WVC 33 - 7 - 2
§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
Note: WV Code updated with legislation passed through the 2012 1st Special Session