Unearned premium reserve Unearned premium reserve allows liability reserve of an insurance company that represents the unearned part of gross premiums on all
Earned premiums Earned premiums actually earned during the accounting period as contrasted with premiums written. Earned premiums represent the portion of written premiums that can be recognized as income for the
Equity in the unearned premium reserve Equity in the unearned premium reserve is an amount by which an unearned premium reserve is overstated because it is established on
Unearned income Income received though a part of it is not applicable to the current year but will be earned during the following year is called
Learned helplessness Learned helplessness means a state in which people conclude that unpleasant or aversive stimuli cannot be controlled – a view of the world
Times interest earned Times interest earned provides an indication of the company’s ability to meet interest payments as they come due; computed by dividing income before interest...
Times interest earned ratio Times interest earned ratio is a solvency measure that indicates a company’s ability to meet interest payments computed by dividing income...
Unearned revenues Companies record cash received before revenue is earned by increasing a liability account called unearned revenues.