{"data":{"id":"us-ar/ark.-code-ann.-23-63-602","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-63-602","heading":"Assets as deductions from liabilities","body":"Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets. Deductions from assets may be charged as liabilities in accordance with the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the \"Accounting Practices and Procedures Manual\".","path":["AR Code","Title 23","Chapter 63","Subchapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"afa2ac570e7e063dd0c2ffc462ee3253ff18870a5d334fd8e75aa4260b760f93","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-63-601","next":"us-ar/ark.-code-ann.-23-63-603"},"notice":"GroundRules: Original legal text. Not legal advice."}