ASC

ASC 340-30

Insurance Contracts That Do Not Transfer Insurance Risk

340 Other Assets and Deferred Costs

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In brief

AdvancedRecognitionInitial measurementSubsequent measurementIndustry-specific

ASC 340-30 tells you how to apply the deposit method of accounting to insurance and reinsurance contracts that fail to transfer insurance risk (which requires transfer of both timing risk and underwriting risk). At inception a deposit asset or liability is recognized at consideration paid or received less explicitly identified premiums or fees retained (340-30-25-1; 340-30-30-1). Subsequent measurement depends on which of four risk categories the contract falls into: effective-yield/interest-method accretion for timing-risk-only or no-risk contracts, unexpired-coverage plus present value of expected recoveries for underwriting-risk-only contracts, and the open-year method for indeterminate-risk contracts.

Key points (7)
  • Insurance risk transfer requires both timing risk and underwriting risk, producing four deposit categories: timing risk only, underwriting risk only, neither, or indeterminate risk (340-30-05-2).
  • A deposit asset or liability is recognized at inception and measured at the consideration paid or received less any explicitly identified premiums or fees retained by the insurer or reinsurer, irrespective of contract experience (340-30-25-1; 340-30-30-1).
  • For contracts transferring only significant timing risk or neither risk, the deposit is adjusted each reporting date using the effective yield on estimated cash flows (interest method, consistent with 310-20 and 835-30), with a corresponding credit or charge to interest income or expense (340-30-35-1 through 35-3; 340-30-45-2).
  • If cash flow estimates change, the effective yield is recalculated retrospectively and the deposit is adjusted to the amount that would have existed had the new yield applied since inception (340-30-35-3); a significant change may signal that significant underwriting risk exists, requiring conversion to that model (340-30-35-4).
  • For contracts transferring only significant underwriting risk, the deposit equals the unexpired portion of coverage until a reimbursable loss is incurred, then the present value of expected future cash flows plus remaining unexpired coverage (340-30-35-5), discounted at the current rate on U.S. government obligations with similar cash-flow characteristics (adjusted for default risk only by the insured/ceding entity), locked in at each loss date (340-30-35-6).
  • Contracts with indeterminate risk follow the open-year method: effects are excluded from net income and aggregated on the balance sheet until premiums can be reasonably estimated and allocated, but the method cannot defer losses recognizable under Subtopic 450-20 (340-30-25-3 through 25-5); reclassification is a change in accounting estimate under Topic 250 (340-30-25-6 through 25-7).
  • Deposit assets and liabilities are reported gross unless a right of offset exists under Subtopic 210-20, and entities must disclose a description of the contracts plus separate totals of deposit assets and deposit liabilities (340-30-45-1; 340-30-50-1).

For students. This is the "failed reinsurance" bucket: if a contract does not shift both timing and underwriting risk, no premium/loss accounting is allowed and the arrangement is booked like a financing (deposit) with interest. The common mistake is assuming one accounting model applies to all deposits — the measurement rule differs sharply between timing-risk-only contracts (effective yield) and underwriting-risk-only contracts (unexpired coverage plus discounted expected recoveries).

deposit method of accountinginsurance risk transfertiming riskunderwriting riskindeterminate riskopen-year methodeffective yield / interest methodunexpired portion of coverage

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340-30-00Status

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340-30-05Overview and Background

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340-30-05-1
This Subtopic provides guidance on how to apply the deposit method of accounting when it is required for insurance and reinsurance contracts that do not transfer insurance risk. These contracts may be prospective or retroactive in nature.
340-30-05-2
The transfer of insurance risk requires transferring both timing risk and underwriting risk. Therefore, four possible categories for deposit arrangements have been identified as follows:
  1. a
    An insurance or reinsurance contract that transfers only significant timing risk.
  2. b
    An insurance or reinsurance contract that transfers only significant underwriting risk.
  3. c
    An insurance or reinsurance contract that transfers neither significant timing nor significant underwriting risk.
  4. d
    An insurance or reinsurance contract with an indeterminate risk.

