# ASC 944-20-S35: Financial Services—Insurance — Insurance Activities — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/20/#sec-35-subsequent-measurement)

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## ASC 944-20-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/944/20/#sec-35-subsequent-measurement)

SEC content: yes

#### Discounting Claims Liabilities Related to Short-Duration Contracts

##### [944-20-S35-1](https://asc.understandingaccounting.org/asc/944/20/#944-20-S35-1)

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See paragraph [944-20-S99-1](https://asc.understandingaccounting.org/asc/944/20/#944-20-S99-1), SAB Topic 5.N, for SEC Staff views on discounting claims liabilities related to short-duration insurance contracts.