Arizona Statutes
§ 20-502 — Assets as deductions from liabilities
Arizona·Title 20 Arizona Revised Statutes·Ch. 3 FINANCIAL PROVISIONS AND PROCEDURES·Art. 1 Assets and Liabilities
Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, and deductions from assets may be charged as liabilities, in accordance with the form of annual statement applicable to such insurer as prescribed by the director, or otherwise in his discretion.
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15
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