{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/944/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"340-944","topic":"340","title":"Financial Services—Insurance","area":"Assets","paragraphs":6,"summary":"ASC 340-944 governs how insurance entities account for and report certain deferred costs and prepaid expenses, organized into a General Subsection and a Reinsurance Contracts Subsection. Its operative rule is that amounts an insurer pays a reinsurer for the unexpired portion of reinsured contracts — prepaid reinsurance premiums — must be reported separately as assets (340-944-25-1), rather than netted against related liabilities.","concepts":["prepaid reinsurance premiums","reinsurance contract","ceding entity","deferred costs","unexpired portion of reinsured contracts","gross presentation of reinsurance","insurance entity"],"categories":["Recognition","Presentation","Industry-specific","Financial statement presentation"],"level":"intermediate","topic_title":"Other Assets and Deferred Costs","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-944-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance to insurance entities on the accounting for and financial reporting of certain deferred costs and prepaid expenses. The guidance in this Subtopic is provided in the following two Subsections:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">General</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/glossary/r/#reinsurance\" class=\"term\" title=\"A transaction in which a reinsurer (assuming entity), for a consideration (premium), assumes all or part of a risk undertaken originally by another insurer (ceding entity). For indemnity reinsurance, the legal rights of the insured are not affected by the reinsurance transaction and the insurance entity issuing the insurance contract remains liable to the insured for payment of policy benefits. Assumption or novation reinsurance contracts that are legal replacements of one insurer by another extinguish the ceding entity's liability to the policyholder.\"><span>Reinsurance</span></a> contracts.</div></li></ol></div></div>","snippet":"This Subtopic provides guidance to insurance entities on the accounting for and financial reporting of certain deferred costs and prepaid expenses. The guidance in this Subtopic is provided in the following two Subsectio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f22fecd232a71d4958275ea6cdb4fba7df83a0c0c3e33c058f26316e6f8e260","downloaded_from":"2026-09-09T23:57:59.765Z","last_downloaded_at":"2026-09-09T23:57:59.765Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478499","source_sha256":"a1fb67c40f668b0651549d4d6eae16cffddfecce9e96318f10552b5d96a2ddcd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:825593d3a22b1a7d173c8b733a5525e6e12885020f7c9ae8aedeb4906529be29","downloaded_from":"2026-09-09T23:57:59.765Z","last_downloaded_at":"2026-09-09T23:57:59.765Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478499","source_sha256":"a1fb67c40f668b0651549d4d6eae16cffddfecce9e96318f10552b5d96a2ddcd"}},{"block":"Reinsurance Contracts","heading":null,"paragraphs":[{"citation":"340-944-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance to insurance entities on the accounting for and financial reporting of certain deferred costs and prepaid expenses related to <a href=\"/glossary/r/#reinsurance\" class=\"term\" title=\"A transaction in which a reinsurer (assuming entity), for a consideration (premium), assumes all or part of a risk undertaken originally by another insurer (ceding entity). For indemnity reinsurance, the legal rights of the insured are not affected by the reinsurance transaction and the insurance entity issuing the insurance contract remains liable to the insured for payment of policy benefits. Assumption or novation reinsurance contracts that are legal replacements of one insurer by another extinguish the ceding entity's liability to the policyholder.\"><span>reinsurance</span></a> contracts.</div></div>","snippet":"This Subtopic provides guidance to insurance entities on the accounting for and financial reporting of certain deferred costs and prepaid expenses related to reinsurance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e39339ee66f1d8d06a5df8f9179f8579d6caeea0ea731eb4929337ed851c2bb3","downloaded_from":"2026-09-09T23:57:59.765Z","last_downloaded_at":"2026-09-09T23:57:59.765Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478499","source_sha256":"a1fb67c40f668b0651549d4d6eae16cffddfecce9e96318f10552b5d96a2ddcd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b679ab339b91e67487001191591667b6f15c065dcea105e1818f17cb580c062f","downloaded_from":"2026-09-09T23:57:59.765Z","last_downloaded_at":"2026-09-09T23:57:59.765Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-6D9C18A3-ADAA-4660-A6E4-06A364A6BB5D.ditamap\" class=\"ditamap\">944-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b08a46e966e02ed14624e6fa2bcc77502420382e50cd79dccb8e0759f6afd83e","downloaded_from":"2026-09-09T23:58:01.561Z","last_downloaded_at":"2026-09-09T23:58:01.