{"data":{"id":"us-al/ala.-code-27-37-3","jurisdiction":"us-al","citation":"Ala. Code § 27-37-3","heading":"Assets and Liabilities as Deductions.","body":"Assets may be allowed 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 an annual statement applicable to the insurer as prescribed by the commissioner or otherwise in his discretion.","path":["Title 27 Insurance.","Chapter 37 Assets."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=27-37-3","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"6774543547276f963c563500ebc973c3ab434a401a3da25aa50146340c04dc7f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-27-37-2","next":"us-al/ala.-code-27-37-4"},"notice":"GroundRules: Original legal text. Not legal advice."}