Such rates were referred to as "manual rates" because they were published in a rating manual. Today, the organizations once known as rating bureaus are often referred to as "insurance advisory organizations," and, in nearly all jurisdictions, they promulgate and publish in their manuals not final rates but advisory loss costs to be used in calculating rates. Most insurers that elect to use these loss costs furnish manual holders with a loss costs multiplier (reflecting that insurer's expenses and desired underwriting profit) to use in converting the manual loss costs to final rates.