New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter C - Fire, Marine, Casualty And Surety Insurers
Part 105 - Operating Expense Classification For Annual Statement Purposes
Section 105.15 - Equipment

Include:

Rent and repairs of furniture, equipment and office machines including printers' equipment, postage machines and data processing equipment.

Depreciation on furniture, equipment and office machines.

Exclude:

Compensation to employees (see salaries and related items).

Rent, repairs and depreciation of automobiles (see travel and travel items).

Cost of insurance on automobiles (see travel and travel items).

Cost of alterations and repairs of leased premises (see rent and rent items).

Equipment expenses allowed, reimbursed or paid to managers, agents, brokers, solicitors and other producers (see allowances to managers and agents).

Items includible in real estate expenses.