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478766","source_sha256":"a3f3535e9e0e95b54d16b52f4667e2f9062966d36b2513a2a976df37826d60d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab772e9adbcd5bc16aced006690f5cc3807ee04309631a881016ff0ceac51dd3","downloaded_from":"2026-09-09T23:58:01.561Z","last_downloaded_at":"2026-09-09T23:58:01.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478766","source_sha256":"a3f3535e9e0e95b54d16b52f4667e2f9062966d36b2513a2a976df37826d60d4"}},{"block":"Reinsurance Contracts","heading":"Overall Guidance","paragraphs":[{"citation":"340-944-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Reinsurance Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the <a href=\"/asc/340/944/#15-scope-and-scope-exceptions\" class=\"xref\">General Subsection</a> of this Section, with specific instrument qualifications noted below.</div></div>","snippet":"The Reinsurance Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:961206b7acf1a02950d4643d690e440cfbea381ecc27f946818b1681adb0cc2e","downloaded_from":"2026-09-09T23:58:01.561Z","last_downloaded_at":"2026-09-09T23:58:01.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478766","source_sha256":"a3f3535e9e0e95b54d16b52f4667e2f9062966d36b2513a2a976df37826d60d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de9ffe976231611ff298f16761d5891f28aa71413d5446164fcdf0a47debecb8","downloaded_from":"2026-09-09T23:58:01.561Z","last_downloaded_at":"2026-09-09T23:58:01.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478766","source_sha256":"a3f3535e9e0e95b54d16b52f4667e2f9062966d36b2513a2a976df37826d60d4"}},{"block":"Reinsurance Contracts","heading":"Instruments","paragraphs":[{"citation":"340-944-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in the Reinsurance Contracts Subsections of this Subtopic applies only to <a href=\"/glossary/r/#reinsurance\" class=\"term\" title=\"A transaction in which a reinsurer (assuming entity), for a consideration (premium), assumes all or part of a risk undertaken originally by another insurer (ceding entity). For indemnity reinsurance, the legal rights of the insured are not affected by the reinsurance transaction and the insurance entity issuing the insurance contract remains liable to the insured for payment of policy benefits. Assumption or novation reinsurance contracts that are legal replacements of one insurer by another extinguish the ceding entity's liability to the policyholder.\"><span>reinsurance</span></a> contracts. For guidance on identifying a reinsurance contract, see the <a href=\"/asc/944/20/#15-scope-and-scope-exceptions\" class=\"xref\">Reinsurance Contracts Subsection</a> of Section 944-20-15.</div></div>","snippet":"The guidance in the Reinsurance Contracts Subsections of this Subtopic applies only to reinsurance contracts. For guidance on identifying a reinsurance contract, see the Reinsurance Contracts Subsection of Section 944-20…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b34e034ca4530e16f1796d5c29c2620db2622234dfa21776dc414c0837343b9a","downloaded_from":"2026-09-09T23:58:01.561Z","last_downloaded_at":"2026-09-09T23:58:01.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478766","source_sha256":"a3f3535e9e0e95b54d16b52f4667e2f9062966d36b2513a2a976df37826d60d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef22d9f50a392d65737614517b206dca9b116b72cf655bbaa3ca9badc4998f2d","downloaded_from":"2026-09-09T23:58:01.561Z","last_downloaded_at":"2026-09-09T23:58:01.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478766","source_sha256":"a3f3535e9e0e95b54d16b52f4667e2f9062966d36b2513a2a976df37826d60d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edf2fb79ae0833ea2f0d7b309d08bd20e8da199bd1e9c9331fd5e586433fdf56","downloaded_from":"2026-09-09T23:58:01.561Z","last_downloaded_at":"2026-09-09T23:58:01.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478766","source_sha256":"a3f3535e9e0e95b54d16b52f4667e2f9062966d36b2513a2a976df37826d60d4"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":"Reinsurance","heading":"Prepaid Insurance Premiums","paragraphs":[{"citation":"340-944-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0150B9B5-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Amounts paid to the <a href=\"/glossary/r/#reinsurer\" class=\"term\" title=\"The assuming entity in a reinsurance transaction.\"><span>reinsurer</span></a> relating to the unexpired portion of reinsured contracts (<a href=\"/glossary/p/#prepaid-reinsurance-premiums\" class=\"term\" title=\"Amounts paid to the reinsurer relating to the unexpired portion of reinsured contracts.