| FEDERAL CROP INSURANCE CORPORATION | 
 | EXHIBIT 10o. | 
	
		| ESTIMATED EXPENSES TEMPLATE | 
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		| Reinsurance Year Ending June 30 Last Year | 
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		| Company: | 
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		| Date as of: | 
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 | CATEGORY | MPCI | 
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		| 1 | Gross Premium (Direct and Assumed) | 
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		| 2 | Ceded Premium (FCIC and Private Cessions) | 
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		| 3 | Company Retained Premium (line 1-2) | 
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		| 4 | Gross Losses | 
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		| 5 | Ceded Losses | 
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		| 6 | Company Retained Losses (line 4-5) | 
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		| 7 | A&O Subsidy | 
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		| 8 | CAT LAE Subsidy | 
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		| 9 | Private Reinsurance Commissions/Fees Received | 
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		| 10 | Crop Related Revenues (line 7+ 8 + 9) | 
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		| 11 | Reinsurance Related Expenses | 
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		| 12 | Commissions and Brokerage | 
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		| 13 | Loss Adjustment Expenses | 
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		| 14 | Advertising | 
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		| 15 | Boards, Bureaus and Associations | 
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		| 16 | Surveys and Underwriting Reports | 
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		| 17 | Audit of Assureds Records | 
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		| 18 | Salary and Bonus Expense | 
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		| 19 | Payroll Taxes | 
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		| 20 | Employee Benefits | 
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		| 21 | Employee Relations and Welfare | 
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		| 22 | Insurance | 
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		| 23 | Directors Fees | 
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		| 24 | Travel and Travel Related Expenses | 
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		| 25 | Rent and Rent Related Items | 
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		| 26 | Equipment Expenses and Related Depreciation | 
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		| 27 | Printing and Stationary | 
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		| 28 | Postage, Telephone, Exchange and Express | 
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		| 29 | Legal and Auditing | 
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		| 30 | Taxes, License and Fees | 
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		| 31 | Real Estate Taxes, Expenses and Depreciation | 
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		| 32 | Aggregate Write-ins for Misc Operating Expenses | 
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		| 33 | Total Expenses (line 11 - 32) | 
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		| FEDERAL CROP INSURANCE CORPORATION | 
 | EXHIBIT 10o. | 
	
		| ESTIMATED EXPENSES TEMPLATE | 
 | 
 | 
 | 
 | 
	
		| Current Reinsurance Year | 
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		| Company: | 
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		| Date as of: | 
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		| 
 | 
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 | 
 | 
	
		| 
 | CATEGORY | MPCI | 
 | 
 | 
	
		| 1 | Gross Premium (Direct and Assumed) | 
 | 
 | 
 | 
	
		| 2 | Ceded Premium (FCIC and Private Cessions) | 
 | 
 | 
 | 
	
		| 3 | Company Retained Premium (line 1-2) | 
 | 
 | 
 | 
	
		| 4 | Gross Losses | 
 | 
 | 
 | 
	
		| 5 | Ceded Losses | 
 | 
 | 
 | 
	
		| 6 | Company Retained Losses (line 4-5) | 
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 | 
 | 
	
		| 7 | A&O Subsidy | 
 | 
 | 
 | 
	
		| 8 | CAT LAE Subsidy | 
 | 
 | 
 | 
	
		| 9 | Private Reinsurance Commissions/Fees Received | 
 | 
 | 
 | 
	
		| 10 | Crop Related Revenues (line 7+ 8 + 9) | 
 | 
 | 
 | 
	
		| 11 | Reinsurance Related Expenses | 
 | 
 | 
 | 
	
		| 12 | Commissions and Brokerage | 
 | 
 | 
 | 
	
		| 13 | Loss Adjustment Expenses | 
 | 
 | 
 | 
	
		| 14 | Advertising | 
 | 
 | 
 | 
	
		| 15 | Boards, Bureaus and Associations | 
 | 
 | 
 | 
	
		| 16 | Surveys and Underwriting Reports | 
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 | 
 | 
	
		| 17 | Audit of Assureds Records | 
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 | 
 | 
	
		| 18 | Salary and Bonus Expense | 
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 | 
 | 
	
