Completely superseded statements of statutory accounting principles (SSAPs) and nullified interpretations (INTs) are no longer published in the printed product of the Accounting Practices & Procedures Manual but are included within Appendix H on the Folio View product of the Manual and on the Statutory Accounting Principles (E) Working Group web page at www.naic.org/cmte_e_app_sapwg.htm.

Appendix H - Nullified Interpretations

No

Title Date Nullified Nullified by: Title
INT 99-00 Compilation of Rejected EITFs 2014 IP 99 Nonapplicable GAAP Pronouncements
INT 99-01 Accounting for Tax Benefits of Operating Losses and Tax Credits in Quasi-Reorganizations 2011 72 Surplus and Quasi-Reorganizations
INT 99-02 Accounting for Collateral in Excess of Debt Principal Jan. 1, 2005 91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
INT 99-03 Accounting for Investment in Subsidiary, Controlled or Affiliated (SCA) Entities with Subsequent Downstream Investment in an Insurance Company Jan. 1, 2005 88 Investments in Subsidiary, Controlled and Affiliated Entities
INT 99-04 Recognition of Prepayment Penalties Upon Adoption of Codification 2011 37 Mortgage Loans
INT 99-10 EITF 97-8: Accounting for Contingent Consideration Issued in a Purchase Business Combination 2011 68 Business Combinations and Goodwill
INT 99-14 EITF 96-19: Debtor's Accounting for a Modification or Exchange of Debt Instruments Jan. 1, 2005 91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
INT 99-16 EITF 97-11: Accounting for Internal Costs Relating to Real Estate Property Acquisitions 2011 40 Real Estate Investments
INT 99-17 EITF 97-12: Accounting for Increased Share Authorizations in an IRS Section 423 Employee Stock Purchase Plan under APB Opinion No. 25 2012 104 Share-Based Payments
INT 99-18 EITF 97-13: Accounting for Costs Incurred in Connection with a Consulting Contract or an Internal Project That Combines Business Process Reengineering and Information Technology Transformation 2011 17 Preoperating and Research and Development Costs
INT 99-21 EITF 98-7: Accounting for Exchanges of Similar Equity Method Investments 2007 95 Exchanges of Nonmonetary Assets
INT 99-22 EITF 98-8: Accounting for Transfers of Investments That Are in Substance Real Estate Jan. 1, 2005 91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
INT 99-23 Disclosure of Premium Deficiency Reserves 2011 53 Property Casualty Contracts - Premiums
INT 99-24 Accounting for Restructuring Charges Dec. 31, 2003 89 Accounting for Pensions
INT 99-25 Accounting for Capital Improvements 2011 40 Real Estate Investments
INT 99-26 Offsetting Pension Assets and Liabilities 2012 92, 102 Accounting for Postretirement Benefits Other Than Pensions