An Insurance or Reinsurance Contract that Transfers Only Significant Timing Risk

340-30-05-3
For an insurance or reinsurance contract to be considered to have transferred significant timing risk, the timing of the loss reimbursement under the contract must be based on the timing of the loss event.
340-30-05-4
The timing of the loss reimbursement under an insurance contract would be based on the timing of the payment with respect to the loss event. For reinsurance contracts, the timing of the loss reimbursement under the contract would be based on the timing of payment by the insured (reinsured) of the underlying loss, as well as when recovery is expected from the reinsurer.
340-30-05-5
An insurance or reinsurance contract that transfers only significant timing risk limits the amount of underwriting risk to which the insurer or reinsurer is subject and is commonly entered into by the insured or ceding entity to provide liquidity. These limitations may result in an insufficient transfer of insurance risk. For example, insurance and reinsurance contracts that provide for experience adjustments may indicate that a sufficient amount of underwriting risk has not been transferred. The recovery of the amount of the initial deposit for a contract that transfers only significant timing risk is not substantially dependent on future loss experience of the insured.

An Insurance or Reinsurance Contract that Transfers Only Significant Underwriting Risk

340-30-05-6
For an insurance or reinsurance contract to be considered to have transferred significant underwriting risk, the probability of a significant variation in the amount of payments under the insurance or reinsurance contract must be more than remote. Such variation must also result from variation in the insured's losses, and it must be at least reasonably possible that the insurer will realize a significant loss from the transaction. An insurance or reinsurance contract that transfers only significant underwriting risk may be entered into to lessen the overall economic risks associated with the contract and permit a greater amount of coverage than would otherwise be obtainable for a comparable premium. Features in insurance or reinsurance contracts that transfer only significant underwriting risk limit the uncertainties about the timing of the receipt and payment of cash flow, thus limiting the amount of timing risk assumed by the insurer. A delayed reimbursement of losses by the insurer is a possible indication that timing risk has not been transferred. Unlike insurance and reinsurance contracts that transfer only significant timing risk, the recovery of the amount of the initial deposit for an insurance or reinsurance contract that transfers only significant underwriting risk is substantially dependent on the future loss experience of the insured. Depending on such experience, the initial deposit may be recovered or the recovery may be significantly more or less than the original deposit.

An Insurance or Reinsurance Contract that Transfers Neither Significant Timing nor Significant Underwriting Risk

340-30-05-7
Insurance and reinsurance contracts that transfer neither significant timing nor significant underwriting risk are expected to be rare.

An Insurance or Reinsurance Contract with an Indeterminate Risk

340-30-05-8
These insurance and reinsurance contracts have uncertain terms, or there is insufficient information to reasonably estimate and allocate premiums in proportion to the protection provided. For example, certain insurance and reinsurance contracts allow the insured to obtain some degree of coverage for multiple years without exposing the insurer to a defined level of insurance risk each year. Uncertainties surrounding these insurance and reinsurance contracts are analogous to those often associated with foreign property and liability reinsurance as addressed in the Reinsurance Contracts Subsections of Subtopic 944-605.

340-30-15Scope and Scope Exceptions

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Overall Guidance

340-30-15-1
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 340-10-15, with specific qualifications and exceptions noted below.

Entities

340-30-15-2
The guidance in this Subtopic applies to the following entities:
  1. a
    The insured and the insurer in an insurance contract
  2. b
    The ceding and assuming entity in a reinsurance contract.

Transactions

340-30-15-3
The guidance in this Subtopic applies to the following kinds of insurance and reinsurance contracts:
  1. a
    Short-duration insurance and reinsurance contracts that do not transfer insurance risk as described in paragraph 720-20-25-1 and, for reinsurance contracts, as described in Section 944-20-15
  2. b
    Multiple-year insurance and reinsurance contracts that do not transfer insurance risk or for which insurance risk transfer is not determinable.
340-30-15-4
The guidance in this Subtopic does not apply to the following transactions and activities:
  1. a
    Long-duration life and health insurance contracts that do not indemnify against mortality or morbidity risk shall be accounted for as investment contracts under Topic 944. Therefore, such contracts are not covered by this Subtopic.

