If an injury occurs in late December but is not reported until January of the next year, in which claim log is the injury reported?

• A. The year which it occurred
• B. The year reported
• C. The fiscal year the injury occurred
• D. The fiscal year the injury was reported

Answer: (B)

The timing concept being tested is that a claim is logged based on when the insurer receives notice, not when the injury happened. If an injury occurs in late December but isn’t reported until January of the next year, it is entered into the claim log for the year in which it was reported—the year of reporting. This reflects how claims data and premium/experience calculations are tied to when notice is actually received.

It wouldn’t go into the log for the year the injury occurred, since that year has no record of notice to the insurer. The fiscal year options would only apply if the system explicitly used fiscal years for logging, which isn’t the standard implied here.