Income yang jatuh tempo setelah tanggal Annual Statement tetapi sebelum next policy anniversary disebut:
Unearned income
Deferred income
Uncollected income
Accrued income
Pembahasan
Chapter 12 Page 386 [1]:
collected income is the amount of income received in cash during a reporting period, including certain adjustment for amortization
unearned income , a subset of collection income is income that has been collected but not yet earned
deferred income, is income due after the annual statement date but before thenext policy anniversary
uncollected income (due income) is income that is scheduled for receipt before 31 december but which the insurer has not received as of december 31
accrued incime, is income that the insrer has already earned but which is not receivable until a specified date in the next fiscal year ( that is after 31 december)
non admitted income for US insurers consist of an insurer’s due income that is overdue for more than a specified period, for three months to 2 years, as prescribed by state insurance law
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
