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).

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

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.

Ins 6.30(1)(b)11. 11. Directors’ Fees

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).

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

Include:

Transportation, hotel, meals, postage, telephone, telegraph, express and incidental living expenses of employees while traveling.