Accounting for Pensions
INT 99-27 Nonadmitting Installment Receivables 2011 6 Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers
INT 99-28 Accounting for SCA Mutual Funds, Broker-Dealers and Similar Entities Under SSAP No. 46 Jan. 1, 2005 88 Investments in Subsidiary, Controlled and Affiliated Entities
INT 99-29 Classification of Step-Up Preferred Stock 2011 32 Investments in Preferred Stock (including investments in preferred stock of subsidiary, controlled, or affiliated entities)
INT 00-01 Investment in Foreign SCA Entity Jan. 1, 2005 88 Investments in Subsidiary, Controlled and Affiliated Entities
INT 00-02 Accounting for Leveraged Leases Involving Commercial Airplanes Under SSAP No. 2—Leases 2012 22 Leases
INT 00-04 Student Loan Insurance 2012 60 Financial Guaranty Insurance
INT 00-05 Exemption to Merger Disclosure in SSAP No. 3 2012 3 Accounting Changes and Corrections of Errors
INT 00-06 EITF 97-14: Accounting for Deferred Compensation Arrangements Where Amounts Earned Are Held in a Rabbi Trust and Invested 2012 104 Share-Based Payments
INT 00-08 EITF 98-5: Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios 2012 15 Debt and Holding Company Obligations
INT 00-10 EITF 98-14: Debtor's Accounting for Changes in Line-of-Credit or Revolving-Debt Arrangements 2012 15 Debt and Holding Company Obligations
INT 00-11 EITF 98-15: Structured Notes Acquired for a Specified Investment Strategy 2012 43R Loan-backed and Structured Securities
INT 00-12 EITF 99-4: Accounting for Stock Received from the Demutualization of a Mutual Insurance Company 2012 72 Surplus and Quasi-Reorganizations
INT 00-21 Disclose Requirement of SSAP No. 10 Paragraphs 17 & 18 Jan. 1, 2012 101 Income Taxes
INT 00-22 Application of SSAP No. 10 Admissibility of Deferred Tax Assets Jan. 1, 2012 101 Income Taxes
INT 00-23 Reinsurance of Deposit-Type Contracts 2010 61 Life, Deposit-Type and Accident and Health Reinsurance
INT 00-27 EITF 98-9: Accounting for Contingent Rent 2012 22 Leases
INT 00-29 EITF 99-17: Accounting for Advertising Barter Transactions 2012 95 Exchanges of Nonmonetary Assets
INT 00-30 Application of SSAP No. 51 Paragraph 6 to Waiver of Deduction of Flexible Premium Universal Life Insurance Policies 2012 51 Life Contracts
INT 00-31 Application of SSAP No. 55 Paragraph 13 to Health Entities 2012 55 Unpaid Claims, Losses and Loss Adjustment Expenses
INT 01-01 Application of SSAP No. 6 Paragraph 9.a to de minimus Receivable Balances of Group Accident and Health Policies 2012 6 Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers
INT 01-03 Classification of Accrued Interest on Policy Loans 2012 49 Policy Loans
INT 01-04 SSAP Nos. 18 and 33 and Issues Surrounding Securitizations Jan. 1, 2005 91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
INT 01-05 Classification of Accrued Interest on Policy Loans 2012 49 Policy Loans
INT 01-07 EITF 98-2: Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its Parent Company or Joint Venture Partner 2012 97 Investments in Subsidiary, Controlled and Affiliated Entities
INT 01-10 EITF 00-1: Investor Balance Sheet and Income Statement Display under the Equity Method for Investments in Certain Partnerships and Other Ventures 2012 48 Joint Ventures, Partnerships and Limited Liability Companies
INT 01-11 EITF 00-10: Accounting for Shipping and Handling Fees and Costs 2012 INT 99-00 Compilation of Rejected EITFs
INT 01-12 EITF 00-14: Accounting for Certain Sales Incentives 2012 INT 99-00 Compilation of Rejected EITFs
INT 01-14 EITF 00-16: Recognition and Measurement of Employer Payroll Taxes on Employee Stock-Based Compensation 2012 104 Share-Based Payments
INT 01-16 Measurement Date for SSAP No. 8 Actuarial Valuations 2012 92, 102 Accounting for Postretirement Benefits Other Than Pensions

Accounting for Pensions
INT 01-17 Accounting for Nonqualified Retirement Plans, Nonvested Ancillary Benefits Within Retirement Plans, and Protected Benefits Such as Early Retirement Subsidies in Retirement Plans Dec. 31, 2003 89 Accounting for Pensions
INT 01-19 Measurement of Deferred Tax Assets Associated with Nonadmitted Assets Jan. 1, 2012 101 Income Taxes
INT 01-20 Utilization of Tax Planning Strategies for the Admissibility of Deferred Tax Assets ...... Jan. 1, 2012 101 Income Taxes
INT 01-21 SSAP Nos. 16R, 19, 68 and 79 - Reestablishment of Previously Expensed Software and Furniture, Fixtures and Equipment and Goodwill 2012 No longer relevant  
INT 01-22 Use of Interim Financial Statements in Computing Reporting Entity's Investment in Subsidiary Under the GAAP Equity Method Jan. 1, 2005 88 Investments in Subsidiary, Controlled and Affiliated Entities
INT 01-23 Prepaid Legal Insurance Premium Recognition 2012 50, 53, 54 Classifications and Definitions of Insurance or Managed Care Contracts in Force

Property Casualty Contracts - Premiums

Individual and Group Accident and Health Contracts
INT 01-24 Application of SSAP No. 46 and 48 to Certain Noninsurance Subsidiary, Controlled or Affiliated Entities Jan. 1, 2005 88 Investments in Subsidiary, Controlled and Affiliated Entities
INT 01-26 SSAP No. 51 and Reserve Minimum or Required Amount 2012 51 Life Contracts
INT 01-27 Accounting Change versus Correction of Error 2012 3 Accounting Changes and Corrections of Errors
INT 01-28 Margin for Adverse Deviation in Claim Reserve 2012 55 Unpaid Claims, Losses and Loss Adjustment Expenses
INT 01-29 SSAP No. 59 and Application to Credit Life 2012 59 Credit Life and Accident and Health Insurance Contracts
INT 01-32 EITF 01-10: Accounting for the Impact of the Terrorist Attacks of September 11, 2001 2012 No longer relevant  
INT 01-33 Extension of 9-Month Rule in SSAP No. 62R 2012 No longer relevant  
INT 02-01 Disclosure Requirements Under SSAP for Differences Between A-785 and Individual State Requirements as a Result of September 11 2012 No longer relevant  
INT 02-02 SSAP No. 6 and Billing of Premium Before Effective Date 2012   Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers
INT 02-03 Accounting for the Impact of the Terrorist Attacks of September 11th on Commercial Mortgage Loans 2012 No longer relevant  
INT 02-04 Recognition of CARVM and CRVM Expense Allowances by the Assuming Reinsurer in a Modified Coinsurance Agreement 2012 61 Life, Deposit-Type and Accident and Health Reinsurance
INT 02-05 Accounting for Zero Coupon Convertible Bonds 2012 26 Bonds, Excluding Loan-Backed and Structured Securities
INT 02-06 Indemnification in Modeled Trigger Transactions 2012 62R Property and Casualty Reinsurance
INT 02-07 Definition of Phrase "Other Than Temporary" Dec. 10, 2006 INT 06-07 Definition of Phrase "Other Than Temporary"
INT 02-08 Application of A-791 to YRT Reinsurance of a Block of Business 2012 61 Life, Deposit-Type and Accident and Health Reinsurance
INT 02-09 A-785 and Syndicated Letters of Credit 2012 61R, 62R Life, Deposit-Type and Accident and Health Reinsurance-Revised

Property and Casualty Reinsurance-Revised
INT 02-10 Statutory Audit Report Notes and the Reporting Requirements Related to Disclosures Containing Multiple Year Information 2012 65 Property and Casualty Contracts
INT 02-11 Recognition of Amounts Related to Earned but Unbilled Premium 2012 53 Property and Casualty Contracts-Premiums
INT 02-15 EITF 00-11: Lessors' Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement 13 2012 22 Leases
INT 02-17 EITF 01-13: Income Statement Display of Business Interruption Insurance Recoveries 2012 24 Discontinued Operations and Extraordinary Items
INT 02-18 Accounting for the Intangible Asset as Described in SSAP No. 8 Paragraphs 9.d.v. and 9.f. Dec. 31, 2003 89 Accounting for Pensions
INT 02-19 EITF 01-1: Accounting for a Convertible Instrument Granted or Issued to a Nonemployee for Goods or Services or a Combination of Goods or Services and Cash 2012 95 Exchanges of Nonmonetary Assets
INT 02-20 Due Date for Installment Premium Under an Agency Relationship 2011 6 Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due From Agents and Brokers
INT 02-21 Accounting for Prepaid Loss Adjustment Expenses and Claim Adjustment Expenses 2012 55 Unpaid Claims, Losses and Loss Adjustment Expenses
INT 03-01 Application of SSAP No. 35 to the Florida Hurricane Catastrophe Fund   No longer relevant  
INT 03-03 Admissibility of Investments Recorded Based on the Audited GAAP Equity of the Investee when a Qualified Opinion is Provided 2012 97 Investments in Subsidiary, Controlled and Affiliated Entities
INT 03-05 EITF 01-07: Creditor's Accounting for a Modification or Exchange of Debt Instruments 2012 91R, 103 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
INT 03-12 EITF 02-4: Determining Whether a Debtor's Modification or Exchange of Debt Instruments is within the Scope of FASB Statement No. 15 2013 36 Troubled Debt Restructuring
INT 03-16 Contribution of Stock 2012 25, 68, 95 Accounting for and Disclosures about Transactions with Affiliates and Other Related Parties

Business Combinations and Goodwill

Exchanges of Nonmonetary Assets
INT 03-17 Classification of Liabilities from Extra Contractual Obligation Lawsuits 2012 55 Unpaid Claims, Losses and Loss Adjustment Expenses
INT 03-18 Accounting for a Change in the Additional Minimum Liability in SSAP No. 8—Pensions (SSAP No. 8) 2012 102 Accounting for Pensions
INT 04-01 Applicability of New GAAP Disclosures Prior to NAIC Consideration 2012 Included in Preamble  
INT 04-02 Surplus Notes Issued by Entities Under Regulatory Action 2012 41 Surplus Notes
INT 04-03 Clarification for Calculating the Additional Minimum Pension Liability Under SSAP No. 89—Accounting for Pensions, A Replacement of SSAP No. 8, paragraph 16.f. 2012 102 Accounting for Pensions
INT 04-05 Clarification of SSAP No. 5R Guidance on when a Judgment is Deemed Rendered 2012 5R Liabilities, Contingencies and Impairments of Assets
INT 04-07 EITF 02-15: Determining Whether Certain Conversations of Convertible Debt to Equity Securities Are Within the Scope of FASB Statement No. 84 2012 15 Debt and Holding Company Obligations
INT 04-10 EITF 02-18: Accounting for Subsequent Investments in an Investee after Suspension of Equity Method Loss Recognition 2012 48, 97 Joint Ventures, Partnerships and Limited Liability Companies

