Expense management is a key ingredient in a life insurance company's ability to offer competitive products and generate an adequate return to investors. Milliman's annual study of life insurance industry expenses estimates overhead expense for the ordinary life line of businesses. The 2008 Ordinary Life Overhead Expense Study included 214 companies that accounted for 1.29 trillion of the 1.89 trillion ordinary life face amount issued in the United States in 2007. Expense results were calculated for the industry as a whole, as well as for various segments.