{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/20/#35-subsequent-measurement","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.","topic":"720","topic_title":"Other Expenses","subtopic":"720-20","subtopic_title":"Insurance Costs","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-20-35-1","para":"35-1","html":"
See Subtopic 340-30 for measurement guidance on deposit accounting for payments to insurance entities that may not involve transfer of risk.
","snippet":"See Subtopic 340-30 for measurement guidance on deposit accounting for payments to insurance entities that may not involve transfer of risk.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca5a6dcfa671455d14f35ea75f2adb40a2a87845c341d37bc99fc047be538493","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8dd74533517bef6a81917d0553ed0e734dbf9b38ab2dfdb08704bcecb82bb5","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"block":"Retroactive Contracts","heading":"Deferred Gain Amortization","paragraphs":[{"citation":"720-20-35-2","para":"35-2","html":"
If the amounts and timing of the insurance recoveries can be reasonably estimated, the deferred gain shall be amortized using the interest method over the estimated period over which the entity expects to recover substantially all amounts due under the terms of the insurance contract. If the amounts and timing of the insurance recoveries cannot be reasonably estimated, then the proportion of actual recoveries to total estimated recoveries shall be used to determine the amount of the amortization.
","snippet":"If the amounts and timing of the insurance recoveries can be reasonably estimated, the deferred gain shall be amortized using the interest method over the estimated period over which the entity expects to recover substan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:550bdaf17398cb77cdd5d3e93d21ac08185186e6fe40ac89ed11aa3fdd0bb5e8","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8b0eef079a324f8ec113c20079cac7d29232cabf9f6c4835c6b83ce3c03a1b2","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"block":"Claims-Made Contracts","heading":"Interim Financial Reporting—Entity's Fiscal Year and Policy Year Coincide","paragraphs":[{"citation":"720-20-35-3","para":"35-3","html":"
When the entity's fiscal year and policy year coincide, an appropriate method to recognize expense is through a combination of any of the following:
  1. a
    Accruing the incurred but not reported liability
  2. b
    Accruing any expected increase in insurance recoverables
  3. c
    Amortizing the insurance premium on a pro rata basis over the year.
In addition, the liability for any unusual claims or incidents, as well as any applicable insurance recoverable related thereto, would be recognized in the interim period in which they become known.
","snippet":"When the entity's fiscal year and policy year coincide, an appropriate method to recognize expense is through a combination of any of the following:\n(a) Accruing the incurred but not reported liability\n(b) Accruing any e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c47907a12ee500beac891371c508a87cb80d7ab49493a25dbcb4a3bb68c7e656","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-4","para":"35-4","html":"
For interim reporting, the approach treats usual recurring losses as integral to annual reporting, and, therefore, any expected changes in the incurred but not reported liability and related insurance recoverables that are not related to specific events can be spread over the entire year. However, material unusual losses shall be accounted for as discrete items and recognized as they occur. The approach discussed in this Subsection assumes the recurring purchase of a claims-made insurance policy with a one-year term and the payment of premiums on the first day of each policy year.
","snippet":"For interim reporting, the approach treats usual recurring losses as integral to annual reporting, and, therefore, any expected changes in the incurred but not reported liability and related insurance recoverables that a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bda655ef0bcb6c8b0917865b57bc6197a3d8d6530c8d564b572458154f0d979b","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-5","para":"35-5","html":"
When the entity's fiscal year and policy term coincide, the year-end incurred but not reported liability relates to the entity's obligation for claims and incidents that have been incurred prior to year-end but will be reportable after year-end. The approach for accounting by policyholders who purchase claims-made insurance policies that consist of prospective provisions is as follows:
  1. a
    The premium paid at the beginning of the fiscal year for the new claims-made insurance policy shall be recognized as a prepaid expense.
  2. b
    At the beginning of the fiscal year, the entity shall estimate its incurred but not reported liability as of the end of the fiscal year. That estimate involves estimating the claims and incidents that will be incurred prior to year-end but will not be reportable until after year-end. Presumably the estimated year-end incurred but not reported liability would approximate the beginning incurred but not reported liability adjusted for relevant historical patterns unless the entity has identified new factors (such as a major change in products, manufacturing processes, or risk management systems) that warrant further adjustment of the ending incurred but not reported liability.
  3. c
    The entity shall compute an estimated annual expense as the sum of all of the following:
    1. 1
      The premium paid for the claims-made policy
    2. 2
      The difference between the beginning incurred but not reported liability and the estimated year-end incurred but not reported liability
    3. 3
      The difference between the beginning insurance recoverable related to the incurred but not reported liability and the estimated ending amount.
