Alaska Statutes.
Title 21. Insurance
Chapter 18. Assets and Liabilities
Section 20. Assets as Deductions From Liabilities.
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AS 21.18.020. Assets as Deductions From 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 the insurer as prescribed by the director, or otherwise in the discretion of the director.

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