- DefinitionAmount of interest income (expense) for present value of total expected payment to policyholder in excess of present value of total expected assessment. Excludes benefit classified as market risk benefit or under provisions of Topic 815 on derivative and hedging.
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147480081/944-40-50-6
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480081/944-40-50-6
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480081/944-40-50-6
Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 13I
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480046/944-40-55-13I
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