Casualty Insurance Accounting and the Annual Statement Blank [Discussion]

Mr. Tarbell has admirably achieved the objective stated in his paper, of showing briefly the "rationale of the annual statement and the application of bookkeeping and accounting principles to the various insurance accounts." While it is true that his paper was prepared primarily for students of our Society, it also is true that those of us who have a more complete knowledge of the subject will benefit from a careful reading of this paper.