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Deloitte's Roadmap: Contingencies, Loss Recoveries, and Guarantees
Chapter 4 — Loss Recoveries
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Deloitte's Roadmap: Contingencies, Loss Recoveries, and Guarantees
Chapter 4 — Loss Recoveries
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Contents
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Chapter 4 — Loss Recoveries
4.1 Overview
4.2 Involuntary Conversions
4.3 Loss Recovery and Gain Contingency Models
4.4 Determinable and Indeterminable Mix of Loss Recovery and Gain Contingency Models
4.5 Insurance Deductible
4.6 Business Interruption Insurance
4.7 Balance Sheet Presentation — Offsetting
4.8 Income Statement Classification of Loss Recoveries and Gain Contingencies
4.9 Classification of Insurance Proceeds in the Statement of Cash Flows
4.10 Subsequent-Event Considerations