D.C. Mun. Regs. tit. 26, r. 26-A206
Any insurer or rating bureau making rate filings with the Commissioner of Insurance within the scope of Chapter 17 of Title 35 of the D.C. Code, 1981 ed., shall calculate expenses on an accrual basis if it calculates premiums on an accrual basis, and shall calculate expenses on a cash basis if it calculates premiums on a cash basis.
No rate revision or rate schedule shall be approved by the Commissioner unless premiums and expenses are calculated consistently on either the cash or the accrual basis.
The net investment income (including the realized capital gains) on all cash and invested assets (as defined on page 2 of the 1969 National Association of Insurance Commissioners Convention Form Annual Statement for Fire and Casualty Companies) held against all unearned premium reserves and loss reserves of any nature shall be considered by the Commissioner as part of an insurance company's income in determining the necessity for adjustment of rates within the scope of Chapter 17 of Title 35, D.C. Code, 1981 ed.
Any agreement, by law, rule, regulation or amendment thereto of the rating bureau, with respect to rate filings with the Commissioner of Insurance which is contrary to the provisions of this section shall be disapproved.
D.C. Mun. Regs. tit. 26, r. 26-A206