Depreciation, repairs and other operating expenses of automobiles.
Rent of automobiles.
Fees for automobile license plates.
Cost of transportation, hotel, meals and entertainment of guests.
Cost of favors and presents given or extended to others than employees.
Cost of souvenirs not generally distributed.
Dues and subscriptions to social or civic clubs or affairs.
Dues and subscriptions to accounting, legal, actuarial, or similar societies and associations.
Exclude:
Items includable in Salaries; Advertising; Commission and Brokerage; Taxes, Licenses and Fees; Boards, Bureaus and Associations; and Equipment.
Cost of gatherings, outings, etc., and entertainment for employees (see Employee Relations and Welfare).
Travel and travel items paid, reimbursed, or allowed to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents).
Items includable in Real Estate Expenses.
Donations to organized charities (see Miscellaneous).
Cost of souvenirs for general distribution (see Advertising).
Include:
Rent of home office and branch offices.
Rent for space occupied in buildings owned.
Light, heat, power and water charges in leased premises.
Interest, taxes, etc., paid in lieu of rent for leased premises.
Cost of alterations and repairs of leased premises.
Rent of storage, safekeeping and warehouse space.
Rent of safe deposit boxes.
Rent of post office boxes.
Time clock service charges.
Cost of cleaning, towels, ice, water, electric lamp replacements and other expenses incidental to office maintenance.
Exclude:
Compensation to employees (see Salaries).