An injury occurs in late December 2009 but is not reported until January 2010. In which claim log is the injury recorded?

• A. The Year It Occurred
• B. The Year After Reporting
• C. The Year in Which It Is Reported
• D. The Preceding Year

Answer: (C)

Claim logs are kept by the year in which the claim is reported to the insurer, not by when the injury actually occurred. If an injury happens in December 2009 but isn’t reported until January 2010, it belongs in the 2010 claim log. This reflects the point at which the insurer becomes aware of and must process the claim, and it aligns with annual reporting and experience data. Recording it in 2009 would misstate when the claim came to light, recording it in 2011 would delay it beyond the reporting date, and recording in the preceding year would imply it occurred earlier than it did. Therefore, the injury is recorded in the year it is reported.