Negative amortization on insurance company's cash flow statement

CFA General
#1

What are the possible reasons for an insurance company to record negative amortization on its cash flow statement?

#2

Just randomly guessing: -negative goodwill? -change in amortization method? You might be better off posting a question like this in a forum for CPAs, such as http://cpanet.com/cpa_forum for example.

#3

Thanks. I just posted there.

#4

CapeCobra Wrote: ------------------------------------------------------- > Just randomly guessing: > > -negative goodwill? > -change in amortization method? > > You might be better off posting a question like > this in a forum for CPAs, such as > http://cpanet.com/cpa_forum for example. Goodwill is no longer amortized, instead it is tested annually (or more frequently if circumstances warrant) for impariment.