    That estimated annual expense shall be recognized in interim periods based on the methodology that best reflects the manner in which the benefits of the insurance coverage are consumed and the incurred but not reported liability is incurred. In addition, liabilities for specific claims incurred during the year that are not included in the incurred but not reported estimate shall be recognized as expense in the interim period in which they are incurred. The method selected shall be appropriate in light of the relevant facts and circumstances and consistently applied.
  4. d
    The estimated year-end incurred but not reported liability shall be reviewed whenever interim financial statements are prepared. Routine adjustments to the estimated liability shall be recognized ratably in each of the remaining interim periods. However, if events and circumstances in that interim period indicate that unusual claims and incidents have been incurred prior to the end of the interim period, the entity shall recognize in that interim period any related significant adjustments of the estimated year-end incurred but not reported liability.
  5. e
    For any insurance recoverable recognized, either related to the incurred but not reported liability or to a specific incurred claim, the entity shall evaluate those assets and adjust them, if necessary, based on changes in circumstances. See paragraphs
    410-30-35-8 through 35-11
    for further guidance on the recognition of a receivable for expected insurance recoveries.
  6. f
    Any unusual claims and incidents that have been incurred prior to the end of an interim period but will probably be reported prior to year-end should not affect net income if they will be covered (insured) under the existing claims-made insurance policy. However, both the asset (under the insurance claim) and the liability (for the incident) shall be reflected on the balance sheet.
","snippet":"When the entity's fiscal year and policy term coincide, the year-end incurred but not reported liability relates to the entity's obligation for claims and incidents that have been incurred prior to year-end but will be r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ce674e217da573404c381920da17447210ce845ad11be7aaf4758d5e994f590","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-6","para":"35-6","html":"
See the Claims-Made Contracts Subsection of Section 720-20-45 for guidance on offsetting insurance assets and liabilities.
","snippet":"See the Claims-Made Contracts Subsection of Section 720-20-45 for guidance on offsetting insurance assets and liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8102c16815d9e261fb7f582427e99f69149fd133e37d03b15f2fc6713fc370fc","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-7","para":"35-7","html":"
See Example 4 (paragraph 720-20-55-13) for illustrations of the application of the subsequent measurement guidance for interim financial reporting when an entity's fiscal year and policy year coincide.
","snippet":"See Example 4 (paragraph 720-20-55-13) for illustrations of the application of the subsequent measurement guidance for interim financial reporting when an entity's fiscal year and policy year coincide.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef0ef1abc707eeeb6405db4bde1f8b870cb61837f519d6dd9ded644311a8819d","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28a6ffb77a16d58f4dceb7b7d368ad954cb7aba73b0a67480a02ef49fe3e8225","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"block":"Claims-Made Contracts","heading":"Interim Financial Reporting—Entity's Fiscal Year and Policy Year Do Not Coincide","paragraphs":[{"citation":"720-20-35-8","para":"35-8","html":"
When the entity's fiscal year and policy year do not coincide, the insurance premium component of expense in interim periods could be based on the estimated premium for claims-made coverage that the entity expects to be able to acquire later in the fiscal year.
","snippet":"When the entity's fiscal year and policy year do not coincide, the insurance premium component of expense in interim periods could be based on the estimated premium for claims-made coverage that the entity expects to be …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d336440f28007e5a232fc004acba9273413925c3fbc7522ece82c414bb97b6e","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-9","para":"35-9","html":"
When the entity's fiscal year and policy term do not coincide, an entity shall recognize all of the following elements at year-end:
  1. a
    An incurred but not reported liability related to the entity's obligation for claims and incidents that have been incurred prior to year-end but will be reportable after year-end
  2. b
    An insurance recoverable for any outstanding claims that are reimbursable under the existing claims-made policy
  3. c
    An asset for prepaid insurance premiums related to the coverage for claims and incidents that will be incurred after year-end but reported prior to the expiration of the existing claims-made policy.
","snippet":"When the entity's fiscal year and policy term do not coincide, an entity shall recognize all of the following elements at year-end:\n(a) An incurred but not reported liability related to the entity's obligation for claims…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d5936ca9b964fca2c1d7e88f0528ba9b911be43fa2a52cf8a72d2a6e8e23e57","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-10","para":"35-10","html":"
The approach for accounting by policyholders who purchase claims-made insurance policies that have terms of duration that do not coincide with the entity's fiscal year is as follows:
  1. a
    At the beginning of the fiscal year the entity shall make an estimate of its future premium cost of the new claims-made policy that is expected to be purchased during the fiscal year. The entity shall also estimate the portion of that future premium cost that would relate to coverage for claims and incidents that will be incurred after the end of the fiscal year but reported prior to the expiration of that new claims-made policy; that portion represents the estimated prepaid asset at the end of the fiscal year. The estimate of the future premium cost involves estimating the effect of past claims and incidents that are expected to affect the premium level, as well as the effect of historical patterns and any new factors (such as a major change in products, manufacturing processes, or risk management systems) that are relevant.
