1400. CLAIMS AND AWARDS:

To include all payments of claims and awards where the payments are to cover a loss on the part of a claimant.

1401. Indemnity Claims and Awards:

To include all payments of claims or awards where the payments are to cover a loss on the part of the payee. This will include all payments for Workers' Compensation, unemployment benefits and insurance made directly to claimants and payments made for non-reportable services on behalf of claimants.

1402. Indemnity Claims and Awards - Medical Services - Reportable:

Expenditures for all services for health care provided by individuals in connection with indemnity claims. Included are physicians and physicians' corporations, dentists, nurses, and physical therapists.

1403. Indemnity Claims and Awards - Non-Medical Services - Reportable:

Expenditures for non-medical or miscellaneous services provided by individuals in connection with indemnity claims. Included are court reporters and attorneys.

1404. Long Term Disability Death Benefits:

Expenditures for long term disability death benefit claims.