Here's a letter I received recently:
Dear Dave:
I am the manager of a four-person Life/Benefits department of a P/C agency. The agency is set up with profit centers such as Personal Lines, Commercial Lines, Surety, and Life/Benefits. Each profit center shares in the common overhead of the agency office supplies, salaries, etc.
I have no problem having my department pay for what it uses.

DON'T GET BURNED IN THE OVERHEATED ACQUISITION MARKET! by Chris Burand Wall Street has definitely cooled, but agency mergers and acquisitions have not. ...