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                              From The Glossary »

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                              UPR, 24ths Method:

                              A method of calculating the unearned premium provision and earned premium revenue (for annual premiums when they are to be spread evenly over the policy term). This method assumes that all premiums are written in the middle of the month, with the result that in the first month, one twenty fourth of the premium is earned, in the second month, three twenty fourths is earned, and so on.
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