Pembahasan Ujian PAI: A40 – No. 23 – November 2017

• Unearned income : income that has been collected but not yet earned.
• Uncollected income : income that is scheduled for receipt before December 31, but which the insurer has not received as of December 31.
• Accrued income : income that the insurer has already earned but which is not receivable until the specified date in the next fiscal year (that is, after December 31).
• Collected income : the amount of income received in cash during a reporting period, including certain adjustments for amortization.
• Deffered income : income due after the Annual Statement date but before the next policy anniversary.[1]

Jawaban: e. Deffered income

[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.