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EVOLUTION OF INSURANCE ACCOUNTING
Bonds and Stocks
22 other sections not shown
accepted accounting principles accident and health accrual accrued accumulated actuarial additional adjustments agents AICPA allocation amortized amount Annual Statement annuity applied Audit balance sheet basis benefits bonds budget calculated capital gains cash ceding Certified Public Accountants chapter claims commissions common stock company's contingencies cost center coupon deductions deferred determine disbursed dividends earnings equity Exhibit 12 expenses federal income tax fees financial statements Functional Costs funds GAAP gain from operations home office included income statement increase incurred Insurance Accounting insurance company interest rate issued liability line of business losses method mortgage loans MSVR NAIC paid payment period planning policy loans policyholders preferred stock premium purchase real estate reinsurance reporting retained earnings salary Schedule securities statutory accounting stock life insurance stockholders subsidiary Summary of Operations supplementary contracts Surplus Account transactions treasury stock unassigned surplus valuation