The final rule interprets a provision of an amendment, enacted on August 10, 1993, to section 11(d)(11) of the Federal Deposit Insurance Act (FDI Act) providing for a national depositor preference for amounts realized from the liquidation or other resolution of any depository institution insured by the Federal Deposit Insurance Corporation (FDIC). The regulation describes the expenses that are includable under the priority in the new statutory amendment for administrative expenses of the receiver. The intended effect of the final rule is to clarify that post-closing and certain pre-closing expenses may be paid as administrative expenses of the receiver in connection with the liquidation or other resolution of FDIC-insured institutions. The final rule replaces an interim rule that has been in effect since August 13, 1993, and is essentially unchanged from the interim provisions.