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daily reports
"damages reduction" provision
"damage to premises rented to you"
damage to rented premises liability coverage--garages endorsement
data processing coverage
data processors errors and omissions coverage
date of issue
deadheading
dealers driveaway collision
death benefit
Death on the High Seas Act (DOHSA) of 1920
death rate
debit agent
debit life insurance
debit system
debris removal
decennial liability
declarations
declaratory judgment
declination
deductible
deductible, annual aggregate
deductible plan
deductible reduction incentive provisions
deemer period
deemers
defamation
default
default insurance
defeasance
defendant
Defense Base Act
defense clause
defense costs endorsements
defense-only coverage
defense within limits
deferred acquisition cost (DAC)
deferred group annuity
deferred payment merchandise
deferred premiums
deferred tax asset
deficit carry-forward or carry-back
defined benefit plan
defined contribution plan
delay clause
delayed completion coverage
delay in start-up (DSU) insurance
delivery
demand surge
demand trigger coverage
demolition coverage
demurrage
demurrer
demutualization
denial of tenure claims
Department of Labor (DOL)
Department of Transportation (DOT)
dependent properties time element coverage
deposit
deposit accounting
deposition
deposit policy
deposit premium
depreciation
deprivation
derivative
derivative contract
derivative lawsuits
designated construction project general aggregate limit endorsement
designated contractor
designated employees
designated insured endorsement
designated operations exclusion endorsement
designated pollutant
designated workplaces exclusion endorsement
design-build professional liability insurance
designer bugs
design liability
destroyed medical waste
destruction and removal efficiency (DRE)
development factor
deviation
difference-in-conditions (DIC) insurance
difference-in-limits (DIL) clause
Digital Flood Insurance Rate Map (DFIRM)
diminution in value (auto)
diminution in value (property)
direct action
direct damage
direct damage coverage
direct discharger
direct filtration
Directive on Data Protection
direct loss
direct market
directors and officers (D&O) liability insurance
direct premiums
direct selling system (direct marketing)
direct threat
direct writer
direct writing captive
direct writing carrier
direct written premium
dirty bomb
disability
disability benefit
disability income insurance
disappearing deductible
disaster
disaster recovery plan
disciplinary proceeding expense coverage
disclaimer
disclosure dollar loss (DDL)
discontinuance
discount rate
discovery
discovery cover
discovery period
discovery provision
discovery rule
discrimination
disease loading
disintermediation risk
dismemberment
dismissal
disparagement of goods
disparate impact discrimination
disparate treatment discrimination
dispersion
distributions
distribution system
diversification
diversification credit
divided risk endorsement
dividend accumulation
dividend addition
dividend options
dividends
divisible contract clause
docket control system
domestic insurer
domestic terrorism
domicile
domicile manager
dominant cause
domino theory
dose response
dose-response assessment
dose-response relationship
double excess coverage
double indemnity
double protection
downsizing exclusion
draft authority
dramshop liability
"D" ratio
drive other car endorsement
Driver's Privacy Protection Act (DPPA) of 1994
drop down provision
druggist liability insurance
dry pipe sprinkler system
dual agency
dual capacity
due diligence
duplication
duty to defend
duty to pay
dwelling
dwelling property coverage forms
dynamic financial analysis (DFA)
dynamic risk
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deposit accounting

The method of accounting for premium when the policy or reinsurance agreement does not qualify as insurance. The premium is not recognized as income but as a deposit or contribution to the insurer's surplus. Losses paid are not an expense but rather return of capital. Since premium does not flow through the income statement, the insurer cannot reduce income by the increase in loss reserves.
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