340-30-25Recognition

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Deposit Asset or Liability Relating to Insurance and Reinsurance Contracts Accounted for Under Deposit Accounting

340-30-25-1
At inception, a deposit asset or liability shall be recognized for insurance and reinsurance contracts accounted for under deposit accounting.
340-30-25-2
See Sections 340-30-30 and 340-30-35 for guidance relating to the measurement of insurance and reinsurance contracts that transfer:
  1. a
    Only significant timing risk
  2. b
    Neither significant timing nor significant underwriting risk
  3. c
    Only significant underwriting risk.

Insurance and Reinsurance Contracts with Indeterminate Risk

340-30-25-3
Uncertainties surrounding insurance and reinsurance contracts with indeterminate risk are analogous to those often associated with foreign property and liability reinsurance as addressed in the Reinsurance Contracts Subsections of Subtopic 944-605. As a result, that guidance regarding the open-year method shall be followed.
340-30-25-4
Under the open-year method, the effects of the contracts are not included in the determination of net income until sufficient information becomes available to reasonably estimate and allocate premiums. The open-year method requires that these effects be aggregated in the balance sheet.
340-30-25-5
The open-year method shall not, however, be used to defer losses that otherwise would be recognized pursuant to Subtopic 450-20.
340-30-25-6
If sufficient information becomes available to reasonably estimate and allocate premiums, the insurance or reinsurance contract with indeterminate risk shall be reclassified into one of the three following categories, as appropriate, and accounted for accordingly:
  1. a
    Transfers that have neither significant timing nor significant underwriting risk
  2. b
    Transfers that have only significant timing risk
  3. c
    Transfers that have only significant underwriting risk.
340-30-25-7
The change in deposit assets or liabilities that result if sufficient information becomes available is treated as a change in accounting estimate in accordance with Topic 250.

Short-Duration Reinsurance Contracts

340-30-25-8
If a short-duration reinsurance contract does not meet either the condition in paragraph 944-20-15-41 or the exception in paragraph 944-20-15-53 but transfers significant insurance risk, then the accounting for contracts that transfer only significant underwriting risk shall be followed as discussed in paragraphs
340-30-35-5 through 35-7
and
340-30-45-3 through 45-5
.

340-30-30Initial Measurement

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Deposit Asset or Liability Related to Insurance and Reinsurance Contracts Accounted for Under Deposit Accounting

340-30-30-1
At inception, a deposit asset or liability shall be measured based on the consideration paid or received, less any explicitly identified premiums or fees to be retained by the insurer or reinsurer, irrespective of the experience of the contract. Accounting for such fees shall be based on the terms of the contract.

340-30-35Subsequent Measurement

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Insurance and Reinsurance Contracts that Transfer Only Significant Timing Risk and Insurance and Reinsurance Contracts that Transfer Neither Significant Timing nor Significant Underwriting Risk

340-30-35-1
For insurance and reinsurance contracts that transfer only significant timing risk or that transfer neither significant timing nor significant underwriting risk, the amount of the deposit asset or liability shall be adjusted at subsequent reporting dates by calculating the effective yield on the deposit to reflect actual payments to date and expected future payments (as discussed in paragraph 340-30-35-3), with a corresponding credit or charge to interest income or expense (see Examples 1 through 3 [paragraphs 340-30-55-2 through 55-7])).
340-30-35-2
This approach is consistent with the interest method described in Subtopics 310-20 and 835-30.
340-30-35-3
The calculation of the effective yield shall use the estimated amount and timing of cash flows. Consistent with paragraph 310-20-35-26, if a change in the actual or estimated timing or amount of cash flows occurs, the effective yield shall be recalculated to reflect the revised actual or estimated cash flows. The deposit shall be adjusted to the amount that would have existed at the balance-sheet date had the new effective yield been applied since the inception of the insurance or reinsurance contract.
340-30-35-4
Significant changes in the expected amounts of aggregate cash flows are expected to occur infrequently because of the nature of these kinds of contracts. Should a significant change occur in the total amount of actual or estimated cash flows, the entity shall determine whether the change indicates that the contract does include significant underwriting risk and therefore shall be converted to the accounting for contracts that transfer only significant underwriting risk (see paragraphs 340-30-35-5 and
340-30-45-3 through 45-5
). In addition, a contract that transfers only significant timing risk, which subsequently is determined also to transfer significant underwriting risk, cannot be accounted for under insurance or reinsurance accounting when the revised determination is made.

