Insurance
Investment Portfolio — Bond Coupon Income
Accruing semi-annual coupon interest on the insurer's bond portfolio.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Accrued Interest Receivable (Bonds) | Asset (+) | 25,000.00 | - |
| Investment Income — Bond Interest | Revenue (+) | - | 25,000.00 |
💡 Accountant's Note
Insurers invest premium float in bonds, equities, and real estate. Investment income is the second major revenue stream after earned premium. Bond interest is accrued using the EIR method.
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