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2019 Arizona Revised Statutes
Title 20 - Insurance
§ 20-502 Assets as deductions from liabilities
Universal Citation: AZ Rev Stat § 20-502 (2019)
20-502. 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 such insurer as prescribed by the director, or otherwise in his discretion.
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