Usually “billed to G&A.” We've already covered disability insurance on the personnel assumptions screen, so this insurance assumption entry covers all the other types of insurance your company needs. For example:

• Property insurance - covers losses arising from physical damage to or theft of your physical property.
• Liability insurance - covers you if you are sued.
• Key person insurance - pays the company in case of the owner's or manager's death or disability.
• Workers' compensation insurance - required by law if you have employees.

Do not include here the cost of providing health or life insurance for your employees; those costs are covered under “fringe rate” under personnel assumptions.

Related Questions:

How do I add/change insurance costs?

How do I change disability insurance rates?

How do I change fringe rates?