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Amount, excluding accrued interest, of allowance for credit loss on accounts receivable classified as noncurrent.

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Amount excluding accrued interest of financing receivable that can be withdrawn, repaid, and redrawn.

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Amount of the reinsurer's funds held on its behalf by the ceding insurer, including funds held in trust, under reinsurance treaties or contracts with the assuming insurer as security for the payment of the obligations thereunder.

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