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 105.6 - Boards, bureaus and associations

Include:

Dues, assessments, fees and charges of:

Underwriters' boards, rating organizations, statistical agencies, inspection and audit bureaus.

Underwriters' advisory and service organizations.

Accident and loss prevention organizations.

Claim organizations.

Specific payments to boards, bureaus and associations for rate manuals, revisions, fillers, rating plans and experience data.

Exclude:

Cost of inspection, engineering or accident and loss prevention billed specifically to individual companies (see surveys and underwriting reports).

Loss adjustment expenses billed specifically to individual companies (see claim adjustment services).

Allowances under reinsurance contracts for board and bureau expenses (see commission and brokerage-reinsurance assumed and ceded).

Payments to State industrial commissions (see taxes, licenses and fees).

Payments into State security funds (see taxes, licenses and fees).

Commission and brokerage, claim adjustment services, and taxes, licenses and fees of underwriting syndicates, pools, and associations.

Cost of survey, credit, moral hazard, character and commercial reports obtained for underwriting purposes (see surveys and underwriting reports).

Cost of commercial reporting services (see surveys and underwriting reports).

Dues and subscriptions to social or civic clubs or affairs (see travel and travel items).

Dues and subscriptions to accounting, legal, actuarial or similar societies and associations (see travel and travel items).