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23-63-602. Assets as deductions from liabilities.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-63-602. Assets as deductions from liabilities.
Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets. Deductions from assets may be charged as liabilities in accordance with the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the “Accounting Practices and Procedures Manual”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-63-602
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:23-63-602
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bb77700b5270d171f3806aa64856eefd3f4bc92c760e29f5b445e92495882eec
Source location: content.xml paragraph 32165
Stored source content
23-63-602. Assets as deductions from liabilities.
Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets. Deductions from assets may be charged as liabilities in accordance with the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the “Accounting Practices and Procedures Manual”.
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