Appendix H - Superseded SSAPs | NAIC
Appendix H - Superseded SSAPs
Completely superseded statements of statutory accounting principles (SSAPs) and nullified interpretations (INTs) are no longer published in the Accounting Practices & Procedures Manual but are posted for public reference on the Statutory Accounting Principles (E) Working Group web page.
| SSAP | Title | Date Superseded | Superseded by | Title |
| 8 | Pensions | Dec. 31, 2003 | SSAP No. 89 | Accounting for Pensions |
| 10 | Income Taxes | Jan. 1, 2012 | SSAP No. 101 | Income Taxes |
| 10R | Income Taxes - A Temporary Replacement of SSAP No. 10 | Jan. 1, 2012 | SSAP No. 101 | Income Taxes |
| 13 | Stock Options and Stock Purchase Plans | Jan. 1, 2013 | SSAP No. 104 | Share-Based Payments |
| 14 | Postretirement Benefits Other Than Pensions | Jan. 1, 2013 | SSAP No. 92 | Accounting for Postretirement Benefits Other Than Pensions |
| 18 | Transfers and Servicing of Financial Assets and Extinguishments of Liabilities | Jan. 1, 2005 | SSAP No. 91R | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| 28 | Nonmonetary Transactions | Jan. 1, 2007 | SSAP No. 95 | Exchanges of Nonmonetary Assets |
| 31 | Derivative Instruments | Jan. 1, 2003 | SSAP No. 86 | Derivatives |
| 33 | Securitization | Jan. 1, 2005 | SSAP No. 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 | SSAP No. 91R | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| 46 | Investments in Subsidiary, Controlled, and Affiliated Entities | Jan. 1, 2005 | SSAP No. 88 | Investments in Subsidiary, Controlled and Affiliated Entities |
| 75 | Reinsurance Deposit Accounting - An Amendment to SSAP No. 62R—Property and Casualty Reinsurance | Aug. 2011 | SSAP No. 62R | Property and Casualty Reinsurance |
| 77 | Real Estate Sales - An Amendment to SSAP No. 40—Real Estate Investment | Aug. 2012 | SSAP No. 40 | Real Estate Investments |
| 79 | Depreciation of Nonoperating System Software - An Amendment to SSAP No. 16—Electronic Data Processing Equipment and Software | Oct. 2010 | SSAP No. 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 |
SSAP No. 51, SSAP No. 52, SSAP No. 56 |
Life Contracts
Deposit-Type Contracts Separate Accounts |
|
| 81 | Software Revenue Recognition | Oct. 2010 | SSAP No. 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 | SSAP No. 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 | SSAP No. 55 | Unpaid Claims, Losses and Loss Adjustment Expenses |
| 87 | Capitalization Policy, An Amendment to SSAP Nos. 4, 19, 29 and 73 | SSAP No. 4, SSAP No. 19, SSAP No. 29 and SSAP No. 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 | SSAP No. 97 | Investments in Subsidiary, Controlled and Affiliated Entities |
| 89 | Accounting for Pensions, A Replacement of SSAP No. 8 | Jan. 1, 2013 | SSAP No. 102 | Accounting for Pensions |
| 91R | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities | Jan. 1, 2013 | SSAP No. 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 | SSAP No. 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 | SSAP No. 43R | Loan-Backed and Structured Securities |
| 99 | Accounting for Certain Securities Subsequent to an Other-Than-Temporary Impairment | Sep. 30, 2009 | SSAP No. 43R | Loan-Backed and Structured Securities |
| 106 | Affordable Care Act Section 9010 Assessment | July 30, 2020 | Not applicable | Superseded due to the federal repeal of the Section 9010 assessment effective January 1, 2021. |