»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp unearned premium provision (UPP) does not provide for future liabilities, but is the deferral of premium income from one accounting period to the next. »Ê¹ÚÌåÓýapp tax treatment of the UPP usually follows the accounting treatment. GIM4060 and GIM4070 give more detail about the accounting treatment of UPP.