§ 33-10-3 - Deduction of assets from liabilities and liabilities from assets generally
O.C.G.A. 33-10-3 (2010)
33-10-3. Deduction of assets from liabilities and liabilities from assets generally
Assets may be allowable as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, in accordance with the form of annual statement applicable to such insurer as prescribed by the Commissioner or otherwise in his discretion.