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.
Ins 6.30(1)(b)1.1. Claim Adjustment Services
Ins 6.30(1)(b)1.a.a. Direct
Include the following expenses when in connection with the investigation and adjustment of policy claims:
Independent Adjusters: Fees and expenses of independent adjusters or settling agents.
Legal: Fees and expenses of lawyers for legal services in the defense, trial, or appeal of suits, or for other legal services.
Bonds: Premium costs of bonds.
Appeal Costs and Expenses: Appeal bond premiums; charges for printing records; charges for printing briefs; court fees incidental to appeals.
General Court Costs and Fees: Entry fees and other court costs, and other fees not includable in Losses. Note: Interest and costs assessed as part of or subsequent to judgment are includable in Losses.
Medical Testimony: Fees and expenses of medical witnesses for attendance or testimony at trials or hearings (“Medical” includes physicians, surgeons, chiropractors, chiropodists, dentists, osteopaths, veterinarians, and hospital representatives).
Expert Witnesses: Fees and expenses of expert witnesses for attendance or testimony at trials or hearings.
Lay Witnesses: Fees and expenses of lay witnesses for attendance or testimony at trials or hearings.
Service of Process: Constables’, sheriffs’ and other fees and expenses for service of process, including subpoenas.
Transcripts of Testimony: Stenographers’ fees and fees for transcripts of testimony.