N.Y. Comp. Codes R. & Regs. tit. 11, § 106.2
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 |