Expenses of salaried employees (see Travel and Travel Items).
Items includable in Claim Adjustment Services.
Items includable in Real Estate Expenses.
Cost of auditing of assureds’ records (see Audit of Assureds’ Records).
Include:
State, county and municipal taxes, licenses and fees based upon premiums.
Fire Patrol assessments.
Payments to State Industrial (or other) Commissions for administration of Worker’s Compensation or other State Benefit Acts (including assessments for administering Financial Responsibility Laws) regardless of basis of assessment.
Net payments to State Security Funds, Reopened Case Funds, Second Injury Funds and other State Funds, when construed by the company as operating expenses, regardless of basis of assessment.
Exclude:
Allowances for taxes under reinsurance contracts (see Commission and Brokerage-Reinsurance Assumed and Ceded).
Include:
Agents’ Licenses.
Certificates of authority, compliance, deposit, etc.
Filing fees.
Fees and expenses of examination by insurance departments or other governmental agencies.
Exclude:
Items includable in Claim Adjustment Services.
Include:
Old age benefit taxes.
Unemployment insurance taxes.
Exclude:
Payroll taxes includable in Real Estate Taxes.
Include: