Completely superseded statements of statutory accounting principles (SSAPs) and nullified interpretations (INTs) are no longer published in the printed product of the Accounting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Appendix H - Superseded SSAPs

No

Title Date Superseded Superseded
by:
Title
8 Pensions Dec. 31, 2003 89 Accounting for Pensions
10 Income Taxes Jan. 1, 2012 101 Income Taxes
10R Income Taxes - A Temporary Replacement of SSAP No. 10 Jan. 1, 2012 101 Income Taxes
13 Stock Options and Stock Purchase Plans Jan. 1, 2013 104 Share-Based Payments
14 Postretirement Benefits Other Than Pensions Jan. 1, 2013 92 Accounting for Postretirement Benefits Other Than Pensions
18 Transfers and Servicing of Financial Assets and Extinguishments of Liabilities Jan. 1, 2005 91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
28 Nonmonetary Transactions Jan. 1, 2007 95 Exchanges of Nonmonetary Assets
31 Derivative Instruments Jan. 1, 2003 86 Derivatives
33 Securitization Jan. 1, 2005 91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
45 Repurchase Agreements, Reverse Repurchase Agreements and Dollar Repurchase Agreements Jan. 1, 2005 91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
46 Investments in Subsidiary, Controlled, and Affiliated Entities Jan. 1, 2005 88 Investments in Subsidiary, Controlled and Affiliated Entities
75 Reinsurance Deposit Accounting - An Amendment to SSAP No. 62R—Property and Casualty Reinsurance Aug. 2011 62R Property and Casualty Reinsurance
77 Real Estate Sales - An Amendment to SSAP No. 40—Real Estate Investment Aug. 2012 40 Real Estate Investments
79 Depreciation of Nonoperating System Software - An Amendment to SSAP No. 16—Electronic Data Processing Equipment and Software Oct. 2010 16R Electronic Data Processing Equipment and Accounting for Software
80 Life Contracts, Deposit-Type Contracts and Separate Accounts, Amendments to SSAP No. 51—Life Contracts, SSAP No. 52—Deposit-Type Contracts, and SSAP No. 56—Separate Accounts   51, 52, 56 Life Contracts

Deposit-Type Contracts

Separate Accounts
81 Software Revenue Recognition Oct. 2010 16R Electronic Data Processing Equipment and Accounting for Software
82 Accounting for the Costs of Computer Software Developed or Obtained for Internal Use and Web Site Development Costs Oct. 2010 16R Electronic Data Processing Equipment and Accounting for Software
85 Claim Adjustment Expenses, Amendments to SSAP No. 55—Unpaid Claims, Losses and Loss Adjustment Expenses Aug. 2011 55 Unpaid Claims, Losses and Loss Adjustment Expenses
87 Capitalization Policy, An Amendment to SSAP Nos. 4, 19, 29 and 73   4, 19, 29 and 73 Assets and Nonadmitted Assets

Furniture, Fixtures and Equipment; Leasehold Improvements Paid by the Reporting Entity as Lessee; Depreciation of Property and Amortization of Leasehold Improvements

Prepaid Expenses

Health Care Delivery Assets - Supplies, Pharmaceuticals and Surgical Supplies, Durable Medical Equipment, Furniture, Medical Equipment and Fixtures, and Leasehold Improvements in Health Care Facilities
88 Investments in Subsidiary, Controlled and Affiliated Entities, A Replacement of SSAP No. 46 Dec. 31, 2007 97 Investments in Subsidiary, Controlled and Affiliated Entities
89 Accounting for Pensions, A Replacement of SSAP No. 8 Jan. 1, 2013 102 Accounting for Pensions
91R Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities Jan. 1, 2013 103 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
96 Settlement Requirements for Intercompany Transactions, An Amendment to SSAP No. 25—Accounting for and Disclosures about Transactions with Affiliates and Other Related Parties 2011 25 Accounting for and Disclosures about Transactions with Affiliates and Other Related Parties
98 Treatment of Cash Flows When Quantifying Changes in Valuation and Impairments, an Amendment of SSAP No. 43 Sep. 30, 2009 43R Loan-Backed and Structured Securities
99 Accounting for Certain Securities Subsequent to an Other-Than-Temporary Impairment Sep. 30, 2009 43R Loan-Backed and Structured Securities