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.