Combined Fire and Casualty Annual Statement Bank [Discussion]

When Mr. Tarbell wrote his original papers in 1929 on "Casualty Insurance Accounting and the Annual Statement Blank," the casualty blank had not changed in any important aspect in the previous twenty years. As respects the balancing of the increase or decrease in ledger assets through the Income and Disbursements statement this procedure had been adopted in 1896 and had become the essential and distinguishing feature of the casualty blank. This requirement had an all pervasive influence on the accounting procedures of practically all casualty companies.