Ins 6.30 Note
Retirement allowances — 9-a
Ins 6.30 Note
Retirement insurance — 9-a
Ins 6.30 Note
Safe deposit boxes, rent of — 13
Ins 6.30 Note
Safekeeping, storage and warehouse space, rent of — 13
Ins 6.30 Note
Salaries, operating expense classification — 8
Ins 6.30 Note
Salaries paid in connection with owned real estate — 19
Ins 6.30 Note
Second injury funds — 18-a
Ins 6.30 Note
Security funds — 18-a
Ins 6.30 Note
Service organizations — 5
Ins 6.30 Note
Services, tabulating, rendered by outside organizations — 21
Ins 6.30 Note
Sickness payments to employees — 9
Ins 6.30 Note
Signs for accident and loss prevention — 6
Ins 6.30 Note
Signs for agents — 4
Ins 6.30 Note
Social clubs, dues and subscriptions to — 12
Ins 6.30 Note
Solicitors, payment to — 2-a and 3
Ins 6.30 Note
Souvenirs for general distribution — 4
Ins 6.30 Note
Souvenirs not generally distributed — 12
Ins 6.30 Note
Space occupied in buildings owned — 13
Ins 6.30 Note
Stamp pads — 15
Ins 6.30 Note
Staples and staplers — 15
Ins 6.30 Note
State income taxes — 18-d
Ins 6.30 Note
State industrial commissions — 18-a
Ins 6.30 Note
State insurance taxes — 18-a
Ins 6.30 Note
State licenses and fees — 18-b
Ins 6.30 Note
State premium taxes, licenses and fees — 18-a
Ins 6.30 Note
State security funds — 18-a
Ins 6.30 Note
Statement publication fees — 18-d
Ins 6.30 Note
Stationery — 15
Ins 6.30 Note
Statistical agencies — 5
Ins 6.30 Note
Statistical services — 21
Ins 6.30 Note
Stenographers' fees relating to claim adjustment — 1-a
Ins 6.30 Note
Stock taxes — 18-d
Ins 6.30 Note
Storage, safekeeping and warehouse space, rent of — 13
Ins 6.30 Note
Subpoenas relating to claim adjustment — 1-a
Ins 6.30 Note
Subscriptions to accounting, legal, actuarial and similar societies — 12
Ins 6.30 Note
Subscriptions to social or civic clubs or affairs — 12
Ins 6.30 Note
Supper money — 9-b
Ins 6.30 Note
Surety bonds covering employees — 10
Ins 6.30 Note
Survey reports relating to claim adjustment — 1-a
Ins 6.30 Note
Surveys and underwriting reports, operating expense classification — 6
Ins 6.30 Note
Syndicates, underwriting — 5
Ins 6.30 Note
Tabulating services — 21
Ins 6.30 Note
Tax allowances, reinsurance — 2-b and 2-c
Ins 6.30 Note
Tax expert services — 17
Ins 6.30 Note
Taxes, interest, etc., paid in lieu of rent for leased premises — 13
Ins 6.30 Note
Taxes, licenses and fees, operating expense classification — 18
Ins 6.30 Note
Taxes, real estate — 20
Ins 6.30 Note
Telephone and telegraph — 16
Ins 6.30 Note
Telephone and telegraph expenses of employees while traveling — 12
Ins 6.30 Note
Teletype — 16
Ins 6.30 Note
Time clock service charges — 13
Ins 6.30 Note
Towels — 13
Ins 6.30 Note
Training of employees — 9-b
Ins 6.30 Note
Training pay of employees — 8
Ins 6.30 Note
Transcripts of testimony relating to claim adjustment — 1-a
Ins 6.30 Note
Transfer agents' fees — 17
Ins 6.30 Note
Transfer of employees — 12
Ins 6.30 Note
Transfer taxes — 18-d
Ins 6.30 Note
Transportation of guests — 12
Ins 6.30 Note
Transportation of employees — 12
Ins 6.30 Note
Travel and Travel Items, operating expense classification — 12
Ins 6.30 Note
Traveling expenses of employees — 12
Ins 6.30 Note
Trustees' fees — 17
Ins 6.30 Note
Underwriters' boards — 5
Ins 6.30 Note
Underwriting reports — 6
Ins 6.30 Note
Underwriting syndicates — 5
Ins 6.30 Note
Unemployment insurance taxes — 18-c
Ins 6.30 Note
Visiting nurse service — 9-b
Ins 6.30 Note
Wages paid in connection with owned real estate — 19
Ins 6.30 Note
Warehouse, storage and safekeeping space, rent of — 13
Ins 6.30 Note
Waste baskets — 15
Ins 6.30 Note
Water, light, heat and power in leased premises — 13
Ins 6.30 Note
Watchperson expenses relating to claim adjustment — 1-a
Ins 6.30 Note
Weather reports relating to claim adjustment — 1-a
Ins 6.30 Note
Welfare of employees — 9-b
Ins 6.30 Note
Witnesses relating to claim adjustment — 1-a
Ins 6.30 Note
Worker's compensation insurance — 9-a
Ins 6.30(2)(a)(a) Instructions relating to the allocation of joint expenses to companies.
The term Premiums used as basis of allocation means the allocation of expenses shall follow the percentages of applicable premiums.
The term Special Studies used as a basis of allocation means that expenses shall be analyzed and bases of allocation applied as dictated by that analysis.
The term Overhead on Salaries used as a basis of allocation means that the allocation of expenses shall follow the percentages of the applicable salaries allocation.
For those operating expense classifications permitting the basis, Overhead on Salaries or Premiums, any other basis of allocation may be adopted which yields more accurate results. The bases Overhead on Salaries and Premiums shall not be used if clearly inappropriate.
In making any allocations of Joint Expenses, companies shall observe the General Instructions Regarding Allocation Bases (see s.
Ins 6.30 (5) (a) 2.).