Okla. Stat. tit. 36, § 36-1503: Assets not allowed as deductions from liabilities

In addition to assets impliedly excluded by the provisions of

Section 1501 of this article, the following expressly shall not be

allowed as assets in any determination of the financial condition of

an insurer:

1. Trade names and other like intangible assets, excluding good

will.

2. Advances to officers (other than policy loans) whether

secured or not, and advances to employees, agents and other persons

on personal security only.

3. Stock of such insurer, owned by it, or any equity therein or

loans secured thereby, or any proportionate interest in such stock

acquired or held through the ownership by such insurer of an

interest in another firm, corporation or business unit.

4. Furniture, fixtures, furnishings, safes, vehicles,

libraries, stationery, literature and supplies, except in the case

of title insurers such materials and plants as the insurer is

expressly authorized to invest in under Article 50 (Title Insurers)

of this Code and except, in the case of any insurer, such personal

property as the insurer is permitted to hold pursuant to Article 16

(Investments) of this Code, or which is reasonably necessary for the

maintenance and operation of real estate lawfully acquired and held

by the insurer other than real estate used by it for home office,

branch office and similar purposes.

5. The amount, if any, by which the aggregate book value of

investments as carried in the ledger assets of the insurer exceeds

the aggregate value thereof as determined under this Code.