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Activity-based costing di€usion across organizations: an exploratory empirical analysis of Finnish firms

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As an example, suppose an insurer wrote a $400 commercial liability policy lasting one year, effective October 1, 2000. By December 31, 2000, only one quarter of the policy term would have expired, so under a “deferral-matching” approach only one quarter, i.e., $100, of the premium should be recognized as income. These deferral-matching approaches generally utilize an account known as “written premiums”. Written premiums for a policy during a reported period are generally defined as the amount of premium charged for that policy during the reporting period. (Complications will be discussed later.) This assumes.