Arkansas Statutes
§ 23-63-602 — Assets as deductions from liabilities
Arkansas·Title 23
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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Legislative History
Acts 1959, No. 148, § 83; A.S.A. 1947, § 66-2502; Acts 2001, No. 1566, § 4.
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