Investments in Subsidiary, Controlled and Affiliated Entities
INT 04-12 EITF 03-4: Determining the Classification and Benefit Attribution Method for a "Cash Balance" Pension Plan 2012 102 Accounting for Pensions
INT 04-13 EITF 03-5: Applicability of AICPA Statement of Position 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Identical Software 2012 16R Electronic Data Processing Equipment and Accounting for Software
INT 04-15 EITF 03-07: Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Investment That Permits or Requires the Conversion Spread to Be Settled in Stock (Instrument C of Issue No. 90-19) 2012 15 Debt and Holding Company Obligations
INT 04-18 EITF 00-21: Revenue Arrangements with Multiple Deliverables March 2010 Not applicable to statutory accounting Note: FASB changed with ASU 2009-13, which was rejected as not applicable
INT 04-20 EITF 01-08: Determining Whether an Arrangement Contains a Lease 2012 22 Leases
INT 05-04 Extension of Ninety-day Rule for the Impact of Hurricane Katrina, Hurricane Rita and Hurricane Wilma 2013 No longer relevant  
INT 05-06 Earned But Uncollected Premium 2013 53 Property Casualty Contracts-Premiums
INT 06-14 Reporting of Litigation Costs Incurred for Lines of Business in which Legal Expenses Are the Only Insured Peril 2013 55 Unpaid Claims, Losses and Loss Adjustment Expenses
INT 07-03 EITF 06-3: How Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That is, Gross versus Net Presentation) 2013 35R Guaranty Fund and Other Assessments-Revised
INT 08-02 EITF 06-8: Applicability of the Assessment of a Buyer's Continuing Investment under FASB Statement No. 66 for Sales of Condominiums 2013 40 Real Estate Investments
INT 08-03 EITF 06-9: Reporting a Change in (or the elimination of) a Previously Existing Difference between the fiscal Year-End of a Parent Company and That of a Consolidated Entity or between the Reporting Period of an Investor and That of an Equity Method Investee 2013 48, 97

Joint Ventures, Partnerships and Limited Liability Companies

Investments in Subsidiary, Controlled and Affiliated Entities

INT 08-04 EITF 07-3: Accounting for Nonrefundable Advance Payments for Goods or Services Received for Use in Future Research and Development Activities 2013 17, 29 Preoperating and Research and Development Costs

Prepaid Expenses
INT 08-06 FSP EITF 00-19-2: Accounting for Registration Payment Arrangements 2013 5R Liabilities, Contingencies and Impairments of Assets-Revised
INT 08-07 EITF 07-6: Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause 2013 40 Real Estate Investments
INT 08-08 Balance Sheet Presentation of Funding Agreements Issued to a Federal Home Loan Bank 2013 15, 50, 52 Debt and Holding Company Obligations

Classifications and Definitions of Insurance or Managed Care Contracts in Force

Deposit-Type Contracts
INT 08-10 Contractual Terms of Investments and Investor Intent 2013 2 Cash, Drafts, and Short-term Investments
INT 09-03 EITF 08-7: Accounting for Defensive Intangible Assets 2013 20 Nonadmitted Assets
INT 09-04 Application of the Fair Value Definition Dec. 31, 2010 100 Fair Value Measurements
INT 09-05 EITF 08-3: Accounting by Lessees for Maintenance Deposits 2013 19, 22 Furniture, Fixtures and Equipment; Leasehold Improvements Paid by the Reporting Entity as Lessee

Depreciation of Property and Amortization of Leasehold Improvements
Leases
INT 13-01 Extension of Ninety-Day Rule for the Impact of Hurricane/Superstorm Sandy 2013 No longer relevant  
INT 13-03 Clarification of Surplus Deferral in SSAP No. 92 & SSAP No. 102 March 28, 2015

SSAP No. 92

SSAP No. 102

Postretirement Benefits Other than Pensions

Pensions
INT 13-04 Accounting for the Risk-Sharing Provisions of the Affordable Care Act 2014 107 Accounting for the Risk-Sharing Provisions of the Affordable Care Act
INT 17-10 Extension of Ninety-Day Rule for the Impact of Hurricane Harvey, Hurricane Irma and Hurricane Maria Feb. 16, 2018 No longer relevant