Amortizing Acquisition Expenses in Proportion to Premium Revenuesspectives. For example, primary emphasis on the balance sheet may conflict with primary emphasis on the income ... statistical testing of the various methods. A direct statistical analysis exceeds my capabilities.
Description: This paper examines several methods for dynamically adjusting expense assets to reflect differences between actual and expected persistency. Discussions of the paper are included.Hide
- 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