KRS 304.6-005: "Accounting practices and procedures manual" and "SSAP" defined.

As used in this subtitle, unless the context requires otherwise:

(1) "Accounting practices and procedures manual" means the accounting practices and

procedures manual, as amended, published by the National Association of Insurance

Commissioners; and

(2) "SSAP" means the statements of statutory accounting principles in the accounting

practices and procedures manual.