Chapter Ins 6

Ins 6.30 Note Souvenirs for general distribution — 4

Ins 6.30 Note Souvenirs not generally distributed — 12

Ins 6.30 Note Space occupied in buildings owned — 13

Ins 6.30 Note Stamp pads — 15

Ins 6.30 Note Staples and staplers — 15

Ins 6.30 Note State income taxes — 18-d

Ins 6.30 Note State industrial commissions — 18-a

Ins 6.30 Note State insurance taxes — 18-a

Ins 6.30 Note State licenses and fees — 18-b

Ins 6.30 Note State premium taxes, licenses and fees — 18-a

Ins 6.30 Note State security funds — 18-a

Ins 6.30 Note Statement publication fees — 18-d

Ins 6.30 Note Stationery — 15

Ins 6.30 Note Statistical agencies — 5

Ins 6.30 Note Statistical services — 21

Ins 6.30 Note Stenographers’ fees relating to claim adjustment — 1-a

Ins 6.30 Note Stock taxes — 18-d

Ins 6.30 Note Storage, safekeeping and warehouse space, rent of — 13

Ins 6.30 Note Subpoenas relating to claim adjustment — 1-a

Ins 6.30 Note Subscriptions to accounting, legal, actuarial and similar societies — 12

Ins 6.30 Note Subscriptions to social or civic clubs or affairs — 12

Ins 6.30 Note Supper money — 9-b

Ins 6.30 Note Surety bonds covering employees — 10

Ins 6.30 Note Survey reports relating to claim adjustment — 1-a

Ins 6.30 Note Surveys and underwriting reports, operating expense classification — 6

Ins 6.30 Note Syndicates, underwriting — 5

Ins 6.30 Note Tabulating services — 21

Ins 6.30 Note Tax allowances, reinsurance — 2-b and 2-c

Ins 6.30 Note Tax expert services — 17

Ins 6.30 Note Taxes, interest, etc., paid in lieu of rent for leased premises — 13

Ins 6.30 Note Taxes, licenses and fees, operating expense classification — 18

Ins 6.30 Note Taxes, real estate — 20

Ins 6.30 Note Telephone and telegraph — 16

Ins 6.30 Note Telephone and telegraph expenses of employees while traveling — 12

Ins 6.30 Note Teletype — 16

Ins 6.30 Note Time clock service charges — 13

Ins 6.30 Note Towels — 13

Ins 6.30 Note Training of employees — 9-b

Ins 6.30 Note Training pay of employees — 8

Ins 6.30 Note Transcripts of testimony relating to claim adjustment — 1-a

Ins 6.30 Note Transfer agents’ fees — 17

Ins 6.30 Note Transfer of employees — 12

Ins 6.30 Note Transfer taxes — 18-d

Ins 6.30 Note Transportation of guests — 12

Ins 6.30 Note Transportation of employees — 12

Ins 6.30 Note Travel and Travel Items, operating expense classification — 12

Ins 6.30 Note Traveling expenses of employees — 12

Ins 6.30 Note Trustees’ fees — 17

Ins 6.30 Note Underwriters’ boards — 5

Ins 6.30 Note Underwriting reports — 6

Ins 6.30 Note Underwriting syndicates — 5

Ins 6.30 Note Unemployment insurance taxes — 18-c

Ins 6.30 Note Visiting nurse service — 9-b

Ins 6.30 Note Wages paid in connection with owned real estate — 19

Ins 6.30 Note Warehouse, storage and safekeeping space, rent of — 13

Ins 6.30 Note Waste baskets — 15

Ins 6.30 Note Water, light, heat and power in leased premises — 13

Ins 6.30 Note Watchperson expenses relating to claim adjustment — 1-a

Ins 6.30 Note Weather reports relating to claim adjustment — 1-a

Ins 6.30 Note Welfare of employees — 9-b

Ins 6.30 Note Witnesses relating to claim adjustment — 1-a

Ins 6.30 Note Worker’s compensation insurance — 9-a

Ins 6.30(2) (2) Part II.

Ins 6.30(2)(a) (a) Instructions relating to the allocation of joint expenses to companies.

Ins 6.30(2)(a)1. 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

Ins 6.30(2)(a)1.b. b. Definitions

The term Premiums used as basis of allocation means the allocation of expenses shall follow the percentages of applicable premiums.

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.

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.

Ins 6.30(2)(a)1.c. c. Other Bases Permitted or Prescribed

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.

Ins 6.30(2)(a)1.d. d. Other Instructions Applicable

In making any allocations of Joint Expenses, companies shall observe the General Instructions Regarding Allocation Bases (see s. Ins 6.30 (5) (a) 2.).

Ins 6.30(2)(a)1.e. e. Records Required

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).

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.

Ins 6.30(2)(a)1.f. f. Interim Allocations of Joint Expenses

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.

Ins 6.30(3) (3) Part III.

Ins 6.30(3)(a) (a) Instructions relating to the composition of, and allocation to, expense groups.

Ins 6.30(3)(a)1. 1. List of Expense Groups

Expenses reported in the operating expense classifications shall be allocated to the following expense groups:

Investment Expenses.

Loss Adjustment Expenses.

Acquisition, Field Supervision and Collection Expenses.

Taxes.

General Expenses.

Ins 6.30(3)(a)2. 2. Composition of the Expense Groups.