Okla. Stat. tit. 36 § 1502
Current through Laws 2024, c. 453.
Assets may be allowable as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, and deductions from assets may be charged as liabilities, in accordance with the form of annual statement applicable to such insurer as prescribed by the Insurance Commissioner, or otherwise in his discretion.
Okla. Stat. tit. 36, § 1502