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  • GAAP Acquisition Expense Amortization Methodology
    discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual ... experience differs significantly from that assumed. The methods include a static approach with prescheduled ...

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    • Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
    • Date: Oct 1978
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Changing Premium Valuation Method
    Method This paper discusses the determination of term insurance reserves in the United States for individual ... produce better results than the net level premium reserve or the CRVM is the changing premium valuation ...

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    • Authors: Richard Combs, Thomas G Kabele, Paul E Sarnoff, Donald R Sondergeld
    • Date: Oct 1978
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance>Term life; Public Policy