Section 903.40  Advertising

a)         Include:

            Cost of the following:

1)         Services of advertising agents.

2)         Public relations counsel.

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

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

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

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

7)         Radio broadcasts.

8)         Prospect and mailing lists.

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

10)       Souvenirs for general distribution.

11)       Directory listings.

12)       House organs and similar publications distributed to others than employees.

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

b)         Exclude:

1)         Compensation to employees (see Salaries).

2)         Items includible in Traveling and Entertaining, Claim Adjustment Services, and Boards, Bureaus and Associations.

3)         Cost of literature, booklets, placards, signs, etc., issued solely for accident and loss prevention (see Surveys and Underwriting Reports).

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

5)         Cost of help wanted advertising (see Employee Relations and Welfare).

6)         Cost of advertising in connection with owned real estate (see Real Estate Expenses).

7)         Cost of house organs and similar publications for the use of employees (see Printing and Stationery).

8)         Donations to organized charities (see Miscellaneous).

9)         Cost of souvenirs not generally distributed (see Traveling and Entertaining).