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Insurance, Deductible

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Percentage of risk retained by the entity before the insurance arrangement begins to provide coverage.

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Amount of costs associated with malpractice claims and insurance premiums incurred during an accounting period, less insurance recoveries and returns of previously paid premiums.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 954
-SubTopic 450
-Section 30
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478201/954-450-30-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 954
-SubTopic 720
-Section 25
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477574/954-720-25-1

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Carrying amount (including both current and noncurrent portions) of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(24))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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