| http://www.w3.org/ns/prov#value | - FASB ASC paragraph 944-40-30-1 prescribes that ???[t]he liability for unpaid claims shall be based on the estimated ultimate cost of settling the claims (including the effects of inflation and other societal and economic factors), using past experience adjusted for current trends, and any other factors that would modify past experience.??? [Footnote reference omitted]
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