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HEME: ACCRUAL VS. CASH

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Note that the above list does not include installment premiums. This is because the decision to use installments versus an up-front premium is often a function of the billing system and does not affect written premium. In the U.S., the total of all known future installment premiums is generally booked up front as written premiums. Installments due but not yet collected are categorized in one premium receivable account, while those to-be-billed in the future and not yet due are in another premium receivable account. The above items may apply to either direct.