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 105.5 - Advertising

Include:

Cost of the following:

Services of advertising agents.

Public relations counsel.

Space in newspapers, periodicals, billboards, programs, and other publications.

Circulars, pamphlets, calendars and literature issued for advertising or promotional purposes.

Drawings, plates, etchings, etc., in connection with advertising.

All charges for printing, paper, etc., in bills covering advertising.

Media broadcasts (i.e., radio, television, etc.).

Prospect and mailing lists.

Signs, frames, medals, etc., for agents.

Souvenirs for general distribution.

Directory listings.

House organs and similar publications distributed to others than employees.

Advertising required by law when more than the minimum space required to comply with the law is taken.

Exclude:

Compensation to employees (see salaries and related items).

Items includible in travel and travel items, claim adjustment services, and boards, bureaus and associations.

Cost of literature, booklets, placards, signs, etc., issued solely for accident and loss prevention (see surveys and underwriting reports).

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

Cost of help wanted advertising (see employee relations and welfare).

Cost of advertising in connection with owned real estate (see real estate expenses).

Cost of house organs and similar publications for the use of employees (see printing and stationery).

Donations to organized charities (see miscellaneous).

Cost of souvenirs not generally distributed (see travel and travel items).