Insurance and Reinsurance Contracts that Transfer Only Significant Underwriting Risk

340-30-35-5
Until such time as a loss is incurred that will be reimbursed under an insurance or reinsurance contract that transfers only significant underwriting risk, the deposit shall be measured based on the unexpired portion of the coverage provided. Once a loss is incurred that will be reimbursed under such a contract, then the deposit shall be measured by the present value of the expected future cash flows arising from the contract plus the remaining unexpired portion of the coverage provided (see Example 4 [paragraph 340-30-55-8]).

Insurance and Reinsurance Contracts that Transfer Only Significant Underwriting Risk—Discount Rate

340-30-35-6
For the insured or ceding entity, the discount rate used to determine the deposit asset shall be the current rate on U.S. government obligations with similar cash-flow characteristics, adjusted for default risk. Consideration of the default risk, if any, shall be based on the assessment of the creditworthiness of the insurer. For the insurer or assuming entity, the discount rate used to determine the deposit liability shall be the current rate on U.S. government obligations with similar cash-flow characteristics. These rates shall be established at the date of each loss incurred and used for the remaining life of the contract and shall not be changed.
340-30-35-7
If numerous losses occur, the use of average rates is permitted because establishing individual rates might require detailed record keeping and computations that could be burdensome and unnecessary to produce reasonable approximations of the results.

340-30-45Other Presentation Matters

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Deposit Asset and Liability

340-30-45-1
Deposit assets and liabilities shall be reported on a gross basis, unless the right of offset exists as defined in Subtopic 210-20. The accounting by the insured and insurer are symmetrical, except as noted in paragraphs
340-30-35-6 through 35-7
.

Insurance and Reinsurance Contracts that Transfer Only Significant Timing Risk and Insurance and Reinsurance Contracts that Transfer Neither Timing nor Significant Underwriting Risk

340-30-45-2
Changes in the carrying amount of the deposit shall be reported as interest income or interest expense.

Insurance and Reinsurance Contracts that Transfer Only Significant Underwriting Risk

340-30-45-3
Changes in the recorded amount of the deposit, other than the unexpired portion of the coverage provided, arising from an insurance or reinsurance contract that transfers only significant underwriting risk shall be recorded in an insured's income statement as an offset against the loss recorded by the insured that will be reimbursed under the insurance or reinsurance contract and in an insurer's income statement as an incurred loss.
340-30-45-4
Insurance entities shall record the reduction in the deposit related to the unexpired portion of the coverage provided as an adjustment to incurred losses.
340-30-45-5
If the insured is an entity other than an insurance entity, the reduction in the deposit related to the unexpired portion of the coverage provided shall be recorded as an expense.

340-30-50Disclosure

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Deposit Asset or Liability

340-30-50-1
Entities shall disclose a description of the contracts accounted for as deposits and the separate amounts of total deposit assets and total deposit liabilities reported in the statement of financial position.

Insurance and Reinsurance Contracts that Transfer Only Underwriting Risk

340-30-50-2
Insurance entities shall disclose the following information regarding the changes in the recorded amount of the deposit arising from an insurance or reinsurance contract that transfers only significant underwriting risk:
  1. a
    The present values of initial expected recoveries that will be reimbursed under the insurance or reinsurance contracts that have been recorded as an adjustment to incurred losses
  2. b
    Any adjustment of amounts initially recognized for expected recoveries. The individual components of the adjustment (meaning, interest accrual, the present value of additional expected recoveries, and the present value of reductions in expected recoveries) shall be disclosed separately.
  3. c
    The amortization expense attributable to the expiration of coverage provided under the contract.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Insurance entities shall disclose the following information regarding the changes in the recorded amount of the deposit arising from an insurance or reinsurance contract that transfers only significant underwriting risk:
  1. a
    The present values of initial expected recoveries that will be reimbursed under the insurance or reinsurance contracts that have been recorded as an adjustment to incurred losses
  2. b
    Any adjustment of amounts initially recognized for expected recoveries. The individual components of the adjustment (meaning, interest accrual, the present value of additional expected recoveries, and the present value of reductions in expected recoveries) shall be disclosed separately.
  3. c
    The amortization expense attributable to the expiration of coverage provided under the contract.
See paragraphs
220-40-50-21 through 50-25
for additional disclosure requirements.

