N.Y. Comp. Codes R. & Regs. tit. 11, § 106.3 – Definitions.

(a) The term premiums used as a basis of allocation means that the allocation of expenses shall follow the percentages of applicable premiums.
(b) The term special studies used as a basis of allocation means that expenses shall be analyzed and bases of allocation applied as dictated by that analysis.
(c) The term overhead on salaries used as a basis of allocation means that the allocation of expenses shall follow the percentages of the applicable salaries allocation.