Ins 6.30(1)(a)2. 2. Commission and Brokerage:

Ins 6.30(1)(a)2.a. a. Direct

Ins 6.30(1)(a)2.b. b. Reinsurance Assumed

Ins 6.30(1)(a)2.c. c. Reinsurance Ceded

Ins 6.30(1)(a)2.d. d. Contingent-Nete. Policy and Membership Fees

Ins 6.30(1)(a)3. 3. Allowances to Managers and Agents

Ins 6.30(1)(a)4. 4. Advertising

Ins 6.30(1)(a)5. 5. Boards, Bureaus and Associations

Ins 6.30(1)(a)6. 6. Surveys and Underwriting Reports

Ins 6.30(1)(a)7. 7. Audit of Assureds’ Records

Ins 6.30(1)(a)8. 8. Salaries

Ins 6.30(1)(a)9. 9. Employee Relations and Welfare

Ins 6.30(1)(a)10. 10. Insurance

Ins 6.30(1)(a)11. 11. Directors’ Fees

Ins 6.30(1)(a)12. 12. Travel and Travel Items

Ins 6.30(1)(a)13. 13. Rent and Rent Items

Ins 6.30(1)(a)14. 14. Equipment

Ins 6.30(1)(a)15. 15. Printing and Stationery

Ins 6.30(1)(a)16. 16. Postage, Telephone and Telegraph, Exchange and Express

Ins 6.30(1)(a)17. 17. Legal and Auditing

Ins 6.30(1)(a)18. 18. Taxes, Licenses and Fees:

Ins 6.30(1)(a)18.a. a. State and Local Insurance Taxes

Ins 6.30(1)(a)18.b. b. Insurance Department Licenses and Fees

Ins 6.30(1)(a)18.c. c. Payroll Taxes

Ins 6.30(1)(a)18.d. d. All Other (excluding Federal and Foreign Income and Real Estate)

Ins 6.30(1)(a)19. 19. Real Estate Expenses

Ins 6.30(1)(a)20. 20. Real Estate Taxes

Ins 6.30(1)(a)21. 21. Miscellaneous

Ins 6.30(1)(b) (b) Instructions relating to operating expense classifications.