6.30 Note
Attorneys' fees relating to claim adjustment — 1-a
Ins 6.30 Note
Attorneys' fees — 17
Ins 6.30 Note
Audit bureaus — 5
Ins 6.30 Note
Audit of assureds' records, operating expense classification — 7
Ins 6.30 Note
Auditing relating to claim adjustment — 1-a
Ins 6.30 Note
Auditing fees of independent auditors for auditing payrolls and other premium bases — 7
Ins 6.30 Note
Auditing fees of independent auditors for examining records of home and branch offices — 17
Ins 6.30 Note
Automobiles, depreciation, rent, repairs and expenses of — 12; insurance of — 10
Ins 6.30 Note
Automobile license plates — 12
Ins 6.30 Note
Bank charges for collection and exchange — 16
Ins 6.30 Note
Billboards — 4
Ins 6.30 Note
Binders and posts — 15
Ins 6.30 Note
Board allowances, reinsurance — 2-b, 2-c
Ins 6.30 Note
Boards, bureaus and associations, operating expense classification — 5
Ins 6.30 Note
Bonds covering employees — 10
Ins 6.30 Note
Bonds, premium cost, relating to claim adjustment — 1-a
Ins 6.30 Note
Bonus to employees — 8
Ins 6.30 Note
Booklets for accident and loss prevention — 6
Ins 6.30 Note
Books, newspapers and periodicals including investment, tax and legal publications and services — 15
Ins 6.30 Note
Branch office rent — 13
Ins 6.30 Note
Broadcasts — 4
Ins 6.30 Note
Brokerage to employees when the activities for which the commissions are paid are not a part of their duties as employees — 2-a
Ins 6.30 Note
Brokerage to employees when the activities for which the commissions are paid are a part of their duties as employees — 8
Ins 6.30 Note
Brokerage, direct — 2-a
Ins 6.30 Note
Brokerage, reinsurance assumed — 2-b
Ins 6.30 Note
Brokerage, reinsurance ceded — 2-c
Ins 6.30 Note
Brokers' allowances, reimbursements and payments computed as a percentage of premiums — 2-a
Ins 6.30 Note
Brokers' allowances, reimbursements and payments not computed as a percentage of premiums — 3
Ins 6.30 Note
Bureaus — 5
Ins 6.30 Note
Burglary and robbery insurance premiums — 10
Ins 6.30 Note
Business licenses — 18-a, 18-b, and 18-d
Ins 6.30 Note
Cables — 16
Ins 6.30 Note
Calendars for advertising purposes — 4
Ins 6.30 Note
Capital stock taxes — 18-d
Ins 6.30 Note
Carbon paper — 15
Ins 6.30 Note
Cartage, express and freight — 16
Ins 6.30 Note
Catering for employees — 9-b
Ins 6.30 Note
Certificates of compliance — 18-b
Ins 6.30 Note
Charges for claim adjustment services of underwriting pools, syndicates and
associations — 1-a
Ins 6.30 Note
Character or credit reports relating to claim adjustment — 1-a
Ins 6.30 Note
Character reports for underwriting purposes — 6
Ins 6.30 Note
Character reports on employees — 9-b
Ins 6.30 Note
Charities, contributions to — 21
Ins 6.30 Note
Circulars, advertising in — 4
Ins 6.30 Note
Civic clubs, dues and subscriptions to — 12
Ins 6.30 Note
Claim adjustment services, operating expense classification — 1
Ins 6.30 Note
Claim adjustment services, separation of — 1-a
