Rent and repairs of furniture, equipment and office machines including printers’ equipment, postage machines and punched card equipment.
Depreciation on furniture, equipment and office machines.
Exclude:
Compensation to employees (see Salaries).
Rent, repairs and depreciation of automobiles (see Travel and Travel Items).
Cost of alterations and repairs of leased premises (see Rent and Rent Items).
Equipment expenses allowed, reimbursed or paid to managers, agents, brokers, solicitors and other producers (see Allowances to Managers and Agents).
Items includable in Real Estate Expenses.
Ins 6.30(1)(b)15.15. Printing and Stationery
Include cost of the following:
Printing, stationery and office supplies such as letterheads, envelopes, paper stock, printed forms or manuals, adding machine tape, carbon paper, binders and posts, photostatic copies, pencils, pens, leads, ink, glue, stamps and stamp pads, stapler, staples, clips and pins, desk top equipment (calendars, trays, etc.), waste baskets, analysis pads, ledgers, journals, minute books, etc.
Policies and policy forms.
Punch cards.
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.
Ins 6.30(1)(b)16.16. Postage, Telephone and Telegraph, Exchange and Express
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).