		| 19 | Payroll Taxes | 
 | 
 | 
 | 
	
		| 20 | Employee Benefits | 
 | 
 | 
 | 
	
		| 21 | Employee Relations and Welfare | 
 | 
 | 
 | 
	
		| 22 | Insurance | 
 | 
 | 
 | 
	
		| 23 | Directors Fees | 
 | 
 | 
 | 
	
		| 24 | Travel and Travel Related Expenses | 
 | 
 | 
 | 
	
		| 25 | Rent and Rent Related Items | 
 | 
 | 
 | 
	
		| 26 | Equipment Expenses and Related Depreciation | 
 | 
 | 
 | 
	
		| 27 | Printing and Stationary | 
 | 
 | 
 | 
	
		| 28 | Postage, Telephone, Exchange and Express | 
 | 
 | 
 | 
	
		| 29 | Legal and Auditing | 
 | 
 | 
 | 
	
		| 30 | Taxes, License and Fees | 
 | 
 | 
 | 
	
		| 31 | Real Estate Taxes, Expenses and Depreciation | 
 | 
 | 
 | 
	
		| 32 | Aggregate Write-ins for Misc Operating Expenses | 
 | 
 | 
 | 
	
		| 33 | Total Expenses (line 11 - 32) | 
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 | 
 | 
	
	
	
	
	
		| FEDERAL CROP INSURANCE CORPORATION | 
 | EXHIBIT 10o. | 
	
		| ESTIMATED EXPENSES TEMPLATE | 
 | 
 | 
 | 
 | 
	
		| Reinsurance Year for Which the Company is Seeking Approval | 
 | 
 | 
 | 
 | 
	
		| Company: | 
 | 
 | 
 | 
 | 
	
		| Date as of: | 
 | 
 | 
 | 
 | 
	
		| 
 | 
 | 
 | 
 | 
 | 
	
		| 
 | CATEGORY | MPCI | 
 | 
 | 
	
		| 1 | Gross Premium (Direct and Assumed) | 
 | 
 | 
 | 
	
		| 2 | Ceded Premium (FCIC and Private Cessions) | 
 | 
 | 
 | 
	
		| 3 | Company Retained Premium (line 1-2) | 
 | 
 | 
 | 
	
		| 4 | Gross Losses | 
 | 
 | 
 | 
	
		| 5 | Ceded Losses | 
 | 
 | 
 | 
	
		| 6 | Company Retained Losses (line 4-5) | 
 | 
 | 
 | 
	
		| 7 | A&O Subsidy | 
 | 
 | 
 | 
	
		| 8 | CAT LAE Subsidy | 
 | 
 | 
 | 
	
		| 9 | Private Reinsurance Commissions/Fees Received | 
 | 
 | 
 | 
	
		| 10 | Crop Related Revenues (line 7+ 8 + 9) | 
 | 
 | 
 | 
	
		| 11 | Reinsurance Related Expenses | 
 | 
 | 
 | 
	
		| 12 | Commissions and Brokerage | 
 | 
 | 
 | 
	
		| 13 | Loss Adjustment Expenses | 
 | 
 | 
 | 
	
		| 14 | Advertising | 
 | 
 | 
 | 
	
		| 15 | Boards, Bureaus and Associations | 
 | 
 | 
 | 
	
		| 16 | Surveys and Underwriting Reports | 
 | 
 | 
 | 
	
		| 17 | Audit of Assureds Records | 
 | 
 | 
 | 
	
		| 18 | Salary and Bonus Expense | 
 | 
 | 
 | 
	
		| 19 | Payroll Taxes | 
 | 
 | 
 | 
	
		| 20 | Employee Benefits | 
 | 
 | 
 | 
	
		| 21 | Employee Relations and Welfare | 
 | 
 | 
 | 
	
		| 22 | Insurance | 
 | 
 | 
 | 
	
		| 23 | Directors Fees | 
 | 
 | 
 | 
	
		| 24 | Travel and Travel Related Expenses | 
 | 
 | 
 | 
	
		| 25 | Rent and Rent Related Items | 
 | 
 | 
 | 
	
		| 26 | Equipment Expenses and Related Depreciation | 
 | 
 | 
 | 
	
		| 27 | Printing and Stationary | 
 | 
 | 
 | 
	
		| 28 | Postage, Telephone, Exchange and Express | 
 | 
 | 
 | 
	
		| 29 | Legal and Auditing | 
 | 
 | 
 | 
	
		| 30 | Taxes, License and Fees | 
 | 
 | 
 | 
	
		| 31 | Real Estate Taxes, Expenses and Depreciation | 
 | 
 | 
 | 
	
		| 32 | Aggregate Write-ins for Misc Operating Expenses | 
 | 
 | 
 | 
	
		| 33 | Total Expenses (line 11 - 32) | 
 | 
 | 
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