This video describes loss development patterns, with a focus on incurred and paid accident year development. Loss development is a fundamental concept in P&C actuarial work. In this presentation, we discuss the topic from a high level and provide an example of how loss development patterns are used to calculate ultimate loss.

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Disclaimer: Information presented in this video should not be relied upon as actuarial or accounting advice, which should be provided by a credentialed actuary or accountant familiar with the details of your organization's risk management program.

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