§33-7-2 Deductions from assets and liabilities. - West Virginia Statutes

§33-7-2. Deductions from assets and 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 commissioner, or otherwise in his discretion.