340-30-55Implementation Guidance and Illustrations

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Illustrations

340-30-55-1
The following Examples illustrate the application of the guidance in this Subtopic. It shall not be construed that any aspect of the illustrations establishes or changes requirements as to when deposit accounting should be applied. Rather, the Examples illustrate how deposit accounting is to be applied when it is determined that it should be applied under other accounting literature. These Examples illustrate the accounting by the insured. The accounting by the insurer would be symmetrical, except as noted in paragraphs
340-30-35-6 through 35-7
.
340-30-55-2
This Example illustrates the accounting by the insured for an insurance or reinsurance contract that transfers neither significant timing nor significant underwriting risk. The facts are as shown in the following table.
  • Premium "$1,000 " Coverage period 1 year Expected recoveries $250 at the end of each year for 5 years Implicit interest rate 8 percent (a) (a) "Present value of $250 per year for 5 years at 8 percent = $1,000."
340-30-55-3
At contract inception, the insured records a $1,000 asset. Changes in the amount or timing of cash flows are not anticipated. As they are received, cash recoveries reduce the carrying amount of the deposit, and the carrying amount of the deposit is increased at each reporting date by the amount of the interest earned during the period. The Example assumes that the entity is reporting related financial information as of the end of each year, as shown in the following table.
  • Description 8 Percent Interest Income Cash Recoveries Deposit Balance Initial payment " $1,000 " Year 1 $80 " 1,080 " End of Year 1 $(250) 830 Year 2 66 896 End of Year 2 (250) 646 Year 3 52 698 End of Year 3 (250) 448 Year 4 36 484 End of Year 4 (250) 234 Year 5 16 250 End of Year 5 (250) - Totals $250 " $(1,250)" $-
340-30-55-4
This Example illustrates the accounting by the insured for an insurance or reinsurance contract that transfers only significant timing risk. The facts are as shown in the following table.
  • Premium "$1,000 " Coverage period 1 year Initial expected recoveries $225 per year (at end of year) for 5 years Initial implicit rate 4 percent (a) (a) "Present value of $225 per year for 5 years at 4 percent = $1,000."
340-30-55-5
This implicit rate often will be less than the current risk-free rate because of the uncertainties as to the timing of cash flows in the insurance or reinsurance contract.
340-30-55-6
At contract inception, the insured records a $1,000 asset. Though the total amount ($1,125) is likely to be paid, changes in estimates of the timing of cash flows are expected. At each subsequent reporting date, the amount of the deposit would be increased by the amount of interest earned during the period, calculated using the estimated future cash flows to determine the then-current implicit discount rate (this is consistent with the retrospective approach in applying the interest method). At the end of Year 2, the timing of anticipated recoveries under the insurance or reinsurance contract is revised. A reevaluation of the implicit interest rate produces a rate of 3.63 percent and an asset of $640 at the end of the year. Given the change in the expected timing of cash flows at the end of Year 2, the carrying amount of the asset would be calculated as shown in the following table.
  • Description Interest Income Cash Recoveries Deposit Balance Initial payment " $1,000 " Year 1 (4 percent) (a) $40 " 1,040 " End of Year 1 $(225) 815 Year 2 (4 percent) 33 848 End of Year 2 (200) 648 Yield adjustment (8) 640 Year 3 (3.63 percent) 23 663 End of Year 3 (175) 488 Year 4 (3.63 percent) 18 506 End of Year 4 (175) 331 Year 5 (3.63 percent) 12 343 End of Year 5 (175) 168 Year 6 (3.63 percent) 7 175 End of Year 6 (175) - Totals $125 " $(1,125)" $- (a) Implicit rate at the inception of the insurance or reinsurance contract.
340-30-55-7
This Example builds on Examples 1 and 2 (see paragraphs
340-30-55-2 through 55-6
