Amortization and the income statement

[FranH-EH]

It is our understanding, per SSAP No. 20 paragraph 4 e. Intangibles are non-admitted assets. Where on the P&L should the monthly amortization be reported? Is it included in General Administrative expenses or is it more appropriate to report on line 29 Aggregate write-ins for other income or expenses?

[KenJames]

Instructions for line 11 U&I part 3 say"Costs of using a facility. Fire and theft insurance. Utilities. Maintenance. Lease costs. Depreciation and amortization directly associated with administrative services." If the intangible amort doesn't fit here, I would write it in on line 29 if material, if not I would include on U&I part 3 line 25.