  2. b
    At the beginning of the fiscal year the entity shall make an estimate of its incurred but not reported liability as of the end of the fiscal year. That estimate involves estimating the claims and incidents that will be incurred prior to year-end but will not be reportable until after the year-end. Presumably the estimated year-end incurred but not reported liability would closely approximate the beginning incurred but not reported liability adjusted for relevant historical patterns unless the entity has identified new factors (such as a major change in products, manufacturing processes, or risk management systems) that warrant further adjustment of the ending incurred but not reported liability.
  3. c
    The entity shall compute an estimated annual expense as the sum of all of the following:
    1. 1
      The balance of the premium cost for the claims-made policy expiring during the year
    2. 2
      The estimated future premium cost for the new claims-made policy
    3. 3
      The difference between the beginning incurred but not reported liability and the estimated year-end incurred but not reported liability
    4. 4
      The difference between the beginning and estimated ending insurance receivable related to incurred but not reported liability.
    That estimated annual expense should be recognized ratably in interim periods based on the methodology that best reflects the manner in which the benefits of the insurance premiums are consumed and the incurred but not reported liability is incurred. As indicated in paragraph 720-20-35-5(c), the method selected should be appropriate in light of the relevant facts and circumstances and consistently applied. In addition, liabilities for specific claims incurred during the year that are not included in the incurred but not reported estimate shall be recognized as expense in the period in which they are incurred.
  4. d
    The estimated year-end incurred but not reported liability should be reviewed whenever interim financial statements are prepared. Routine adjustments in the estimated liability (such as adjusting the estimated future premium cost to reflect actual) would be recognized ratably in each of the remaining interim periods. However, if events and circumstances in that interim period indicate that unusual claims and incidents have been incurred prior to the end of the interim period, the entity shall recognize in that interim period any related significant adjustments of the estimated year-end incurred but not reported liability.
  5. e
    For any insurance recoverable recognized, either related to the incurred but not reported liability or to a specific incurred claim, the entity should evaluate those assets and adjust them, if necessary, based on changes in circumstances. Paragraphs
    410-30-35-8 through 35-11
    provide further guidance on the recognition of a receivable for expected insurance recoveries.
  6. f
    Any unusual claims and incidents that have been incurred prior to the end of an interim period and that will probably be reported prior to expiration of the new claims-made insurance policy should not affect net income if they will be covered by insurance. However, both the asset (under the insurance claim) and the liability (for the incident) shall be reflected on the balance sheet.
","snippet":"The approach for accounting by policyholders who purchase claims-made insurance policies that have terms of duration that do not coincide with the entity's fiscal year is as follows:\n(a) At the beginning of the fiscal ye…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bf93744f9c5f6d8165c6fb0d5ae7739d5485b64743453d61565fa88823a0193","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-11","para":"35-11","html":"
See the Claims-Made Contracts Subsection of Section 720-20-45 for guidance on offsetting insurance assets and liabilities.
","snippet":"See the Claims-Made Contracts Subsection of Section 720-20-45 for guidance on offsetting insurance assets and liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0243cf84d006d59ea07bea799b3fd998c9c7f5a67eb230f34b575e99451ed577","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"citation":"720-20-35-12","para":"35-12","html":"
See Example 5 (paragraph 720-20-55-20) for an illustration of the application of the subsequent measurement guidance for interim financial reporting when an entity's fiscal year and policy year do not coincide.
","snippet":"See Example 5 (paragraph 720-20-55-20) for an illustration of the application of the subsequent measurement guidance for interim financial reporting when an entity's fiscal year and policy year do not coincide.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9a31a727bfbb52be68c491dd02b3ca4f6821cf85484bb94ec2bd06313683793","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5810cefeae3d82fdd42956e55b709a21776f5e437d23c4af4856b2342e327665","downloaded_from":"2026-09-10T01:07:34.188Z","last_downloaded_at":"2026-09-10T01:07:34.188Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483412","source_sha256":"5f30759bc5d285b78a46341b3b9733e2075e2eac3470f19c3c007bf91bcae802"}},{"block":"Multiple-Year Retrospectively Rated Contracts","heading":null,"paragraphs":[{"citation":"720-20-35-13","para":"35-13","html":"
The insured shall account for changes in coverage in the same manner as changes in other contract costs, as indicated in paragraph 944-20-35-2. For example, the effects of decreases in coverage without a commensurate reduction in premium shall be recognized as a loss by the insured when the event causing the decrease in coverage takes place.
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