\"><span>prepaid reinsurance premiums</span></a>) shall be reported separately as assets. </span></span></div></div>","snippet":"Amounts paid to the reinsurer relating to the unexpired portion of reinsured contracts (prepaid reinsurance premiums) shall be reported separately as assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8adf8a70388cd023968f8c7f177d274e5b1a496ce15f72cb9d71d571a82139ba","downloaded_from":"2026-09-09T23:58:07.949Z","last_downloaded_at":"2026-09-09T23:58:07.949Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479510","source_sha256":"6c64914e947d71445493ac580e5334ce06e6087c3c6060432e47897b5b7a891e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0af32dd0e0bc0d52d941663593fbad69b95cc57daef96ed88d977d71cbe4900","downloaded_from":"2026-09-09T23:58:07.949Z","last_downloaded_at":"2026-09-09T23:58:07.949Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479510","source_sha256":"6c64914e947d71445493ac580e5334ce06e6087c3c6060432e47897b5b7a891e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf155676ed2fcea9b4935d3a9269f40961d65fb3051e84edb5a7f6406afd1e83","downloaded_from":"2026-09-09T23:58:07.949Z","last_downloaded_at":"2026-09-09T23:58:07.949Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479510","source_sha256":"6c64914e947d71445493ac580e5334ce06e6087c3c6060432e47897b5b7a891e"}}],"enrichment":{"summary":"ASC 340-944 governs how insurance entities account for and report certain deferred costs and prepaid expenses, organized into a General Subsection and a Reinsurance Contracts Subsection. Its operative rule is that amounts an insurer pays a reinsurer for the unexpired portion of reinsured contracts — prepaid reinsurance premiums — must be reported separately as assets (340-944-25-1), rather than netted against related liabilities.","key_points":["The Subtopic addresses accounting and financial reporting for certain deferred costs and prepaid expenses of insurance entities, split into General and Reinsurance Contracts Subsections (340-944-05-1).","Scope follows the Overall Insurance Subtopic's scope and scope exceptions in Section 944-10-15 (340-944-15-1).","The Reinsurance Contracts Subsections apply only to reinsurance contracts, with identification of a reinsurance contract governed by the Reinsurance Contracts Subsection of Section 944-20-15 (340-944-15-3).","Amounts paid to the reinsurer relating to the unexpired portion of reinsured contracts (prepaid reinsurance premiums) shall be reported separately as assets (340-944-25-1).","The separate-asset requirement reflects gross presentation: the ceding entity does not offset prepaid reinsurance premiums against unearned premium or other insurance liabilities."],"categories":["Recognition","Presentation","Industry-specific","Financial statement presentation"],"audience_level":"intermediate","student_note":"The one rule to remember is gross reporting: prepaid reinsurance premiums are a separate asset, not a reduction of the insurer's unearned premium liability — a common exam trap is netting reinsurance recoverables and prepaid premiums against direct insurance liabilities.","related_topics":["944-10","944-20","944-30","944-40","944-605","340-10"],"key_concepts":["prepaid reinsurance premiums","reinsurance contract","ceding entity","deferred costs","unexpired portion of reinsured contracts","gross presentation of reinsurance","insurance entity"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5d3c8ae8020f7f800ee75af73a6859f63c3c00df1b38827e0fb6ced8c014742","downloaded_from":"2026-09-09T23:57:59.765Z","last_downloaded_at":"2026-09-09T23:58:11.192Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"405-944","title":"Financial Services—Insurance","topic_title":"Liabilities","score":0.8434,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16c9d5634edaf7eab3c1b08733f2e5c8a5367c69c686d83561bb1023d7418370","downloaded_from":"2026-09-10T00:18:57.648Z","last_downloaded_at":"2026-09-10T00:19:09.841Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"825-944","title":"Financial Services—Insurance","topic_title":"Financial Instruments","score":0.8226,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1348b0551293eda51d1cf37be7c3a8e4e22d8fb8a861028adfaa8fe0ba66a120","downloaded_from":"2026-09-10T01:45:26.659Z","last_downloaded_at":"2026-09-10T01:45:54.729Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"944-20","title":"Insurance Activities","topic_title":"Financial Services—Insurance","score":0.7655,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d12eaa2e9572e90736d3aec9376c278123b16c1797ec6bebec758932851d74a6","downloaded_from":"2026-09-10T02:14:58.695Z","last_downloaded_at":"2026-09-10T02:15:47.018Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-944","title":"Financial Services—Insurance","topic_title":"Other Expenses","score":0.7498,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf93ffd6d49f1d4f58e7c0bf641c27e493ad5fca49a7d43bacf1f89f537e26cf","downloaded_from":"2026-09-10T01:11:16.270Z","last_downloaded_at":"2026-09-10T01:11:38.484Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"340-954","title":"Health Care Entities","topic_title":"Other Assets and Deferred 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