Pembahasan Ujian PAI: A40 – No. 25 – November 2014

Types of income[1]:

• Unearned income, a subset of collected income, is income that has been collected but not yet earned.
• Deferred income is income due after the Annual Statement date but before the next policy anniversary.
• Uncollected income (due income) is income that is scheduled for receipt before December 31, but which the insurer has not received as of December 31.
• Accrued income is income that the insurer has already earned but which is not receivable until a specified date in the next fiscal year (that is, after December 31).

Jawaban: c. Deferred income

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