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  • GAAP Acquisition Expense Amortization Methodology
    GAAP Acquisition Expense Amortization Methodology This paper discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual experience differs ...

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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
    Changing Premium Valuation Method This paper discusses the determination of term insurance reserves in the United States for individual life insurance policies. A valuation method that appears ...

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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