Ins 6.30(1)(b)22.c. c. Income from Special Services

Whenever an insurance company receives compensation for sales or services, such as loss adjustment or inspection not related to policies written by the company, and such compensation is not calculated as a joint expense reimbursement, the amount thereof shall be included in the operating expense classification “Miscellaneous”. Where an insurance company pays the compensation, allocation shall be made to the expense classification dictated by the nature of the expense.

This instruction is of limited applicability and does not apply to the allocation of the following, which are covered by separate instructions herein:

Reinsurance commission and allowances (see Commission and Brokerage-Reinsurance Assumed and Ceded).

Expenses incurred for the benefit of companies in the same group or fleet. Such expenses are covered by the instruction “Joint Expenses”.

Ins 6.30(1)(b)22.d. d. Analogous Items

The lists of expenses includable in the operating expense classifications are representative and do not exclude analogous items which are omitted from the lists.

Ins 6.30 Note INDEX
to s. Ins 6.30 (1)

Ins 6.30 Note The references are to subparagraphs in paragraph (b) of subsection (1).

Ins 6.30 Note Accident and loss prevention billed specifically — 6

Ins 6.30 Note Accident and loss prevention literature — 6

Ins 6.30 Note Accident and loss prevention organizations — 5

Ins 6.30 Note Accident insurance for employees — 9-a

Ins 6.30 Note Accounting societies, dues and subscriptions to — 12

Ins 6.30 Note Actuarial societies, dues and subscriptions to — 12

Ins 6.30 Note Adding machine tape — 15

Ins 6.30 Note Adjusters — 1-a

Ins 6.30 Note Adjustment services — 1

Ins 6.30 Note Advertising, operating expense classification — 4

Ins 6.30 Note Advertising, help wanted — 9-b

Ins 6.30 Note Advertising in connection with owned real estate — 19

Ins 6.30 Note Advertising required by law when only the minimum space required by law is taken — 18-d

Ins 6.30 Note Advertising required by law when more than the minimum space required by law is taken — 4

Ins 6.30 Note Advisory organizations — 5

Ins 6.30 Note Agents’ allowances, reimbursements and payments computed as percentage of premiums — 2-a

Ins 6.30 Note Agents’ allowances, reimbursements and payments not computed as percentage of premiums — 3

Ins 6.30 Note Agents’ licenses — 18-b

Ins 6.30 Note Allocated loss adjustment expenses — 1-a

Ins 6.30 Note Allowances to managers and agents, operating expense classification — 3