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 105.19 - Legal and auditing

Include:

Legal retainers, fees and other legal expenses (except on losses and salvage).

Auditing fees of independent auditors for examining records of home and branch offices.

Cost of services of tax experts.

Fees of investment counsel.

Registrar fees.

Custodian fees.

Trustees' fees.

Transfer agent fees.

Fees and expenses of others than employees, for collecting balances.

Notary fees.

Exclude:

Compensation to employees (see salaries and related items).

Expenses of salaried employees (see travel and travel items).

Items includible in claim adjustment services.

Items includible in real estate expenses.

Cost of auditing of assureds' records (see audit of assureds' records).