(b) Non-claims costs other than taxes and regulatory fees.

1. (1) The report required in § 158.110 of this subpart must include any expenses for administrative services that do not constitute adjustments to premium revenue as provided in § 158.130 of this subpart, reimbursement for clinical services to enrollees as defined in § 158.140 of this subpart, or expenditures on quality improvement activities as defined in §§ 158.150 and 158.151 of this subpart.

2. (2) Expenses for administrative services include the following:

   1. (i) Cost-containment expenses not included as an expenditure related to an activity at § 158.150 of this subpart.
   2. (ii) Loss adjustment expenses not classified as a cost containment expense.
   3. (iii) Direct sales salaries, workforce salaries and benefits.
   4. (iv) Agents and brokers fees and commissions.
   5. (v) General and administrative expenses.
   6. (vi) Community benefit expenditures.