# A.R.S. § 20-504: 20-504 Reporting assets not allowed

> Arizona · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S504

## Section

- **Citation:** A.R.S. § 20-504
- **Heading:** 20-504 Reporting assets not allowed
- **Jurisdiction:** Arizona
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Arizona Code / Title 20 / Chapter 3 / Article 1 / Section 504

## Text

20-504. Reporting assets not allowed

All assets not allowed and all other assets of doubtful value or character included as assets in any statement by an insurer to the director, or in any examiner's report to him, shall also be reported, to the extent of the value disallowed, as deductions from the gross assets of the insurer except where the director permits a reserve to be carried among the liabilities of the insurer in lieu of any such deduction.

## Nearby sections

- [A.R.S. § 20-501 20-501 Eligible assets](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S501.md)
- [A.R.S. § 20-502 20-502 Assets as deductions from liabilities](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S502.md)
- [A.R.S. § 20-503 20-503 Assets not allowed as deductions from liabilities](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S503.md)
- [A.R.S. § 20-504 20-504 Reporting assets not allowed](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S504.md)
- [A.R.S. § 20-505 20-505 Liabilities](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S505.md)
- [A.R.S. § 20-506 20-506 Unearned premium reserve](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S506.md)
- [A.R.S. § 20-507 20-507 Unearned premium reserve for marine insurance](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S507.md)
- [A.R.S. § 20-508 20-508 Reserves for disability insurance](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S508.md)
- [A.R.S. § 20-509 20-509 Increase of inadequate reserves](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S509.md)
- [A.R.S. § 20-510 20-510 Standard valuation law; operative date; definitions](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S510.md)
- [A.R.S. § 20-511 20-511 Valuation of bonds; limitation](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S511.md)
- [A.R.S. § 20-512 20-512 Valuation of other securities](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S512.md)
- [A.R.S. § 20-512.01 20-512.01 Valuation of joint ventures, partnerships and limited liability companies](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S512.01.md)
- [A.R.S. § 20-513 20-513 Valuation of real and personal property](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S513.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AZ_T20_C3_A1_S504. Check the current official text before relying on it. Not legal advice.