{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/944/","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":"740-944","topic":"740","title":"Financial Services—Insurance","area":"Expenses","paragraphs":7,"summary":"This Subtopic applies Topic 740's income tax model to insurance entities. Deferred tax liabilities and assets are recognized for temporary differences generally, but a life insurance entity does not provide deferred taxes on taxable temporary differences related to policyholders' surplus arising in fiscal years beginning on or before December 15, 1992 — unless a known or expected reduction in that surplus makes tax payment likely, in which case the attributable tax is accrued currently. Disclosure of unrecognized deferred tax liabilities under the Topic 740 exceptions is required.","concepts":["policyholders' surplus","temporary differences","deferred tax liability","exceptions to comprehensive recognition","life insurance entity","policyholder dividends","planned contractual benefit"],"categories":["Income taxes","Industry-specific","Recognition","Disclosure"],"level":"advanced","topic_title":"Income Taxes","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-944-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
944-740-25-3AmendedAccounting Standards Update No. 2015-0101/09/2015
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This Subtopic provides guidance to insurance entities on accounting for and financial reporting of income taxes.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.
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Although payment is not required, a dividend recognized under paragraph 944-50-25-3 is considered a planned contractual benefit in computing liabilities under generally accepted accounting principles (GAAP). However, it may be necessary to identify the amount of this dividend to calculate deferred income taxes in those cases in which there is a question as to whether the dividend provision in the liabilities, together with the dividends paid or declared, may exceed the amount of dividends otherwise deductible for federal income tax purposes.
","snippet":"Although payment is not required, a dividend recognized under paragraph 944-50-25-3 is considered a planned contractual benefit in computing liabilities under generally accepted accounting principles (GAAP). However, it …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4afa23419ddda823c781b45b71cc92795e5c70452d28add4b07c264388e50ff9","downloaded_from":"2026-09-10T01:20:47.794Z","last_downloaded_at":"2026-09-10T01:20:47.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477341","source_sha256":"0c4834e9f585bf5ce92a5f1eeb9e8c7cc44694c6caa408f32298f0248f50356c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c063b85b78524056ce7d23430f5d3630536378cb4145bb944eaae9685b58f165","downloaded_from":"2026-09-10T01:20:47.794Z","last_downloaded_at":"2026-09-10T01:20:47.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477341","source_sha256":"0c4834e9f585bf5ce92a5f1eeb9e8c7cc44694c6caa408f32298f0248f50356c"}},{"block":null,"heading":"Policyholders' Surplus","paragraphs":[{"citation":"740-944-25-2","para":"25-2","html":"
Except as noted in the following paragraph, a deferred tax liability or asset shall be recognized for the deferred tax consequences of temporary differences in accordance with Topic 740.
","snippet":"Except as noted in the following paragraph, a deferred tax liability or asset shall be recognized for the deferred tax consequences of temporary differences in accordance with Topic 740.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b4564415ecc37113331c43c8edaf585d7346c8c47daf88a4a14901d03bb8358","downloaded_from":"2026-09-10T01:20:47.794Z","last_downloaded_at":"2026-09-10T01:20:47.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477341","source_sha256":"0c4834e9f585bf5ce92a5f1eeb9e8c7cc44694c6caa408f32298f0248f50356c"}},{"citation":"740-944-25-3","para":"25-3","html":"
As described in Topic 740, a life insurance entity shall not provide deferred taxes on taxable temporary differences related to policyholders' surplus that arose in fiscal years beginning on or before December 15, 1992. However, if circumstances indicate that the insurance entity is likely to pay income taxes, either currently or in later years, because of a known or expected reduction in policyholders' surplus, income taxes attributable to that reduction shall be accrued as a tax expense of the current period.
","snippet":"As described in Topic 740, a life insurance entity shall not provide deferred taxes on taxable temporary differences related to policyholders' surplus that arose in fiscal years beginning on or before December 15, 1992. …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9db4cbeee1f4af45e14df12edcce392a60da087093e95e800ecb93729e073ec","downloaded_from":"2026-09-10T01:20:47.794Z","last_downloaded_at":"2026-09-10T01:20:47.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477341","source_sha256":"0c4834e9f585bf5ce92a5f1eeb9e8c7cc44694c6caa408f32298f0248f50356c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccc06a2b7f1b9fb4944889d97a37a06b32893d5037a8a0de255c096559ce70a8","downloaded_from":"2026-09-10T01:20:47.794Z","last_downloaded_at":"2026-09-10T01:20:47.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477341","source_sha256":"0c4834e9f585bf5ce92a5f1eeb9e8c7cc44694c6caa408f32298f0248f50356c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73f173266f83075a00fd49a25952188172100e575de3927f29676a82585c324b","downloaded_from":"2026-09-10T01:20:47.794Z","last_downloaded_at":"2026-09-10T01:20:47.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477341","source_sha256":"0c4834e9f585bf5ce92a5f1eeb9e8c7cc44694c6caa408f32298f0248f50356c"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-944-50-1","para":"50-1","html":"
The following information shall be disclosed if a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes for any of the areas addressed by Section 740-10-25:
  1. a
    A description of the types of temporary differences for which a deferred tax liability has not been recognized and the types of events that would cause those temporary differences to become taxable
  2. b
    The cumulative amount of each type of temporary difference
  3. c
    The amount of the deferred tax liability for temporary differences other than the policyholders' surplus of a life insurance entity that is not recognized in accordance with the provisions of paragraph 740-10-25-3.
