Cost of character or credit reports on employees or applicants for employment (see Employee Relations and Welfare).
Fees for physical examination of employees or applicants for employment (see Employee Relations and Welfare).
Income from inspections, which shall be classified in accordance with the instruction “Income from Special Services".
Include:
Auditing fees and expenses of independent auditors for auditing payrolls and other premium bases.
Exclude:
Compensation to employees (see Salaries).
Expenses of salaried employees (see Travel and Travel Items).
Items includable in Claim Adjustment Services.
Items includable in Allowances to Managers and Agents.
Include:
Salaries, bonus, overtime, contingent compensation, pay while on leave, dismissal allowance, pay while training and other compensation of employees.
Commission and brokerage to employees when the activities for which the commission is paid are a part of their duties as employees.
Exclude: Salaries or wages of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate (see Real Estate Expenses).
Include:
Cost of retirement insurance.
Payments or appropriations to funds irrevocably devoted to the payment of pensions or other employees' benefits.
Pensions or other retirement allowances.
Accident, health and hospitalization insurance for employees. Group life insurance for employees.
Worker's compensation insurance.
Payments to or on behalf of employees under self-insurance.
Any other insurance for the benefit of employees.
Exclude:
Cost of insurance on lives of employees when the company is the beneficiary (such cost shall not appear among expenses, but shall be charged to surplus).
Payments or appropriations to pension funds not irrevocably devoted to the payment of pensions or other employees' benefits (such payments or appropriations shall not appear among expenses).
Items includable in Real Estate Expenses.
All other types of insurance premiums.
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.
