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ASC 944-20, Insurance Activities, provides accounting models for different types of insurance contracts as well as investment contracts that have no significant insurance risk. ASC 825-10 allows a fair value measurement option to be elected instead of the ASC 944 measurement for insurance contracts. This option is an instrument-by-instrument election and may only be made at the time the contract is entered into. See FV 5.3 for discussion of fair value measurements.

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