Joint expenses, as described in section 105.25(a), supra, shall be allocated to companies as follows:
Expenses to be allocated to companies | Bases of allocation to companies |
Advertising | Premiums |
Boards, bureaus and associations | Special studies |
Surveys and underwriting reports | Special studies |
Audit of assureds' records | Special studies |
Salaries | See special instructions relating to the allocation of salaries and other expenses (Part 109) |
Employee relations and welfare | Overhead on salaries |
Pensions | Overhead on salaries |
Travel and travel items | Special studies |
Rent and rent items | Overhead on salaries |
Equipment | Overhead on salaries |
Printing and stationery | Overhead on salaries |
Postage, telephone and telegraph exchange and express | Overhead on salaries |
Legal and auditing | Special studies |
Payroll taxes | Overhead on salaries |
Miscellaneous | Special studies |
N.Y. Comp. Codes R. & Regs. Tit. 11 § 106.2