Old age benefit taxes.
Unemployment insurance taxes.
Exclude:
Payroll taxes includable in Real Estate Taxes.
Include:
Qualifying bond premiums.
Statement publication fees.
Advertising required by law.
Personal property taxes.
State income taxes.
Capital stock taxes.
Business or corporation licenses or fees (not includable under a. or b. of this subparagraph).
Marine profits taxes.
Documentary stamps on reinsurance.
Any other taxes not assignable under a., b., and c. of this subparagraph and not otherwise excluded.
Exclude:
Cost of advertising required by law where more than minimum space required to comply with the law is taken. Such expense shall be included in Advertising.
Real estate taxes, licenses and fees (see Real Estate Taxes). Items includable in Claim Adjustment Services.
Fees for automobile license plates (see Travel and Travel Items)
Federal and foreign income tax.
Sales taxes, etc., included on invoices of vendors. Such taxes are to follow allocation of cost of items purchased.
Include:
Salaries, wages and other compensation of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate.
Cost of operating and maintaining owned real estate.
Cost of insurance in connection with owned real estate.
Cost of advertising in connection with owned real estate.