| Column A – Item1 | Column B – Charged to investment expense | Column C – Charged to other accounts | Column D – Total | |
| (1) – Account | (2) – Account | |||
| 1. Legal expenses (including those in connection with any matter, measure or proceeding before legislative bodies, officers or government departments) | ||||
| 2. Advertising and publicity | ||||
| 3. Sales promotion2 | ||||
| 4. Payments directly and indirectly to trade associations and service organizations, and contributions to other organizations | ||||
1 Amounts resulting from transactions with affiliates shall be stated separately.
2 State separately each category of expense representing more than 5 percent of the total expense shown under this item.