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).
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.
