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30 Acquisition Costs

ASC 944-30-20 Glossary

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Accumulation Phase Acquisition Costs Annual Policyholder Dividends Annuity Contract Base Contract Benefit Period Contract Exchange Contract Rate Cost of Insurance Coverage Day-One Bonus Enhanced-Crediting-Rate Bonus Existing Contract Front-End Fees General Account Gross Premium Guaranteed Minimum Accumulation Benefit Guaranteed Minimum Income Benefit Guaranteed Minimum Withdrawal Benefit Immediate Bonus In Force Incremental Direct Cost of Contract Acquisition Initiation or Front-End Fees Insurance Risk Integrated Contract Feature Interest Method Internal Replacement Investment Contracts Investment Yield Liability for Future Policy Benefits Limited-Payment Contracts Maintenance Costs Market Risk Benefit Market Value Annuity Minimum Guaranteed Death Benefit Morbidity Mortality Risk Mortgage Guaranty Insurance Entity Net Level Premium Reserve Net Premiums Nonintegrated Contract Feature Original Contract Payout Phase Persistency Persistency Bonus Probable Reinsurance Replaced Contract Replacement Contract Reunderwriting Sales Inducements Separate Account Single Premium Deferred Annuity Surrender Charges Termination Termination Rate Timing Risk Underwriting Risk