). It uses the same assumptions and facts as Example 2 for the first two years; however, at the end of Year 3, the estimated recovery is increased from $1,125 to $1,950 (with the remaining recovery to be $450 per year for the remaining 3 years). For purposes of this Example, assume the magnitude of the change in the estimated recovery is such that a determination should be reached that the contract does include significant underwriting risk. The risk-free rate of interest at Year 1 is 6 percent adjusted for default risk. In addition, this rate would be utilized when appropriate for the life of the contract. The following table illustrates the accounting for a conversion from a contract that transfers neither significant timing risk nor significant underwriting risk or a contract that transfers only significant timing risk to a contract that transfers significant underwriting risk.
  • Description Interest Income Offset to Recorded Losses Cash Recoveries at End of Year Deposit Balance Initial payment " $1,000 " Year 1 (4 percent) $40 $(225) 815 Year 2 (4 percent) 25 (a) (200) 640 Year 3 (3.63 percent) 23 (175) 488 Adjustment $715 (b) " 1,203 " (c) Year 4 (6 percent) 72 (450) 825 Year 5 (6 percent) 50 (450) 425 Year 6 (6 percent) 25 (450) - Totals $88 $862 " $(1,950)" $- (a) The interest income adjustment at 4 percent of $33 less the yield adjustment of $8 equals $25. (b) "At the end of Year 3, there is a change in the estimated recovery to $1950. The payment of the remaining losses will occur over 3 years, in Years 4, 5, and 6." (c) The present value of $450 per year for 3 years discounted at 6 percent (the risk-free rate at the time of the loss adjusted for default risk).
340-30-55-8
This Example illustrates the accounting by the insured for an insurance or reinsurance contract that transfers only significant underwriting risk. The facts are as shown in the following table.
  • Initial premium "$1,000 " Coverage period 1 year Expected recoveries "Could aggregate up to $10,000 with none paid prior to Year 8 regardless of when the insured incurs or pays a loss"
340-30-55-9
A delayed reimbursement clause, which provides that the full amount will be paid to the insured or ceding entity at the end of Year 8, mitigates timing risk. A $5,000 loss is incurred at the end of Year 1 and is expected to be recovered at the end of Year 8. The risk-free rate of interest in Year 1 for the period from the loss to the expected payment date, adjusted for default risk, is 6 percent. (For the insurer, the risk-free rate would be used but it would not be adjusted for default risk.) At the end of Year 3, the estimated loss is increased from $5,000 to $6,000.
340-30-55-10
At contract inception, the insured records a $1,000 asset. The $1,000 amount is amortized over the coverage period of 1 year. If the $5,000 loss is incurred, the insured increases the amount of the asset by the present value of the $5,000. (Note that the insured has recorded the entire $5,000 loss from the underlying event in the same period.) At each subsequent reporting date, the portion of the carrying amount of the asset attributable to the incurred loss would be recalculated by discounting the estimated future cash flows.
340-30-55-11
The carrying amount of the asset would be calculated as shown in the following table.
  • Description Amortization Offset to Recorded Losses Cash Recoveries at End of Year Deposit Balance Initial payment " $1,000 " Amortization " $1,000 " - Year 1 " $3,325 " (a) " 3,325 " (b) Year 2 200 " 3,525 " Year 3 211 " 3,736 " Adjustment 747 " 4,483 " (c) Year 4 270 " 4,753 " Year 5 284 " 5,037 " Year 6 303 " 5,340 " Year 7 320 " 5,660 " Year 8 340 " $6,000 " - Totals " $1,000 " " $6,000 " " $6,000 " $- (a) The loss occurred on the last day of the year. (b) "The present value of $5,000 received after 7 years discounted at 6 percent. At the end of Year 1, there is no remaining deposit applicable to the unexpired portion of the coverage because it is a 1-year contract." (c) "The present value of $6,000 received after 5 years discounted at 6 percent."

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