Description: US GAAP for Life Insurers chapter 13 spreadsheets showing the development of the GAAP accounting entries for various classes of investments: bonds, CMOs, and mortgage loans. Please see the book US GAAP for Life Insurers for further information on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 15 spreadsheet showing the GAAP development of VOBA and Goodwill after a merger or acquisition. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 4 spreadsheet. This spreadsheet shows the development of GAAP Profit/Loss statements along with benefit reserves and DAC and assumptions for several life insurance products such as 10 year endowment and 20 year term. Please see the book US GAAP for Life Insurers for full detail on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 5 spreadsheet. This spreadsheet shows various tables and figures illustrating the development of expected gross margins, dividends, and DAC amortization for a participating 10 year endowment policy. Please see the book US GAAP for Life Insurers for full details on US GAAP accounting.

Description: Spreadsheets that define the examples shown in Chapter 10 of the US GAAP for Life Insurers showing GAAP accounting developmetn and profits for individual health and disability insurances. Please see the book US GAAP for Life Insurers for more details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 12 spreadsheet showing annuitization liability for pension plans and the DAC amortization schedule for Guaranteed Investment Contracts GICs. Please see the book US GAAP for Life Insurers for more details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 12 spreadsheet showing annuitization liability for pension plans and the DAC amortization schedule for Guaranteed Investment Contracts GICs. Please see the book US GAAP for Life Insurers for more details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 14 spreadsheet showing a DAC and shadow DAC calculation with shareholder equity adjustment. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 13 spreadsheets showing the development of the GAAP accounting entries for various classes of investments: bonds, CMOs, and mortgage loans. Please see the book US GAAP for Life Insurers for further information on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 17 spreadsheets showing various examples of GAAP for reinsurance transactions. Examples shown include reinsurance for disability insurance, YRT, Modco and coinsurance on a 10 year endowment reinsurance on Universal Life. Also shown is an example for DIG36, Total Return Swap with Floating Return Leg. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.