Acquired contingencies other than claim liability guarantees, such as contingent commissions paid to agents, are not part of the insurance or reinsurance contract. Therefore, such arrangements are required by ASC 944-805-25-4 to be accounted for under ASC 805 in the same manner as other noninsurance contingencies (e.g., as contingencies for contingent commissions arising from distribution agreements). See BCG 2.5.13 for information on initial and subsequent recognition and measurement of noninsurance contingencies.