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Amortizing Acquisition Expenses in Proportion to Premium Revenues
of methods is dis- cussed. The methods in this group use arithmetic or exponential smoothing formulas ... actual and expected premium revenues. The last group is the annuity family of methods, which annuitizes ...- Authors: Mark Evans
- Date: Oct 1988
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance