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.