GH 201-U: Unpaid claims and future coverage are separate cash-flow questions
A liability for already incurred claims addresses a different period from an assessment of future coverage costs. Keep service period, claim occurrence and payment date visible.
Original practice scenario
An original health contract has unpaid claims for past coverage and expected future losses above future premiums. List these two cash-flow sets separately before considering reporting treatment. Explain why adding them without checking the applicable framework could double-count or misclassify amounts.
Study check
Write the assumptions, the decision being supported and one limitation. Use the current course syllabus for the required terminology and scope; this introductory guide is not a complete course summary.
Reading sources
ActNet editorial guide · October 1, 2026 · Original illustrative examples.