Completely superseded statements of statutory accounting principles (SSAPs) and nullified interpretations (INTs) are no longer published in the printed product of the Accounting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 posted for public reference on the Statutory Accounting Principles (E) Working Group web page at www.naic.org/cmte_e_app_sapwg.htm.

Appendix H - Superseded SSAPs

SSAP Title Date Superseded Superseded by Title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