","snippet":"The following information shall be disclosed if a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes for any of the areas addressed by Section 740-10-25:\n(a)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a14e62db2072998afc5bf7310277ef5fc9215a54a593bc17bb569ec6e320e45","downloaded_from":"2026-09-10T01:20:50.151Z","last_downloaded_at":"2026-09-10T01:20:50.151Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478822","source_sha256":"4360ddaa4aa6727bdc838b8e9a6df3d597a5f53e02a76fdda05891900f7cafce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cccb5a9fb1fff9b2663665b2af0d0c18e101d918df5d69b47f73aa7165078a53","downloaded_from":"2026-09-10T01:20:50.151Z","last_downloaded_at":"2026-09-10T01:20:50.151Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478822","source_sha256":"4360ddaa4aa6727bdc838b8e9a6df3d597a5f53e02a76fdda05891900f7cafce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fac8e888386cbc53c716b2b29693d544bf0719cf67ec73bcd17ea2121bc7d239","downloaded_from":"2026-09-10T01:20:50.151Z","last_downloaded_at":"2026-09-10T01:20:50.151Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478822","source_sha256":"4360ddaa4aa6727bdc838b8e9a6df3d597a5f53e02a76fdda05891900f7cafce"}}],"enrichment":{"summary":"This Subtopic applies Topic 740's income tax model to insurance entities. Deferred tax liabilities and assets are recognized for temporary differences generally, but a life insurance entity does not provide deferred taxes on taxable temporary differences related to policyholders' surplus arising in fiscal years beginning on or before December 15, 1992 — unless a known or expected reduction in that surplus makes tax payment likely, in which case the attributable tax is accrued currently. Disclosure of unrecognized deferred tax liabilities under the Topic 740 exceptions is required.","key_points":["Except as otherwise provided, a deferred tax liability or asset shall be recognized for the deferred tax consequences of temporary differences in accordance with Topic 740 (740-944-25-2).","A life insurance entity shall not provide deferred taxes on taxable temporary differences related to policyholders' surplus that arose in fiscal years beginning on or before December 15, 1992 (740-944-25-3).","If circumstances indicate the insurer is likely to pay income taxes currently or later because of a known or expected reduction in policyholders' surplus, the income taxes attributable to that reduction shall be accrued as tax expense of the current period (740-944-25-3).","A dividend recognized under 944-50-25-3 is treated as a planned contractual benefit in computing GAAP liabilities, but its amount may need to be identified to compute deferred taxes where the dividend provision plus dividends paid or declared may exceed the federally deductible amount (740-944-25-1).","When a deferred tax liability is not recognized under the exceptions in Section 740-10-25, the entity must disclose the types of temporary differences and events that would make them taxable, the cumulative amount of each type, and the unrecognized deferred tax liability for differences other than policyholders' surplus (740-944-50-1).","The Subtopic follows the scope and scope exceptions of Section 944-10-15 (740-944-15-1)."],"categories":["Income taxes","Industry-specific","Recognition","Disclosure"],"audience_level":"advanced","student_note":"The exam trap is the grandfathered policyholders' surplus exception: no deferred tax is recorded on pre-December 16, 1992 policyholders' surplus differences, yet tax must be accrued currently once a reduction in that surplus is known or expected. Note also that this unrecognized amount is expressly excluded from the quantitative disclosure in 740-944-50-1(c).","related_topics":["740-10","944-10","944-50","944-40"],"key_concepts":["policyholders' surplus","temporary differences","deferred tax liability","exceptions to comprehensive recognition","life insurance entity","policyholder dividends","planned contractual benefit"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:812f22fd55d88be4e609b45333c3ec14f198bb8acd9923e9251d531908f2189d","downloaded_from":"2026-09-10T01:20:36.911Z","last_downloaded_at":"2026-09-10T01:20:53.539Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"740-10","title":"Overall","topic_title":"Income Taxes","score":0.7869,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6240cd890312f6eb5aa76341de54539c1b01e3a6151709b70270a37c128467e3","downloaded_from":"2026-09-10T01:16:12.781Z","last_downloaded_at":"2026-09-10T01:17:20.090Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"740-942","title":"Financial Services—Depository and Lending","topic_title":"Income Taxes","score":0.758,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:373c6f8d82476b08854212f9d68a55bfea649413a1d03a83e9f9efe38ef70a62","downloaded_from":"2026-09-10T01:20:14.035Z","last_downloaded_at":"2026-09-10T01:20:33.865Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"740-946","title":"Financial Services—Investment Companies","topic_title":"Income Taxes","score":0.7573,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aee80756df23a8079ba070ab24ceec92d5e7582c976e6fa27e966d382044291e","downloaded_from":"2026-09-10T01:20:56.282Z","last_downloaded_at":"2026-09-10T01:21:12.867Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"740-924","title":"Entertainment—Casinos","topic_title":"Income Taxes","score":0.7547,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ae23f9ac9f25a5b9b3b01f7cbea24b43d2c2812ab1e9cea29bd2f3212f2f081","downloaded_from":"2026-09-10T01:19:35.937Z","last_downloaded_at":"2026-09-10T01:19:46.163Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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